They have three courses of action:
- Make application to the Office of the Real Estate Assessor for review.
- Make application to the Board of Equalization. Such application must contain evidence that the property is valued at more than its fair market value or that the assessment is not uniform in its application and was not arrived at in accordance with generally accepted appraisal practices, procedures, rules and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers and applicable Virginia law relating to valuation of property.
- File a petition with the Circuit Court.
A taxpayer may use any or all of these appeal methods, subject to certain time limits.