2012 General Reassessment
The New Kent County general reassessment effective January 1, 2012 is the second reassessment conducted internally by New Kent County staff. Our goal is to assist the taxpayer in their understanding of the assessment process, raise public awareness, and give every opportunity to taxpayers to alert us of any inaccuracy with their property record. We strive to provide accurate property information and assess fairly and equitably in accordance with standards of professional practice. We are always open to comments and suggestions as we work to refine this process for ourselves and the taxpayers.
REAL ESTATE ASSESSMENTS
All assessments of real property are reviewed and reevaluated every two years to determine its value for tax purposes. The Commissioner of Revenue’s office assesses all real property, including land and improvements, based on fair market value. Comparable properties are used to determine the estimate of value as well as to maintain equity between similar properties. The Commissioner of Revenue’s office inspects, lists, and determines values of all new construction, including renovations and additions to existing improvements.
Assessment Process
Assessments are determined by applying accepted methods of valuation according to the assessment and real estate appraisal profession. The assessors review sale prices of comparable properties to analyze sales trends in a neighborhood or area.
The assessors adjust assessments to reflect any changes in current fair market value. This type of appraisal is defined as "mass appraisal" which as the term implies, is a method of appraising large numbers of properties at one time by using certain techniques and methods of assessment. Consideration is given so that uniformity and equity of valuation may be achieved among all properties which are comparable.
Assessment Review
All real property is reviewed biennially. Property selling prices are important indicators of value and are evaluated by the assessors throughout the year. Any building permit activity resulting in a change for a particular property will be verified and the property record will be updated accordingly to reflect the new value. The assessors verify property listings to ensure accuracy with property records.
Assessment Notices
Assessment notices are mailed the beginning of each reassessment year to all owners of real property in New Kent County. The notices reflect the estimate of value as of January 1 of that reassessment year.
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THE APPEALS PROCESS
Informal Hearing/Review
Each notice displays the dates for informal appeal should the property owner wish to discuss their assessment with an assessor.
The first step in the appeal process is simply an "informal" meeting with an assessor in the Commissioner of Revenue’s office. An application form must be filled out prior to the informal meeting. You may obtain a form using one of the available methods found in the contact information below. At the informal meeting, you may speak to an assessor, review the data used in computing the assessed value, and if necessary, schedule an inspection of the property. Informal meetings will be scheduled as we process the appeal applications.
During the informal meeting, the assessor will review your property record card with you, review any information you have gathered, and will attempt to answer your questions. The Commissioner of Revenue’s office will not commit to a change in value at this meeting; however, a decision about a value change will be analyzed and a decision will be communicated to you in writing. This informal appeal process is designed to be a collaborative exercise in better understanding the assessment in a deliberate, professional and rational manner. The efforts put forth by the citizen in maintaining this professional and rational atmosphere through concentrating on the specifics involved enables this step to proceed in a timely manner.
Board of Equalization
Property owners who are not satisfied with the outcome of their discussion with the Commissioner of Revenue’s office may appeal to the Board of Equalization. The Board consists of members formed from citizens nominated by the Board of Supervisors and appointed by the Circuit Court of New Kent County.
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.
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IMPORTANT 2012 DATES TO REMEMBER
| January 1, 2012 |
Effective date for the general reassessment
|
| January 27, 2012 |
Reassessment notices to be mailed |
| February 22, 2012 |
Deadline to submit Application for Appeal of Real Property Assessment . Post marks through February 22, 2012 will be accepted as "on time".
|
| February 22 - March 16, 2012 |
The Commissioner of Revenue's office will be reviewing applications, making appointments and conducting hearings. |
No appeal will be heard without the submission of a fully completed application.
Please note that the Commissioner of Revenue’s office will not be setting the dates and times of the Board of Equalization hearings.
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CONTACT INFORMATION & OBTAINING FORMS
The most efficient form of communication is through e-mail and mail. Due to the volume of calls expected, requests by telephone will be the least timely method.
Download Application
Requests by e-mail: reassessment@co.newkent.state.va.us
Requests by fax: 804-966-5562
Request applications in person at the office of the Commissioner of Revenue located in Room 202 of the Administration Building: 12007 Courthouse Circle, New Kent, VA 23124 between the hours of 8 a.m. and 4:30 p.m.
Written requests for an application can be sent to: P.O. Box 99, New Kent, VA 23124
Requests by telephone will be accepted at 804-966-9609 or 804-966-8573
FREQUENTLY ASKED QUESTIONS ABOUT THE REASSESSMENT PROCESS
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Real Estate Tax Relief
Information about Real Estate Tax Relief can be found in the FAQ page.
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