CODE OF VIRGINIA

PUBLIC DISCLOSURE OF CERTAIN ASSESSMENT RECORDS (§ 58.1-3331)

A. All property appraisal cards or sheets within the custody of a county, city
or town assessing officer, except those cards or sheets containing information
made confidential by § 58.1-3, shall be open for inspection, after the notice
of reassessment is mailed as provided in § 58.1-3330, the normal office hours
of such official by any taxpayer, or his duly authorized representative,
desiring to review such cards or sheets.

B. Any taxpayer, or his duly authorized representative, whose real property has
been assessed for taxation shall, upon request, be allowed to examine the
working papers used by any such assessing official in arriving at the appraised
and assessed value of such person’s land and any improvements thereon.

C. Upon request of any taxpayer or his duly authorized representative, the
assessing officer of the governing body shall make available information
regarding the methodology employed in the calculation of a property’s
assessed value to include the capitalization rate used to determine the
property’s value, a list of comparable properties or sales figures
considered in the valuation, and any other market surveys, formulas, matrices,
or other factors considered in determining the value of the property. Upon
request of a taxpayer, or his duly authorized representative, whose property has
been assessed for taxation, the assessing officer shall provide a written
explanation or justification for an increase in the property’s assessed
value. Nothing in this section shall be construed to require disclosure of
information that is prohibited from disclosure pursuant to §§ 58.1-3 and
58.1-3294.

D. The assessing officer of the governing body may fix and promulgate a limited
period within normal office hours when such records shall be available for
inspection and copying, but such period of time may not be less than four hours
per day on Monday through Friday, except on such days when the office is
otherwise closed.

E. Notwithstanding any special or general laws to the contrary, in any appeal of
the assessment of residential property filed by a taxpayer as an owner of real
property containing less than four residential units (i) to the board of
equalization pursuant to § 58.1-3379, or (ii) to circuit court pursuant to §
58.1-3984, the assessing officer shall send the taxpayer a written notice
provided for in this subsection. Such notice shall be on the first page of such
notice and be in bold type no smaller than fourteen points and mailed to, or
posted at, the last known address of the taxpayer as shown on the current real
estate tax assessment books or current real estate tax assessment records.
Notice under this subsection shall satisfy the notice requirements of this
section. In an appeal before the board of equalization, such written notice may
be contained in the written notice of the hearing date before the board. For all
applicable assessments on or after January 1, 2012, such written notice shall:
(a) be given at least 45 days prior to the hearing of the taxpayer’s
appeal; (b) include a statement informing the taxpayer of his rights under this
section to review and obtain copies of all of the assessment records pertaining
to the assessing officer’s determination of fair market value of such real
property; and (c) advise the taxpayer of his right to request that the assessor
make a physical examination of the subject property.

F. If, within at least five days prior to any action by a court under §
58.1-3984 or by a board of equalization under § 58.1-3379, the assessing
officer fails to disclose or make available for inspection any information
required to be disclosed or made available for inspection and copying under this
section, then the assessing official and the applicable local government shall
not be allowed to introduce such information or use it in any other manner in
any such appeal.

HISTORY: Code 1950, § 58-792.02; 1975, c. 615; 1979, c. 577; 1980, c. 124;
1983, c. 161; 1984, c. 675; 2010, c. 552; 2011, c. 184, 232; 2015, c. 244.