Appeals & Notices

Assessment Notices


 The Assessor’s Office will mail Proposed assessment notices for FY 24-25 during February/March 2024 to all owners of real property in Portsmouth. The notices reflect the estimate of value for the upcoming tax year, which began on July 1, 2024.

 

The Appeal is for the proposed values effective July 1, of the FY beginning the new Assessment cycle. (i.e. FY 24-25 would begin 7/1/2024) and this information is noted on the Notice of Proposed Assessment that is mailed to each owner of Real property in the City of Portsmouth, VA. 

 

There is first the Informal period and then Property owners who are not satisfied with the outcome of the decision, 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.

 

The Appeals Process

 

  • Property owner(s) may call, write, email or fax the Assessor's Office to discuss the assessed value of their property with an appraiser. 
  • 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 by phone, fax, and email, and also by mail via USPS or by dropping correspondence in one of the City drop boxes.
  • For more information please call 757-393-8631 or visit www.portsmouthva.gov/assessor 

 

Assessment/Notices


The Assessor’s Office will mail Proposed assessment notices for FY 24-25 during February/March 2024 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, 2024.


The Office of City Assessor and staff will schedule appointments with property owners, or authorized representatives, upon receipt of a fully completed application. These applications will be available once City Council has dates set for Public testimony on any real estate tax rate changes. Those dates are TBD. 
 
Any Appeal is for the proposed values effective July 1, of the FY beginning the new Assessment cycle. (i.e. FY 24-25 would begin 7/1/2024) and this information will be noted on the Notice of Proposed Assessment that is mailed to each owner of Real property in the City of Portsmouth, VA. 
 

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 month of March/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 , emailed, mailed or obtained in our office once the forms are ready with all approved dates/deadlines.
  
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. Call our office to schedule an appointment 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.  Appeals will only be conducted for the proposed assessment during the stated dates and times posted on notices, and the website. Concerns regarding accurate data on the Property Record Card may be discussed at any time however, that may not include an appeal of the assessment outside of the appeal period dates/times. 


 The City Assessor's Office reviews and assesses more than 36,000 parcels of real estate each year. Property values change because of changes in Real Estate due to new construction, appreciation, improvements, additions, remodeling, land divisions, rezoning, depreciation, equalization, subdivision, and overall changes in the economic environment. 

 

The proposed assessment represents 100% of the property's estimated fair market value as of January 1, 2024, for Real Estate, as is required by the laws of the Commonwealth of Virginia and the City of Portsmouth. 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 TBD 


 
 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 to this office together with the name and address of the owner and we will send it directly to the owner. 
 
There is first the Informal period and then Property owners who are not satisfied with the outcome of the decision, 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 when the time period opens and dates/deadlines have been set, which at this time are TBD.
 
 

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 Sections 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 herein.

 

An appeal of a decision made by the Board may be made to the Circuit Court of Portsmouth. 

 

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, 8333, or 8447
  • 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, contact the City Assessor’s Office at (757) 393-8631 to be directed to the correct person/department

 

QUESTIONS REGARDING REAL ESTATE TAXES: BILLING/PAYMENT:

The Treasurer's Office bills and collects. You may contact them at 757-393-8651