Commissioner of Revenue Court Appeal & General Legal Information

Court Appeal

Property owners who are not satisfied with the outcome of their discussion with the Board of Equalization may appeal to the New Kent County Circuit Court.

General Legal Information

In accordance with Virginia Code § 58.1-3253 and Section 66-38 of the New Kent County Code, New Kent County will conduct a general reassessment of real property every two years.

Virginia Code § 58.1-3379 establishes that the taxpayer seeking relief is to show that the assessed value is either greater or less than the fair market value of the property as of the effective date of the general reassessment or that the property assessment is not uniform with similar properties. Factual errors can be reported to the Commissioner of Revenue's office without an application.