VIRGINIA

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: Varies by levying body
Valuation Authority: County and all Independent Cities
Collection Authority: City, Town and County
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

Key Tax Dates – Real Estate
City of Richmond:
RE Assessment Date: July 1
RE Value Notices Issued: June
RE Appeal Deadline: July 15 (administrative appeal), Aug 15 (Board of Equalization)
RE Tax Bills Due: June 15

Fairfax County:
RE Assessment Date: Jan 1
RE Value Notices Issued: Mar
RE Appeal Deadline: Mar-Apr (Administrative appeal; 30 days after value notices issued), June 30 (Board of Equalization; 30 days after administrative appeal decision)
RE Tax Bills Due: June 21 (1st half installment), Dec 5 (2nd half installment)

RE Tax Returns Due: Aug ( I&E Filing deadline)

Personal Property Fairfax County

Tax Returns Due: May 1

Tax Bills Due: Oct 5th

Henrico County:
RE Assessment Date: Jan 1
RE Value Notices Issued: Feb
RE Tax Returns Due: Apr             I&E filing deadline; due 30 days from date of request
RE Appeal Deadline: Apr 1           Administrative appeal
Apr-Nov      Board of Equalization, 7 days after Administrative Appeal decision
RE Tax Bills Due: June 5 (1st half installment), Dec (2nd half installment)

Norfolk City:
RE Assessment Date: July 1
RE Tax Returns Due: Mar             I&E filing deadline; request mailed in Dec, due in March
RE Appeal Deadline: May 8 (Administrative appeal), May 31 (Board of Equalization)
RE Tax Bills Due: Sep 30 (1st installment), Dec 5 (2nd installment), Mar 31 (3rd installment), Jun 5 (4th installment)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.