Assessment Appeals when Building is Damaged or Destroyed
Virginia Code § 58.1-3293 specifies that the assessed value of a building can be adjusted when the building is either “wholly destroyed or reduced in value below $100” due to “natural decay or other causes.” The Code also allows for assessment adjustments “if the value of the building has been impaired by violence to the extent of $100 or more…”
Any such assessment adjustment that may be required will be prorated from the time of the incident until the property is repaired, or the end of the year, whichever is sooner.
To file such an appeal, please contact DTA:
- by e-mail; or,
- call Real Estate Appraisal staff at 703-222-8234; or,
- send correspondence or visit DTA at 12000 Government Center PW, Suite 357, Fairfax, Va. 22035.
Please include the following information with your appeal request:
- your contact information (name, address, e-mail and phone number);
- address of the impacted property;
- a description of the damage sustained; and,
- if available, the estimated cost to repair.
Providing a copy of insurance estimates or other appraisals may assist in the assessment review. If applicable, please also estimate when the property or portion of the property is expected to again be habitable. Pictures are also helpful, but staff will also contact you to schedule a site inspection.