The Code of Virginia, Chapter 32, provides the legal requirements for Real Property Taxation within the Commonwealth of Virginia. Article 5 of this chapter prescribes the cycles when real properties shall be assessed and reassessed. On September 13, 2011, under this article, the governing body of Northampton County voted to provide for the biennial assessment of real estate. Notices will be mailed to individual property owners for the 2022 Reassessment in March of this year and Administrative appeals are being held at this time. The first level of appeal will be to the County Appraiser. Property owners may mail, e-mail, or fax the 'Reassessment Appeal Form' to this office. After its review, a determination will be made. Any aggrieved parties may then further appeal to the Board of Equalization or the Northampton County Circuit Court.
In order to comply with Standard 2 of the Uniform Standards of Professional Appraisal Practice (USPAP), appraisals not specifically intended for the purpose of appealing assessment values cannot be accepted by the Commissioner of the Revenue or the Board of Equalization.
Appraisals submitted for assessment appeal must now include the following:
- The "Purpose of the Assignment" must be stated as "developing market value for the appeal of ad valorem tax valuation."
- The “Intended User” must state “Northampton County, VA Office of the Commissioner of the Revenue - Real Estate Division, the Northampton County, VA Board of Equalization, and the Northampton County Board of Supervisors."
- The effective date of the appeal must be January 1, 2022.
Reassessment Appeal Form
NORTHAMPTON COUNTY, VA REASSESSMENT PROCESS
Section 58.1-3201 of the Code of Virginia establishes the basis for taxation of real property in the Commonwealth of Virginia. Reassessments are required to be made at 100% of fair market value. The definition of fair market value for purposes of a general reassessment as defined by the Code of Virginia is: "the price which a property will bring when it is offered for sale by one who desires, but is not obliged, to sell it, and is bought by one who is under no necessity of having it." Values stated are to be the most probable price in terms of cash, or in terms of financial arrangements equivalent to cash.
A reassessment is a mass appraisal process which values a large number of properties. Northampton County conducts reassessments on a biennial basis. Every other reassessment cycle involves a physical inspection of all properties in the county in order to verify measurements, physical condition, and any changes that may have occurred since the last physical reassessment. Three standard approaches to value are employed in the reassessment process. They include the Sales Comparison Approach, which incorporates analysis of arm's-length sales of comparable properties during a particular marketing time period; the Cost Approach, which values a building as new and subtracts depreciation, then adds its land value; and, the Income Approach, which places a value on an income producing stream based on an appropriate capitalization rate.
Reassessments must be fair and equitable among all. The uniformity of assessments is achieved through statistical testing and recognized standards of practice of the IAAO (International Association of Assessing Officers). It is of great importance for taxpayers in Northampton County to know that the Real Estate Division of the Office of the Commissioner of Revenue strives to ensure that all reassessments are fair, equitable, and uniformly distributed among all types of property within the county.
The Circuit Court is required to establish a Board of Equalization to hear those property owners further aggrieved by their assessments. Northampton County's local Board of Equalization (BOE) is composed of three members, residents of the county, who are freeholders and broadly representative of the community's diversity. The BOE holds public hearings to hear grievances and make their determinations; the burden of proof is upon the taxpayer seeking relief to show that the property in question is valued at more than its fair market value. The BOE after hearing such petitions and by order, may increase, decrease or affirm the assessment.
To appeal the 2022 real estate assessment with the BOE, complete and mail the 'Application to the Board of Equalization' to PO BOX 65, EASTVILLE, VA, 23347. Provide sufficient supporting documentation to prove why the property owner believes his or her property has been inaccurately assessed.
Application to the Board of Equalization
Property owners have the right under §58.l-3331 to have at least 45 days prior to the hearing to review and obtain copies of all the assessment records pertaining to the assessing officer's determination of the fair market value concerning their property and to request that the Assessor make a physical examination of the subject property. These records are available at the Commissioner of the Revenue's Office located at 16404 Courthouse Road, Suite 127, Eastville, Virginia, Monday through Friday, between the hours of 9 am and 5 pm.
Upon receiving the application, the Board of Equalization Secretary will contact the property owner of the date and time of their appointment.
Any property owner aggrieved by any such order may apply to the circuit court for correction or revision of such order.
2023 Real Estate Land Book
2023 Real Estate Land Book
2023 Exempt Tax Land Book
2023 Exempt Tax Land Book
2022 Real Estate Billing Book
2022 Real Estate Billing Book
2022 Exempt Tax Book
2022 Exempt Tax Book
2022 Reassessment Values
2022 Reassessment Book Taxable
2022 Reassessment Book Exempt
2022 Qualified Residential Sales
2022 Qualified Commercial Sales
2022 Qualified Land Sales
2021 Real Estate Billing Book
2021 Real Estate Billing Book (PDF 28.4 MB)
2021 Exempt Tax Book
2021 Exempt Tax Book (PDF 3.17 MB)
2020 Real Estate Billing Book
2020 Real Estate Billing Book (PDF 5 MB)
2020 Reassessment Values
2020 Reassessment Book Taxable Amended (PDF 1.31 MB)
2020 Reassessment Book Exempt Amended (PDF 70.9 K)
2019 Real Estate Billing Book
2019 Real Estate Billing Book (PDF 4.59 MB)
2019 Public Service Book (PDF 50.5 KB)