As we previously noted in an alert last month, as we approach the end of 2020, landowners holding real property in the City of Richmond should be aware of certain approaching deadlines relevant to challenging tax assessments levied by the City. For those landowners wishing to challenge an assessment, there are three options: (i) submitting an appeal directly to the City Assessor, (ii) filing an administrative appeal with the Board of Equalization, and (iii) filing a statutory appeal with the Richmond Circuit Court.
The deadline for taxpayers wishing to challenge an assessment before the City Assessor expired on October 15. However, taxpayers may appeal to the Board of Equalization without having first appealed to the Assessor. For those landowners wishing to appeal an assessment to the Board of Equalization, the appeal must be filed no later than November 30.
For those landowners wishing to file a statutory appeal in the Circuit Court of the City of Richmond, Va. Code § 58.1-3984 permits any party aggrieved by a decision of the taxing authority to file an appeal challenging the assessment for the tax year in question, as well as assessments for up to three prior tax years. A word of caution is necessary, however, as applicable law requires an aggrieved taxpayer in Richmond to file a written notice of disagreement with the taxing authority during the applicable tax year in order to take advantage of the provisions set forth in Va. Code § 58.1-3984 enabling challenges to multiple tax years in a circuit court appeal. For those taxpayers considering filing a statutory appeal in the coming year for one or more tax years, the notice of disagreement must be filed with the City Assessor no later than December 31.
If you require any assistance preparing an administrative appeal or a written notice of disagreement, or if you otherwise have any questions about the conduct of tax assessment challenges or are considering filing an appeal in the Circuit Court of the City of Richmond, please contact us.