Property assessment administration is a complex and technical profession vital to the financial health of local government. Assessors are responsible for administering the ad valorem tax system, and their chief task is to identify and appraise all property in their jurisdiction.

By the Statutes of the State Code of Virginia, a county must perform a general reassessment every four (4) years, and in some rural counties every six (6) years by special ordinance. The county assessor’s office works directly with the Reassessment Board in determining the new values of all property within the county by means of documentation of real estate sales, transfers, and building permits. In the work of the assessor, uniformity is the most important aspect. The purpose of a uniform assessment is to distribute the burden of taxation evenly and equitably within the county. By state law, an Equalization Board must be appointed by the Circuit Court in the year following the general reassessment.

The Board of Supervisors governs the Office of the County Assessor. Good public relations between the taxpayer and the assessment department are a priority. The office is open Monday through Friday, from 8:00 a.m. to 5:00 p.m. to assist with taxpayer problems as needed. The office is presently responsible for the maintenance of real estate data files containing more than 31,830 parcels and works in conjunction with other county offices on real estate transfers, tax proration, and new constructions from building permits. Other responsibilities include maintenance of the property identification maps, mapping new transfers, deed research, and documentation of sales data from real estate transfers.