Steps in the Appeals Process

The Assessment Office encourages property owners to utilize our staff to help you understand your assessment and to further support your appeal, should you wish to continue. Appraisal staff may contact the property owner to schedule a field inspection of the property.

Appeal to the Assessor

Appraisers will thoroughly inspect and remeasure the property, as required. It is important to note that while the Assessment Office maintains an updated physical description of all real property in the city from field inspections on new construction and permits, it is our policy to verify the field information when appeals are initiated.

The Assessment Office will consider the information obtained during the physical inspection and then review the available market sales information to reappraise the property. An analysis and value determination will be made.

The original assessed value may be affirmed, increased, or decreased based upon the analysis. The property owner is advised of the determination by letter and given information regarding further right of appeal.

Appeal to the Board of Equalization

If you are not satisfied with the finding of the City Assessor, you may file an appeal with the Board of Equalization (BOE). The BOE is a citizen board, separate and independent from the City Assessor, that hears appeals from property taxpayers.

The board is empowered to change assessments to ensure that property assessments are fair, equitable, and based upon 100 percent fair market value. The BOE is appointed by the Circuit Court of Arlington County in accordance with Virginia Code Section 58.1-3373.

BOE applications must be filed by the first Friday of June 1 each year. Taxpayers are encouraged to request reconsideration of their assessment by the City Assessor by filing an Appeal to the Assessor prior to filing an appeal with the BOE. However, property owners may choose to file an appeal with the BOE or a legal case in the Circuit Court of Arlington County without filing an "Appeal to the Assessor."