Virginia Real Property Tax Assessment Procedure: Mandates, Options, and the Legal Landscape in Between

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

Due to the significant autonomy of its counties, cities, and towns, Virginia has a somewhat baffling set of real property tax assessment procedures. In this article, Shane Smith of Williams Mullen summarizes both the general rules that can be gleaned from state statutes and the potential pitfalls the statutes create for the unwary due to assessment procedure options available to some (but not necessarily all) localities.