If you believe your real estate is incorrectly assessed, you can file an appeal of your property's assessment. There are three levels of appeal with specific filing procedures and deadlines, as noted in the chart below. While it is encouraged to first file an administrative appeal with the Department of Tax Administration (DTA), it is not required before appealing to the Board of Equalization (BOE) or Circuit Court. 

2026 Real Estate Assessment Appeal Deadlines

LEVEL 1 - Administrative – (DTA Review)

Appeals should be based on fair market value, lack of uniformity or errors in property description. Simply stating the increase in value is too much in a single year is NOT a legal basis for an appeal. The Constitution of Virginia, Article X, Section 2, requires real estate assessments to represent fair market value.  

For residential properties, you should provide market value sales that demonstrate the assessment is not at fair market value or provide comparables to prove lack of uniformity.

For commercial or income producing properties, it is important that the appropriate income and expense survey form has been filed with our office. If you need assistance or are not sure whether we have received your income information, please email or call 703-222-8234 [TTY 711], and DTA will be happy to check our records.

If an agent is filing an appeal on your behalf, DTA requires a signed and notarized letter of authorization from the property owner stating the relationship of the agent to the property owner and granting the agent the authority to represent the property owner. The original letter of authorization must be on file before any confidential information is provided to your agent.

In most cases, receipt of an appeal is acknowledged in writing. Once we have completed the appeal, a decision letter will be sent by mail or email to the owner or their agent.

Steps in the Administrative Appeal Process

• The Department of Tax Administration (DTA) recommends that you first contact our staff appraisers to discuss your assessment questions. DTA encourages property owners to utilize staff in understanding the assessment and to further document their appeal should they wish to continue. In addition, sales and detailed property information are available on our website Make an appointment, send an email, or call 703-222-8234 weekdays from 8 a.m. to 4:30 p.m. If you need general assessment information, you may call the Automated Information System at 703-222-6740.
• Please be aware that you must pay all taxes on time or you will be charged penalties and interest for late payment even if you choose to file an appeal. First installment tax bills are mailed by June 30 and due on July 28. Second installment bills are mailed by November 5 and due on December 5.
• File your appeal prior to the deadline.
• Residential property owners should use our online appeal application by 4:30 p.m. on the deadline date. If you do not receive the email acknowledgement, please call our office.  

• Residential or commercial property owners can also file an appeal using the form at this link.  If mailing, the appeal must be postmarked by the deadline. If emailing to DTAREDAPPEALS@fairfaxcounty, the appeal must be received by 4:30 p.m. on the deadline date. 

• A member of DTA’s appraisal staff will contact the property owner to schedule a field inspection of the property. Appraisers will thoroughly inspect and re-measure the property, if required. It is important to note that, while DTA maintains a physical description of all real property in the county and our database is updated from field inspections, it is our policy to require staff to verify the field information when appeals are initiated.
• DTA appraisers consider the information obtained during the physical inspection and then review the available market sales data to analyze the assessed value of the property. If a property owner refuses an inspection, the review will be processed using available pertinent information. The analysis and value determination is reviewed by a Supervising Appraiser, who may forward a recommendation to the Real Estate Division Assistant Director. The original assessed value may be either affirmed, increased, or decreased based upon the analysis.
• The property owner is advised of the determination by letter and given information regarding further right of appeal through the Board of Equalization.
   

LEVEL 2 - Board of Equalization of Real Estate Assessments Appeals

Appeals should be submitted directly to the Board of Equalization of Real Estate Assessments (BOE).

As an independent body appointed by the Board of Supervisors, the BOE has the duty and responsibility of determining whether the Department of Tax Administration (DTA) has equalized the assessments among property owners. The BOE has the power to increase, decrease, or keep the same assessment upon its review in a formal hearing.

BOE appeals must be postmarked by midnight on June 1 or dropped off/uploaded/emailed to BoardOfEqualization@fairfaxcounty.gov by 4:30 p.m. (EDT) on June 1. If the filing deadline falls on a Saturday, Sunday, or County Holiday, the deadline is the following business day.

Decisions by the BOE are final but may be appealed further to the Fairfax County Circuit Court.  

LEVEL 3 - Fairfax County Circuit Court

In Fairfax County, challenging a real estate tax assessment in court is done through the Circuit Court. You will be filing what Virginia law calls an “Application for Correction of Erroneous Assessment”, which functions like a civil lawsuit.  

Contact the Circuit Court for deadlines and filing instructions. General Information - Civil Case | Circuit Court

Demolished or Decaying Property

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. (Code of Virginia, § 58.1-3293)

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 email
• by phone at 703-222-8234 [TTY 711]
• by mail to or visiting DTA at: 
  12000 Government Center Pkwy, Suite 357 
  Fairfax, VA 22035

Please include the following information with your appeal request:

• Address of the impacted property or tax map number.
• A description of the damage sustained.
• Income & expense reports for commercial properties.
• 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. Staff will contact you to schedule a site inspection. You may also provide photographs as supporting documentation.