What is the function of the Assessors Office?
The Office of the County Assessor is charged with the annual review and reassessment of all real property. This includes administering the laws pertaining to real estate assessments and exemptions, maintaining property record information, and coordinating assessment appeal hearings. The legal authority for this function resides within Article X of the Virginia Constitution, which states in part: “All assessments of real estate and tangible personal property shall be at their fair market value.” This authority is further defined by the Code of Virginia, Title 58.1 and by the County Manager Act, Section 15.2 stating that annual assessments shall be made at 100 percent fair market value.
