The reassessment process, its purpose, and how to appeal your assessment 

Why have I received a notice? General Reassessments of real estate are required by the Code of Virginia. In Accomack County general reassessments are currently performed biennially (every two years).§ 58.1-3330 of the Code of Virginia requires that property owners be notified of the assessment on their real estate whenever there is a reassessment of real estate in the locality, or there is a change in the assessed value of their real estate. The purpose of a reassessment is to equalize the assessments and value properties at 100% of fair market value.

Assessments:    Sales that occur within Accomack County neighborhoods are examined by the Department of Assessment. These sales are studied to determine if they represent fair market value (the price a willing buyer will pay a willing seller on the open market) and to confirm the physical features of the properties being sold. After adjusting for differences between properties, these sales are used as a guide to determine the proper assessment for all other properties in the neighborhood. 

The difference between sales price, appraisals, and assessments.    Sales price is the actual price a buyer pays for a particular property. An appraisal is a detailed single property valuation and may be obtained any time throughout the year. Appraisals can have a variety of purposes, e.g. mortgage loan, sale, home equity loan, and estate valuations.  An assessment is a mass appraisal of property as of a specific date (in Accomack County, January 1 of each year) for tax purposes. Assessments are based on large numbers of sales that are analyzed utilizing statistics to determine values for large groups of similar properties. 

Why is my assessment changing?   Assessments are required by law to reflect market value. Market values are created by hundreds of buyers and sellers acting independently. Market values (and assessments) may change due to appreciation and decline in the market place. If sale prices in your neighborhood increase or decrease, the market value of your property may also increase or decrease even though your specific property did not sell or otherwise change. Assessments will follow the sales trend. Assessments also change as a result of such things as new construction, remodeling, depreciation, demolition, rezoning, land division, or other changes.

Am I able to compare my assessment to other properties? Yes. By law real estate records are public information. Accessing this information provides an easy way for taxpayers to validate their records and to compare assessments of comparable properties. A copy of the most recent Sales Study, containing a listing of sales within the county separated by neighborhood, can be found in the Department of Assessment office, located in Room 106 of the County Administration Building in the town of Accomac. If your property is unique for your neighborhood or there were few sales in your neighborhood, appraisers may also have considered sales of similar properties outside your immediate neighborhood. Other data sources are: real estate Multiple Listing Service websites containing information on properties listed for sale and their listing prices and sales information on properties that have sold in the county; and, the county's Geographic Information System (GIS) website AccoMap, which can be accessed by clicking here, provides viewable and printable assessments, tax maps, aerial photos and other details and attributes about parcels.

How do I appeal if I believe that my new assessment is incorrect? First, consider whether your property could be sold for the assessed value. If you believe that you could not sell your property for an amount reasonably equal to the assessment, you may wish to file an appeal with the Department of Assessment on the basis the assessment exceeds fair market value. (Please note that the percentage of assessment change from one year to the next is not, by itself, a basis for appeal.) Second, check the assessments of properties located in your general area that have physical features similar to your own. If they are not reasonably comparable, you may wish to file an appeal with the Department of Assessment on the basis the assessment is not uniform with other comparable properties. 

Accomack County Reassessment Appeals:  Informal appeals with the Department of Assessment in regards to the 2024 Accomack County Biennial Reassessment must be made in writing within 30 days of the date of the Notice of Reassessment.  All such appeals shall be determined by the Department of Assessment within 30 days of the receipt of the appeal.  Any appellant remaining unsatisfied with the determination made may further appeal to the Accomack County Board of Equalization.

For Commercial properties, please submit a COMMERCIAL INFORMAL APPEAL FORM, with an attached Letter of Authorization, if applicable.

For Residential and all other properties, please submit a RESIDENTIAL INFORMAL APPEAL FORM.

Forms can be printed and (1) delivered in person to the Department of Assessment located in the County Administration Building, 23296 Courthouse AVE, Room 106, Accomac, VA; (2) mailed to the Department of Assessment, PO Box 248, Accomac, VA 23301; or, (3) emailed to assessment@co.accomack.va.us. 

If you have questions about your assessment or the appeal process, please call 757-787-5729 or 757-824-4455, during office hours of 8:30 AM to 5:00 PM Monday through Friday.

Public Disclosure of Assessment Records/Physical Examination:  In accordance with § 58.1-3331 of the Code of Virginia, any taxpayer, or their duly authorized representative, may during normal office hours inspect, review, and copy assessment cards maintained by the Department of Assessment showing the assessed value of the land and improvements, if any, and the calculations and methodology used in determining the assessed value of their property and other properties in the county.   Information used in determining value, such as the Sales Study that was conducted and compiled listing properties that sold during the two-year period prior to January 1 of the year of reassessment, and from which sales of comparable properties and assessment/sales ratio data can be obtained, is also available. In addition, a taxpayer also has the right to request that the assessor make a physical examination of their subject property.

Board of Equalization:  The Accomack County Board of Equalization (BOE) is a citizen Board consisting of 5 members appointed by the Judge of the Circuit Court of Accomack County to hear appeals on real estate assessments. The Board is charged with the especial duty of increasing, decreasing or upholding assessments so that equalization is accomplished and the burden of taxation rests equally upon all citizens in the county.

Please complete the 2024 BOE APPLICATION to have your appeal heard before the Board.  Applications to appear for a hearing before the Board of Equalization, or to have the BOE act on your application in absentia (without your being present for a hearing), can also be obtained from the Department of Assessment.  Public notice of when and where the Board will be sitting to discharge its duties during this period, and details regarding making application, will be published in the Eastern Shore News and posted on the County website.