How to Submit an Application
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 SUBSTANIAL EVIDENCE THAT THE ASSESSMENT IS ERRONEOUS AND WAS NOT ARRIVED AT IN ACCORDANCE WITH GERERALLY 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. IMPORTANT: All written and supplementary information MUST be submitted with your application form by the filing deadline. No additional written materials, visual presentations, and other documentary evidence with the exception of maps or photographs will be accepted at the 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 2008 and 2009, 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 values of both the land and improvements are re-opened and either or both values 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.