Real Estate Assessor's Office

The Assessor’s Office is responsible for the market valuation of all real property in the City of Waynesboro as mandated by the Code of Virginia. Market value is the probable price, expressed in terms of money, that a property would bring when offered for sale on the open market. The city operates on a biennial reassessment cycle (odd years), and consists of approximately 10,300 parcels.

The Assessor’s Office maintains assessment information for each city property such as current ownership, deed book information, ownership history, lot size, and specific building information. Any new construction, renovations, or alterations that take place during the year are also inspected, recorded, and valued.

The real estate tax rate is set annually, usually during the month of May.  

Residents 65 years or older or residents who are permanently and totally disabled that meet certain income and net worth requirements, may qualify for tax relief. For more information, contact the Commissioner of Revenue’s Office at 540-942-6610.

2023 General Reassessment

Reassessment notices for the 2023 General Reassessment were mailed February 6, 2023. If you did not receive a notice, please call (540) 942-6722 to request a duplicate. If you received a notice for a property that has been sold, please forward the notice to the new owner or back to the Assessment Office.

State law requires all real property be assessed at 100% fair market value (Virginia Code §58.1-3201). The last general reassessment in the City of Waynesboro was effective January 1, 2021. The current reassessment reflects the present market value of your property. Every effort has been made to assess your property on a fair and equitable basis.

Appealing an Assessment

As a taxpayer, you have the right to appeal your property tax assessment. There are three levels: Administrative, Board of Equalization, and Circuit Court. In order to appeal to Circuit Court, you must first have appealed to the Board of Equalization.

Under state law, neither financial impact nor the rate of value change is, by itself, sufficient grounds for appeal. As required, the City’s assessment is an estimate of fair market value as of January 1, 2023, based on property sales between October 1, 2021 and December 31, 2022. We welcome appeals based on issues of factual discrepancies in the property description or features, demonstrable issues of uniformity of value within a neighborhood, or fair market value.

Appeal Process

Step 1- Administrative (Informal) Appeal

Most appeals are resolved at this level, which starts with a conversation with someone in the Assessor’s Office. They will review your property record with you and review any information you have gathered and try to answer any questions you may have. The Assessor’s Office will mail a notice of decision regarding your appeal after all appeals have been heard.

If you would like to discuss your assessment, please call (540) 942-6722 to schedule an appointment.

Written appeals are also accepted. If you would like to file a written appeal, please do so using the Appeal Review Application found in Documents and Forms. You can download and complete the form and return it by mail, email, or dropping it by the office at 116B South Wayne Ave, Waynesboro.

Administrative Appeal Deadlines

Administrative hearing dates are February 7 – March 7, 2023. Please call prior to February 28, 2023, to schedule an appointment. Appeals made by email and First-Class Mail must be received by March 7, 2023.

Step 2- Board of Equalization (Formal) Appeal

If you are not satisfied with the results of your Administrative Appeal, or if you missed the deadline for Administrative Appeals, you can still appeal to the Board of Equalization. For 30 days after the mailing of the Administrative Decision Notices, the Assessor’s Office accepts formal written appeals on behalf of the Board of Equalization. This is an independent three-member board, as authorized by the Code of Virginia, appointed by the Circuit Court Judge and trained by the Virginia Department of Taxation. They have no connection to the Assessor’s Office but may utilize the Assessor’s Office staff and information in reviewing appeals and setting up meetings.

Virginia law provides that the basis for an appeal must include either or both of the following reasons:

• The property is not assessed at its fair market value.

• The property is not assessed equitably compared to similar properties.

Appealing to the BOE requires a formal application which must be filed in the Real Estate Assessment Office. 

BOE Appeal Deadlines

Applications for a BOE Appeal will be accepted March 15-April 14, 2023. Applications will be available on the Assessor's website, or you can call the Assessor's office directly,  to request one.

Step 3- Circuit Court

If you are not satisfied with the results of your formal appeal, the final step is to take your case to the Circuit Court. In order for appeals to be made to the court, you must first have appealed your assessment to the Board of Equalization.