Appeals & Notices
The Assessor’s Office will mail assessment notices in March 2022 to all owners of real property in Portsmouth. The notices reflect the estimate of value for the upcoming tax year, which begins on July 1. A property owner may call, write, email or fax the Assessor's Office to discuss the assessed value of their property with an appraiser.
The Appeal is for the PROPOSED values. These value are open to appeal and remain only proposed until effective July 1, 2022.
These proposed values are noted on the Notice of Proposed Assessment that are been mailed to each owner of Real property in the City of Portsmouth, VA. This appeal process is not for the current FY, only for the proposed value FY 22-23 as noted in the mailed notice.
- The valuation of a property may only be discussed with the property owner or a duly authorized agent for the owner.
- In the case of a representative of the owner requesting an informal or formal review, an original signed Letter of Authorization or Power of Attorney, granted by the property owner, is required.
- The Letter of Authorization or Power of Attorney must specify the person to whom authority is given as well as the level of authority.
- The Letter of Authorization is valid for the current appeal year only.
- The form may be found on the 'Forms' tab to the left and must be filled out completely and returned to the Assessor's Office.
- The City Assessor’s Office may be reached in person, by phone, fax, and email, and also by mail via USPS or dropping correspondence in one of the City drop boxes.
- For more information please call 757-393-8631 or visit www.portsmouthva.gov/assessor
Board of Equalization (BOE)
Board of Equalization (BOE)
Property owners who are not satisfied with the outcome of their discussion or Informal Appeal with the Assessor’s Office and their property assessment, may appeal to the Board of Equalization. The Board consists of a three-member citizen group appointed by the Circuit Court of Portsmouth. Appeals to the Board are made by filing a completed application review form to the Board. The application form is available from the Assessor’s Office.
CITY OF PORTSMOUTH 2022-2023 BOARD OF EQUALIZATION
Pursuant to Section 58.1—3378, Code of Virginia, notice is hereby given
BOE FORMAL Appeal applications for the FY 22-23 will be accepted April 1 thru May 20, 2022
DEADLINE EXTENDED and MUST BE RECEIVED IN OFFICE by 5 p.m. May 20, 2022.
LATE APPLICATIONS WILL NOT ACCEPTED
The Board of Equalization of the City of Portsmouth, will conduct hearings during pre-set dates, once the BOE is set and knows their schedule. These appointments are conducted via pre-scheduled appointments after a completed application has been received. The dates the BOE will conduct hearings, upon completed applications submitted by the April 29th- 5 pm deadline, are generally in May following the informal process and are still TBD at this time.
The Board will conduct hearings on filed appeals for the purpose of hearing assessment concerns and in consideration of equalizing real estate assessments in the City and to insure uniform and equitable assessments.
- Applications are available online at www.portsmouthva.gov/168/Official-Forms Or by contacting the Portsmouth City Assessor’s Office
- May 26, 2022 2:00 p.m. to 4:00 p.m.
- May 31, 2022 10:00 a.m. to 12:00 p.m.
- June 2, 2022 2:00 p.m. to 4:00 p.m.
- June 6, 2022 10:00 a.m. to 12:00 p.m.
- June 8, 2022 2:00 p.m. to 4:00 p.m.
- For the purpose of equalizing real estate assessments in the City and for the purpose of hearing all complaints of inequality.
- Additional information relative to the hearings can be obtained by calling (757) 393-8631. Additional dates may be selected, as deemed necessary, by The Board.
- Applications must be submitted to:
- Board of Equalization, City Assessor, P.O. Box 820, Portsmouth, VA 23705, or emailed to: email@example.com or Fax: 757-393-8177
- Applications must be completed by Owner of Record (per Deed) or Authorized Agent.
- Letter of Authorization may be found on The Assessor’s webpage on the Forms tab.
- Upon receipt of a complete application an appointment will be scheduled at the convenience of the applicant. Please provide a contact number.
- Late applications will not be accepted.
- Applications must provide all requested information and attachments to be deemed complete.
- The City Assessor may request additional information to supplement an application to the Board of Equalization.
- The Board may ask for additional information.
- One application for each parcel being appealed.
