General Reassessment

Shenandoah County conducts general reassessments to ensure that assessed values of real estate accurately reflect fair market value. Shenandoah County contracts a third-party appraisal company to conduct these reassessments.

Visit our online database to view the current assessed value of your property here: Shenandoah County, Virginia Real Property Search - actDataScout

A general reassessment is a mass appraisal of all property in a locality. Visit our FAQ page for a detailed definition of mass appraisal.

2026 Reassessment:

The 2026 general reassessment has been completed by Vision Government Solutions. Notice of real estate assessment changes were mailed on December 10th and include current, parcel specific values. These notices were mailed in batches, so please allow 7-10 business days for delivery. New assessed values will become effective January 1, 2026. 

In accordance with Virginia Code Section 58.1-3201, all property in Shenandoah County has been assessed at 100% of fair market value. Every effort has been made to assess all property fairly and equitably.

2026 Reassessment Board of Equalization:

Informal reviews of assessed values for the 2026 General Reassessment have concluded. Taxpayers will soon have the opportunity to schedule a hearing with the Board of Equalization if they believe further appeal is necessary.

The Board of Equalization (BOE) consists of four members appointed by the Shenandoah County Circuit Court. All members are property owners within Shenandoah County. All members must complete the tax assessment course given by the Virginia Department of Taxation before sitting on the board.

The BOE has the authority to decrease, increase or affirm individual real property assessments in order to attain uniformity in assessments and equal distribution of the county’s tax burden. Responsibilities and limitations of the BOE may include the following:

A local Board of Equalization Must:

• Hear all complaints concerning, and receive all objections to, the real estate assessment of any taxpayer either from the taxpayer or his agent:
• Hear all complaints concerning, and receive objections to, the real estate assessment of any taxpayer from the Assessor or the appointed representative of the County:
• Make public advertisements of its meetings:
• Keep minutes of its meetings and notify the property owner and assessor of any assessment change, and:
• Correct any known duplications or omissions in the assessment roll.

A Board of Equalization May:

• Summon before it any taxpayer or any other person to furnish information relating to the real estate of any and all taxpayers; to answer, under oath, all questions touching the ownership and value of such real estate and to furnish books of account or other documents containing such information;
• Enter and inspect any real estate subject to equalization by the BOE; and
• Decrease, increase or affirm any assessment so that the ends of justice will be served in that the burden of taxation will rest equally upon all citizens of the locality.

A Board of Equalization Cannot:

• Void a general reassessment;
• Order a reassessment;
• Make overall (blanket) increases or decreases in assessments for the locality;
• Increase any assessment without first notifying the property owner and providing an opportunity to show cause against such increase, unless such property owner has already been heard;
• Make assessment changes that are either retroactive for past years or prospective for future years; or alter assessments on any real estate assessable by the State Corporation Commission or the Department of Taxation.

An appeal to the Board of Equalization is not a complaint about higher taxes. You must attempt to prove that your property’s market value is either inaccurate or inequitable when compared to similar property types.

You may appeal to the Board of Equalization based on the following:

1. The data in the real estate office is incorrect on items that affect value (i.e., one bath not two, or a carport instead of a garage).
2. The assessed value exceeds 100% of fair market value (The best evidence of this would be to compare recent sales of similar properties. If you have evidence that similar properties have sold for less than the estimated market value of your property, submit a list of recently sold comparable homes or land in your appraisal neighborhood or similar area).
3. Current real estate sales listings of similar properties.
4. A recent appraisal performed by an appraiser licensed in the Commonwealth of Virginia.
5. The assessed value is not equitable when compared to similar type properties (This should show that even though the estimated market value of your property may be valid, it is not equitably appraised with properties similar to yours). 

The burden of proof in demonstrating that the assessor’s value is incorrect falls on the taxpayer to provide. The taxpayer must have strong enough evidence to show that the assessor’s value is incorrect.

Exact dates, times, and application procedures for Board of Equalization hearings are yet to be determined; please return to this website for future updates and information.

Please visit our General Reassessment FAQ page for more information regarding general reassessments in Shenandoah County.