Frequently Asked Questions Frequently Asked Questions Real Estate Assessments - Review and Appeals 7- Please call the Office of the Commissioner of Revenue – Real Estate Division at 703-777-0260 and ask to speak to the appraiser responsible for your parcel by providing your Parcel ID Number or property address. Your assigned appraiser’s name and direct contact number are also printed on the notice.Real Estate Assessments - Review and Appeals
Real Estate Assessments - Review and AppealsBefore disputing an assessment, please call (703) 777-0289 to review your property record with your appraiser and/or schedule an inspection. Taxpayers may dispute an assessment by requesting an administrative review, appealing to the Board of Equalization (BOE), or appealing to the Circuit Court. - Requesting a Review: If you believe that your assessment is not accurate, you may request a review specific to your property prior to the March 14 deadline. Online applications are recommended for residential properties and required for commercial properties.
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BOE Appeal: You may file an appeal with the Board of Equalization (BOE) by June 2, if you prefer not to use the administrative review process, miss the deadline to request a review, or disagree with the results of the review of your property's assessment.
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Circuit Court Appeal: Filing suit in Circuit Court usually involves hiring an attorney to represent you. For more information, contact the Loudoun Circuit Court.
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Acceptable bases for appeals are: • Market Value - Comparison of recent sales of properties similar to yours. • Equity - Comparison of properties in close proximity to yours that have similar features i.e. living area, age, acreage and amenities. • Incorrect Property Data – Inaccurate information utilized to generate your assessment.Real Estate Assessments - Review and Appeals
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Yes, you may file an appeal for your Use Value assessment with the Board of Equalization (BOE). However the application must specifically state that it is for the Use Value assessment. The State Land Evaluation Advisory Council (SLEAC) annually adopts use rates taking into account the estimated income production of several soil types suitable for agricultural, horticultural or forest uses. These rates are then provided to tax assessment offices for their use in administering Land Use Assessment Programs.Real Estate Assessments - Review and Appeals
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If you are enrolled in the Land Use Assessment Program your taxable assessment is the sum of the fair market value of the improvements (dwelling and other structures) and the Use Value of the land. The fair market value of land enrolled in the Land Use Program is not taken into consideration in the calculation of your real estate tax bill. Therefore, if the Board of Equalization determines the fair market value of the land should be lowered; there will be no change in your current tax liability. A change in fair market value would however affect the amount of deferred real estate taxes as a result of participation in the Land Use Assessment Program and the associated rollback taxes. If the Board of Equalization determines the fair market value of the improvements should be lower or higher, the real estate tax liability would be adjusted accordingly. The Board could adjust the fair market of the home site or other non-qualifying land which would affect your real estate tax liability.Real Estate Assessments - Review and Appeals
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Real Estate Assessments - Review and AppealsTaxpayers may file an appeal with the Board of Equalization (BOE) or in Loudoun County Circuit Court. The BOE is appointed by the Board of Supervisors and is responsible for reviewing appeals and determining whether a property is assessed equitably when compared with similar properties and at fair market value. The deadline to file an appeal with the BOE is June 1.Another option is to file a suit in Loudoun County Circuit Court. This usually involves hiring an attorney to represent you.
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Real Estate Assessments - Review and AppealsIf you do not agree with the decision from the Board of Equalization, you may still file suit in Circuit Court. This will usually involve hiring an attorney to represent you. For more information, contact the Loudoun Circuit Court.