Assessment Appeals Process

Every effort has been made to assess your property on a fair and equitable basis. However, if you feel the assessment value shown does not represent the present market value of your property, or the assessed value is not uniform (in-line) with similar properties in your area, you may make an appointment to discuss your assessment. Values may be raised, lowered or remain the same during these hearings in order to maintain equalization.
 

Value Determination

Real estate assessments are based on the typical current selling price of comparable properties and reflect the action of buyers and sellers in the local market. The Assessor's office is responsible for reviewing arms-length transactions and using the data to assess each property accordingly through mass appraisal methodology. Sales information is gathered from recorded deeds, buyers, sellers, and real estate professionals. This sale data is then compared to determine an assessment/sales ratio. When the ratio gets below 100% a reassessment will take place to reset assessments closer to market value. There are three valuation approaches: sale comparison, cost, or income. For residential properties the sale comparison approach is typically used. Factors to consider between homes are the differences in size, quality, condition, location, and other unique amenities.
 

Assessment Timeline

Property is re-assessed every year and the assessed value is effective on January 1 of the valuation year (January 1, 2023, January 1, 2024, etc.).  Starting in 2022, Powhatan County will conduct a reassessment process every year.  
 

Appeals to the Reassessment Office

Public notice is hereby given that appeals to the reassessment office for Powhatan County for the 2025 Real Estate values will be heard on the dates hereafter listed. Reassessment notices will have been mailed to each property owner at the mailing address of record.

GENERAL INFORMATION:

 By State Law, all real property (land, building, and improvements) must be assessed at “fair market value” - the price that a seller is willing to accept and a buyer is willing to pay on the open market and in an arms-length transaction. This reassessment reflects the current fair market value of your property. The last general reassessment in Powhatan County was completed in 2024, effective January 1, 2025. Every effort has been made to reassess your property accurately and equitably. If you feel the reassessed value does not represent the current fair market value of your property, or the reassessed value is not uniform or consistent with similar properties in your area, you may appeal the reassessment.

RIGHT TO VIEW & COPY RECORDS:

Property owners have the right to view and make copies of assessment records maintained by the Assessing Officer used in arriving at the assessed values of the land and any improvements thereon, except those records containing information made confidential by VA State Code 58.1-3 & 58.1-3294. The procedure for accessing these records can be found in VA State Code 58.1-3331 & 58.1-3332. Property records can be viewed online at www.powhatanva.gov (click on the GIS/Parcel Viewer).

APPEALS TO THE REASSESSMENT OFFICE: 

To review your values, Reassessment Books will be available in the Commissioner of the Revenue’s Office and the Circuit Court Clerk’s Office. You may appeal your assessment in writing or through a hearing with an assessor. You will be notified by mail of the outcome of any appeal. If you make a written appeal, you do not need to attend a hearing. To appeal by email, send your appeal no later than the deadline of Tuesday, November 26, 2024 to assessment@powhatanva.gov. To appeal in writing, you may write to the Assessment Office at 3834 Old Buckingham Road, Suite G, Powhatan, VA 23139. All written appeals must be postmarked by Tuesday, November 26, 2024. Please make sure to include your record number on all appeals. To schedule a hearing with an assessor, (you do not need to attend a hearing to file an appeal) call (804) 598-5799 between 9:00 am and 4:00 pm Monday through Friday between November 12-26, 2024 at 4:00 pm. All hearings will be conducted at 3834 Old Buckingham Road, Powhatan, VA 23139.


Board of Equalization (BOE) Appeal

The owner/agent may appeal to the BOE by completing a Board of Equalization Form.  To obtain an application please contact us at (804)598-5799 or assessment@powhatanva.gov

GENERAL INFORMATION: 

Hardcopy applications must be submitted (or postmarked) no later than March 31, 2025.

An application must be filed for each separate tax parcel and consist of one (1) complete original application with all supporting market data. 

The Board of Equalization (BOE) is a panel of three to five qualified citizens appointed by the Circuit Court for the purpose of hearing real estate assessment appeals of assessments made during the current tax year. 

The current assessment is presumed by law to be correct unless it is clearly shown to be in error. Applicable law places the burden of proof on the taxpayer to show that the property in question is assessed inequitably with similar properties. 

You have the right under 58.1.3331, to review and obtain copies of all the assessment records pertaining to the assessing officer's determination of fair market value of such real property and to request that the Assessor make a physical examination of the subject property. These records are available at the Powhatan County Assessor’s Office located 3834 Old Buckingham Road Suite G, Powhatan, VA 23139, Monday through Friday, between the hours of 8:30 am and 5pm. To schedule a physical examination with the Assessor please call or email at assessment@powhatanva.gov or 804-598-5799, Monday Through Friday, between the hours of 8:30am and 5pm. 

All decisions of the BOE are binding on the property owner and The County for the current year unless the case is continued before the Circuit Court by either party. The decision of the BOE will result in a decreased assessment; a no change in assessment; or an increased assessment. 

Appointment times are limited, it is important that appellant presentations be concise and relevant to the issue. 

When filing an application before the BOE, the applicant acknowledges that the Board is a legal body of the Powhatan Circuit Court. As such, all sworn testimony and presentation material must be factual and true. Personal conduct is expected to be courteous and considerate. 

Any questions regarding an appeal to the Board of Equalization should be directed to their administrative appointee at (804) 598-5799.


ADVERTISEMENT - BOARD OF EQUALIZATION

for

POWHATAN COUNTY, VA

 

Public notice is hereby given that the Board of Equalization for Powhatan will meet on the days hereafter listed for the purpose of hearing complaints of inequalities including errors in acreage. Upon hearing such complaints, either oral or written, the Board will give consideration AND INCREASE, DECREASE OR AFFIRM such real estate assessments. Before a change can be granted, the taxpayer or his agent must overcome a clear presumption in favor of the assessment. The taxpayer or agent must provide a preponderance of the evidence that the assessment of the property is not uniform with the assessments of other similar properties or that the property is assessed in excess of its fair market value.

 

Appointments will be scheduled every 20 minutes to minimize waiting. To appear before the Board of Equalization, please call (804)598-5799, from 8:30 A.M. and 5:00 P.M.  Meetings of the Board to hear objections will be held at the main Administration Building, 3834 Old Buckingham Road, Powhatan VA, 23139.


The date(s) and time(s) are:



 



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Circuit Court

The owner/agent may appeal the assessed value to the Circuit Court of Powhatan County. This is not an administrative procedure and filings are made to the Clerk of the Circuit Court. The owner/agent may appeal to the Circuit Court without first appealing to the Assessor or the BOE.

Administrative Corrections (Factual Errors Only)

If a property record includes factual errors, the owner/agent can complete the Administrative Correction Form  and submit it to the Assessor's Office.  Factual errors may be corrected at any time and may result in an increase, decrease, or no change to an assessed value.

2025 Administrative Correction Form

Submission Methods & More Information

You may mail or email the complete form. For additional information:

  •  Call 804-598-3752
  •  Mail form to: 

 Assessor's Office
 3834 Old Buckingham Rd
 Powhatan, VA 23139