- Individuals with disabilities who require special accommodations should call the Office of the City Assessor at (757) 393-8631, at least three (3) working days in advance of the meeting date, so that proper accommodations may be made.
An appeal of a decision made by the Board may be made to the Circuit Court of Portsmouth.
Informal Hearing (Informal Review)
Each notice displays the dates for informal appeal should the property owner wish to discuss their assessment with an appraiser in our office. These dates usually occur during a one or two week period in the months of March and April.
This first step in the appeal process is simply an "informal" meeting with the Assessor’s Office. You may speak to an appraiser, review the data used in computing the assessed value, and if necessary, schedule an inspection of the property. An Assessment Appeal Application must be filled out prior to this "informal" meeting. These forms may be downloaded on the Official Forms page or obtained in our office.
If you have questions regarding the assessed value of your property, or if your opinion of the value of your property differs from the City’s, the City Assessor’s staff is available to provide you with answers concerning the assessment process and your specific assessment. Contact our office to discuss the assessed value of your property with an appraiser. This process allows the property owner the opportunity to review the data utilized to determine the current assessed value of the property. At this time you can also verify our records for correctness. If you desire an in person inspection of the property, all COVID-19 safety protocols must be followed. If you then wish to appeal your assessment, please see the process below:
Informal Appeals will be conducted by the City Assessor’s Office:
• March 21st -April 8th Monday thru Fri 9am–12pm and 2-4pm
• Applications must be received IN OFFICE on or before 5pm, April 8th and LATE APPLICATIONS WILL NOT ACCEPTED
• The Office of City Assessor and staff will conduct appointments with property owners, or authorized representatives, upon receipt of a completed application. Incomplete applications will not be processed.
• The applications for Informal Appeal to The City Assessor can be mailed or emailed at the request of the property owner or, are available on-line and in person. If you need assistance please call the office.
• The valuation of a property may only be discussed with the property owner or a duly authorized agent for the owner.
• In the case of a representative of the owner requesting an informal review, an original signed Letter of Authorization or Power of Attorney granted by the property owner, is required.
• The Letter of Authorization is valid for the current appeal year only.
• The City Assessor’s Office may be reached in person, by phone, fax, and email, and also by mail via USPS or dropping correspondence in one of the City drop boxes.
• For more information please call 757-393-8631 or visit www.portsmouthva.gov/assessor
Any change in the assessed value of the property described on this form does not mean a corresponding increase or decrease in real estate taxes. The amount the property owner pays in real estate taxes is directly tied to a rate set by the Portsmouth City Council. Public testimony on any real estate tax rate changes will be heard in City Council Chambers on April 12th and 26th at 7 PM.
If you do not own the property described in this notice, Section 58.1-3330 of the Code of Virginia requires you to forward this notice to the correct owner immediately. If it would be more convenient, you may return the notice lo this office together with the name and address of the owner and we will send it directly lo the owner.
You have the right to view and make copies of records maintained by The City Assessor's Office pursuant to Section 58.1-3331 and 58.1-3332 of the Code of Virginia. The records that are available to you and the procedure for accessing them are set out in Section 58.1-3331 and 58.1-3332 of the Code of Virginia.
In any appeal of the assessment of your property before the Board of Equalization you are entitled to certain rights under Section 58.1-3331 of the Code of Virginia, including an opportunity to review and obtain copies of all assessment records pertaining to the assessor's determination of the fair market value of your property.
If you desire an in person inspection of the property, all COVID-19 safety protocols must be followed, as posted at City Hall or guidelines stated by the CDC. Please be prepared to wear a mask when interacting with Assessor's Office personnel, as needed. If you then wish to appeal your assessment please see the process described above.
TAX RELIEF: Relief from Real Estate Taxes is offered through Tax Exemption by Classification:
- Tax Relief for the Elderly and Disabled (757) 405-1800 Ext 8302, or 8333
- Disabled Veterans or Surviving Spouse (757) 393-8799
- Tax Exemption by Designation, Land Use and Rehabilitated Real Estate and Rehabilitated Real Estate in Urban Enterprise Zones.
- To see if you qualify for these programs, or for more information, contact the City Assessor’s Office at (757) 393-8631.