The BOE meets on Thursdays beginning July 24th through September 18th. The hearing room is located in City Hall (Building 1) in City Council Conference Room #2034. Multiple hearings are scheduled on a day, but specific times are not assigned because it is not possible to know now long a hearing will take. Most hearings last 20 to 30 minutes.
The Board Chairman leads the meeting. The appellant and the Assessor should address only the Board throughout the hearing and respond only to questions of the Board. A hearing is not a forum for either party to ask questions directly of the other, or for a debate between the appellant and the Assessor.
58.1-3370: In all cases brought before the board, there shall be the presumption that the valuation determined by the assessor is correct. The taxpayer must produce substantial evidence that the assessment is erroneous and was not arrived at in accordance with generally accepted appraisal practice.
The Board is a public body. All meetings, including hearings, are generally open to the public, and the public is invited to attend. Meetings are recorded.
The Board may conduct closed sessions to hear information related to a property owner’s confidential information (such as income and expense data). The Assessor and the Board are precluded by statute from any public disclosure of confidential information and hold closed session proceedings to hear and discuss that information. If an appellant plans to discuss any confidential information before the Board, prior to the discussion of any confidential information, the appellant should advise the Board, and request that the Board enter into a closed session to hear that confidential information. The Assessor may also make such a request of the Board.
During a closed session, the public and any other parties not deemed necessary to the Board will be asked to leave the meeting room. Minutes are not maintained for closed sessions. Only confidential information can be discussed in closed session. All other discussions must occur in public session.
The order of procedure for hearings of an appeal shall be:
- Swearing in of all witnesses who will present evidence during the hearing
- Presentations
- NOTE: all written materials, visual presentations, and other documentary evidence which will be presented during the hearing must be filed with the BOE and received by June 30 of the tax year under appeal.
- Appellant, followed by Assessor each have 10 minutes to present
- Appellant is then given 5 minutes (rebuttal of testimony)
- NOTE: all written materials, visual presentations, and other documentary evidence which will be presented during the hearing must be filed with the BOE and received by June 30 of the tax year under appeal.
- The BOE members then discuss testimony. The BOE may ask questions to clarify points made during testimony.
- Decision is then made by the BOE and recorded.
If the assessment was increased or decreased, the BOE will forward an order to the City Assessor to amend such assessments.
Decisions of the BOE are final but assessments may be appealed further to the City of Virginia Beach Circuit Court. Please contact the circuit court for information regarding such appeals.