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Members
of the BOE are Fairfax County property owners or residents who
have been appointed by the Fairfax County Board of Supervisors.
The statutes of the Commonwealth of Virginia define the responsibilities,
duties and limits of power of the BOE. The BOE is an independent
body and is NOT part of the Fairfax County Department of Tax
Administration (DTA). The BOE does not make assessments nor
do they set the tax rate.
THE
ASSESSMENT IS PRESUMED TO BE CORRECT. THE BURDEN IS ON THE TAXPAYER
TO SHOW THAT THE PROPERTY ON APPEAL IS VALUED AT MORE THAN ITS
FAIR MARKET VALUE, THAT THE ASSESSMENT IS NOT UNIFORM IN ITS
APPLICATION, THAT IT IS OTHERWISE NOT EQUALIZED, OR THAT THERE
ARE MISTAKES OF FACT, INCLUDING COMPUTATION.
TO RECEIVE RELIEF
FROM THE BOE, THE TAXPAYER MUST PRODUCE SUBSTANTIAL EVIDENCE
THAT THE ASSESSMENT IS ERRONEOUS AND WAS NOT ARRIVED AT IN ACCORDANCE
WITH GENERALLY ACCEPTED APPRAISAL PRACTICE.
Your submission
consists of a fully completed application form for each parcel
you wish to appeal plus a written statement describing the error
you believe the DTA made in determining the value of your property.
If building is supported by several parcels with the same owner,
only one BOE application is necessary, but list all parcels
(Tax Map Numbers). Supplemental evidence to support your claim
should also be included, i.e., maps, photos, and other documentary
evidence you want considered at your hearing. All
parts of the appeal must be neatly printed or typed and submitted
to the BOE in duplicate.
All assessments are effective as of January
1 of each tax year and the assessments are made based on information
available to DTA prior to that date.
If it is proven that the assessment is in
error, the BOE will determine whatever correction must be made
and will order DTA to make the appropriate change. It is the
power and responsibility of the BOE to raise, lower or affirm
any real estate property assessment in order to ensure the equitable
distribution of the tax burden among all of the citizens of
Fairfax County.
FILING DEADLINE: In order for your
appeal to be considered, applications along with ALL written
supporting evidence must be delivered to the BOE office no later
than 4:30 P.M. on June 1, or be postmarked no later than
midnight on June 1. Note: If the filing deadline falls
on a Saturday, Sunday, or County Holiday, the deadline is the
following business day.
Special Instructions: If the applicant
is not the owner of record of the subject property, the application
must include a Letter of Authorization from the owner. Such
authorization must be signed by the owner prior to the date
of the application and either be written on the owner's letterhead
or must be notarized. For income producing properties, a completed
copy of the Fairfax County's Department of Tax Administration
(DTA) annual income and expense survey, as submitted to DTA
for the calendar years 2005 and 2006, along with any applicable
rent rolls MUST BE INCLUDED WITH THE SUBMISSION. Applicant’s
failure to complete all sections of the application and/or the
failure of the representative of an owner to include the owner's
authorization may result in a denial of the application for
hearing.
When the appeal is filed, the total
value is re-opened and may be increased, decreased or affirmed.
Uniformity of the tax burden is a function of the total assessed
value and therefore the focus of the application should be on
the total assessed value. Large increases in land value or improvement
value are not errors in the assessment so long as the change
in the total assessed value is uniform as measured by market
value evidence. Any appraisal report or professionally prepared
opinion of value submitted with this application must be complete
as originally prepared. Partial reports will not be considered.
Such reports or opinions must be submitted as originally prepared
and signed.
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