Board of Equalization
If a property owner is not satisfied with the outcome of the departmental review, an application to appeal the assessment may be made to the James City County Board of Equalization. The Board of Equalization consists of five citizens appointed by the Circuit Court of Williamsburg/James City County.
The deadline for filing an application to appeal an assessment to the Board of Equalization is thirty days after the deadline for the departmental review and sixty days after the date on the "Notice of Assessment Change." The deadline date is also printed on the notice each year, and the public notice is printed in local newspapers.
The Board of Equalization Assessment Appeal Application is available from the Real Estate Assessments Division (Division) offices or online. The form requests the applicant to provide factual data to support their assertion that the assessment does not represent the fair market value of the property and/or that the property has not been assessed equally with comparable properties. The form must be completed by the owner of record, corporate officer, or authorized agent, as documented on the required Authorized Agent Application, and include a notarized signature. All required forms must be returned to the Division by the specified deadline.
Property owners who disagree with the decision of the Board of Equalization may appeal their assessment to the Circuit Court of Williamsburg/James City County. This is not an administrative procedure of the Division. The property owner may need to secure the services of an attorney to make the necessary filings with the Circuit Court.
All forms related to the Board of Equalization should be delivered in person or by mail to:
Board of Equalization
Real Estate Assessments Division
101-F Mounts Bay Road
P.O. Box 8784
Williamsburg, VA 23187-8784
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