HB570: Real property tax assessments; appeals.
Be it enacted by the General Assembly of Virginia:
1. That ? [ ? ] 58.1-3379 [ and 58.1-3984 ] of the Code of
Virginia [ is are ] amended and reenacted as follows:
? 58.1-3379. Hearing complaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the especial duty of increasing as well as decreasing assessments, whether specific complaint be laid or not, if in its judgment, the same be necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of such county or city.
B. In all cases brought before the board, there shall be a
presumption that the valuation determined by the assessor is correct, and the
board shall be advised that it is not necessary that the taxpayer show that the
assessment is a result of manifest error or disregard of controlling evidence,
but rather that the standard of proof is in accordance with subsection C.
C B. The burden of proof shall be upon the
assessor when a taxpayer seeking seeks relief to show that
because the property in question is valued at more than its fair market
value, that the assessment is not uniform in its application, or that
the assessment is otherwise not equalized. In order to receive relief, the
taxpayer must produce substantial evidence that the valuation determined by the
assessor is erroneous and was not arrived at in accordance with generally
accepted appraisal practice. Mistakes of fact, including computation, that
affect the assessment shall be deemed not to be in accordance with generally
accepted appraisal practice.
D C. The commissioner of the revenue or other
local assessing officer of such county or city shall, when requested, attend
the meetings of the board, without additional compensation, and shall call the
attention of the board to such inequalities in real estate assessments in his
county or city as may be known to him.
E D. Every board of equalization may go upon and
inspect any real estate subject to adjustment or equalization by it.
F E. The burdens and standards set out in
subsections subsection B and C shall apply in hearings before
the board and nothing contained in this section shall be construed to change or
have any effect upon the burdens and standards applicable to applications to
correct erroneous assessments filed with circuit courts pursuant to ??
58.1-3984 through 58.1-3987.
? 58.1-3984. Application to court to correct erroneous assessments of local levies generally.
A. Any person assessed with local taxes, aggrieved by any such
assessment, may, unless otherwise specially provided by law (including, but not
limited to, as provided under (i) ? 15.2-717 and (ii) ? 3 of Chapter 261 of the
Acts of Assembly of 1936 (which was continued in effect by ? 58-769 of the Code
of Virginia; and now continued in effect by ? 58.1-3260), as amended by Chapter
422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of
Assembly of 1958, and as amended by the 2003 Regular Session of the General
Assembly), (a) within three years from the last day of the tax year for which
any such assessment is made, (b) within one year from the date of the
assessment, (c) within one year from the date of the Tax Commissioner's final
determination under ? 58.1-3703.1 A 5 or ? 58.1-3983.1 D, or (d) within one
year from the date of the final determination under ? 58.1-3981, whichever is
later, apply for relief to the circuit court of the county or city wherein such
assessment was made. The application shall be before the court when it is filed
in the clerk's office. In such proceeding the burden of proof shall be upon the
taxpayer county or city to show that the property in question is
valued at more than its fair market value or that the assessment is not
uniform in its application, or that the assessment is otherwise invalid or
illegal valid or legal, but it shall not be necessary for the
taxpayer to show that intentional, systematic and willful discrimination has
been made. The proceedings shall be conducted as an action at law before
the court, sitting without a jury. The county or city attorney, or if none, the
attorney for the Commonwealth, shall defend the application.
B. In the event it comes or is brought to the attention of the commissioner of the revenue of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under ? 58.1-3981, the commissioner of the revenue shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3379 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3379. Hearing complaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the especial duty of increasing as well as decreasing assessments, whether specific complaint be laid or not, if in its judgment, the same be necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of such county or city.
B. In all cases
brought before the board, there shall be a presumption that the valuation
determined by the assessor is correct, and the board shall be advised that it
is not necessary that the taxpayer show that the assessment is a result of
manifest error or disregard of controlling evidence, but rather that the
standard of proof is in accordance with subsection C.
CB. The burden of proof shall be
upon the assessor when a taxpayer seeking seeks relief to
show that because
the property in question is valued at more than its fair market value, that
the assessment is not uniform in its application, or that
the assessment is otherwise not equalized. In
order to receive relief, the taxpayer must produce substantial evidence that
the valuation determined by the assessor is erroneous and was not arrived at in
accordance with generally accepted appraisal practice. Mistakes of fact,
including computation, that affect the assessment shall be deemed not to be in
accordance with generally accepted appraisal practice.
DC. The commissioner of the
revenue or other local assessing officer of such county or city shall, when
requested, attend the meetings of the board, without additional compensation,
and shall call the attention of the board to such inequalities in real estate
assessments in his county or city as may be known to him.
ED. Every board of equalization
may go upon and inspect any real estate subject to adjustment or equalization
by it.
FE. The burdens and standards
set out in subsections subsection B and C
shall apply in hearings before the board and nothing contained in this section
shall be construed to change or have any effect upon the burdens and standards
applicable to applications to correct erroneous assessments filed with circuit
courts pursuant to §§ 58.1-3984 through 58.1-3987.
§ 58.1-3984. Application to court to correct erroneous assessments of local levies generally.
A. Any person assessed with local taxes, aggrieved by any
such assessment, may, unless otherwise specially provided by law (including,
but not limited to, as provided under (i) § 15.2-717 and (ii) § 3 of Chapter
261 of the Acts of Assembly of 1936 (which was continued in effect by § 58-769
of the Code of Virginia; and now continued in effect by § 58.1-3260), as
amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter
339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session
of the General Assembly), (a) within three years from the last day of the tax
year for which any such assessment is made, (b) within one year from the date
of the assessment, (c) within one year from the date of the Tax Commissioner's
final determination under § 58.1-3703.1 A 5 or § 58.1-3983.1 D, or (d) within
one year from the date of the final determination under § 58.1-3981, whichever
is later, apply for relief to the circuit court of the county or city wherein
such assessment was made. The application shall be before the court when it is
filed in the clerk's office. In such proceeding the burden of proof shall be
upon the taxpayer county or city to show that
the property in question is valued at more than
its fair market value or that the assessment is not
uniform in its application, or that the assessment is otherwise invalid or illegal valid or legal, but it shall not be necessary
for the taxpayer to show that intentional, systematic and willful
discrimination has been made
. The proceedings shall be conducted as an action at law before the court, sitting without a jury. The county or city attorney, or if none, the attorney for the Commonwealth, shall defend the application.
B. In the event it comes or is brought to the attention of the commissioner of the revenue of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under § 58.1-3981, the commissioner of the revenue shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.