Frequently Asked Questions

A general reassessment is a mass-appraisal of all real property in a locality, which estimates the fair market value of all said property as of January 1st. General reassessments are conducted to ensure that the assessed value of all property in a locality accurately reflects its fair market value.

During general reassessments in Shenandoah County, information regarding parcel sizes, property improvements and features, real estate sales transactions, and other applicable data is collected and evaluated by a contracted third-party firm to determine the fair market value of all property in the county. Assessing all real estate at fair market value ensures that the real estate tax burden is distributed fairly and equitably among all property owners.

The Board of Supervisors determines how often general reassessments are conducted. The last general reassessment was conducted by Wampler & Eanes Appraisal group and became effective January 1st, 2022. The current general reassessment is being conducted by Vision Government Solutions and will become January 1st, 2026.

A general reassessment is a mass appraisal of all property in a locality. The International Association of Assessing Officers (IAAO) defines mass appraisal as "the process of valuing a group of properties as of a given date and using common data, standardized methods, and statistical testing." Mass appraisal is the valuation of multiple properties as a large group, such as a county or a city, and not an appraisal of an individual property for purposes of buying and selling. Mass appraisal requires that various valuation equations and mathematical techniques be used to analyze market data and develop valuation tables and schedules, which are then applied to all properties in a locality to determine their values.

In accordance with Section 58.1-3330 of the Code of Virginia, you are provided with this notice as an official statement of the assessed value of your real property for local tax purposes. This notice is not a tax bill, rather it is meant to inform you of the value that will be used to calculate the taxes assessed on your property.

Changes in the real estate market are the most probable explanation for a change in assessed value. Other changes to a property such as new construction, additions and demolitions could also cause assessed values to change.

It is important to consider that the market derives value. Value is not determined by appraisers and assessors indiscriminately, rather it is based on transactions on the open market between willing buyers and willing sellers.

The general reassessment process is very laborious and time-intensive, requiring that each piece of property within the county and its features be evaluated. Applicable data regarding sales of property must also be evaluated. The entire process takes 12-18 months to complete and would require the county to invest in full-time staff and resources if it were to be done in-house. The 2026 general reassessment is being conducted by Vision Government Solutions.

Following a general reassessment, your property taxes may increase, decrease or stay the same. Property taxes are dependent upon two factors: the assessed value of your property and the tax rate set by the county Board of Supervisors. This means that changes in assessed value following a general reassessment is not entirely sufficient to determine changes in taxes billed. The purpose of a general reassessment is to ensure that the assessed value of all property in the county is aligned with its fair market value and is NOT meant to be a county-wide tax increase. 58.1-3321 of the Code of Virginia states that, following a reassessment, revenues generated by real property taxes cannot exceed 101% of that of the previous year without a special public hearing.

Should the Board of Supervisors determine that the county's budgetary needs exceed that of the prior year (101% of the previous year's real property tax revenue or greater), they may propose a tax rate that generates a greater revenue by advertising and conducting a public hearing separate from the annual budget meeting. 

General reassessments go into effect on January 1st. On that date, the new assessed values of property within the county will become the values that are used to calculate real estate taxes for each succeeding year until the next general reassessment.

If you receive a notice of assessment change and have a question/disagreement about the assessed value of your property, you have three options:

1) You may call the telephone number listed on the notice and schedule a time to review the valuation with the company's assessors that conducted the reassessment on behalf of the county. Most questions/disputes can be resolved there.

2) Appeal to the Board of Equalization. The Board of Equalization is a board of local professionals appointed by the Circuit Court of Shenandoah County (See 58.1-3374 of the Code of Virginia for specific qualifications and requirements for Board of Equalization members). This board conducts hearings to ensure that assessed values are true to market value and equitable to similar properties. When filing a formal appeal to the Board of Equalization, the burden of proof lies with the property owner, meaning the property owner must prove why the assessment in question does not reflect market value and/or is not uniform with other assessments. Evidence should consist of sales of comparable properties in the area or information on conditions of the property in question not previously known to the assessors. if the appeal is based on conditions of which the appraisers were not aware, adequate documentation is required to support the claim. Other materials that may assist the assessors in gaining an accurate portrait of your property may also be used to support your position at the hearings, including recent property appraisals. For an appraisal to accurately reflect market conditions, however, it must have been conducted within 6 months of the reassessment notice.

3) Appeal to the Circuit Court of Shenandoah County, where a formal hearing can be conducted.

Should you have a question/disagreement about the assessed value of your property, we encourage you to call the valuation company's assessors first. most questions/disputes can be resolved there. Taxpayers are not required to follow these steps in this exact order. Taxpayers may appeal directly to the Board of Equalization or the Circuit Court if they chose to do so.

58.1-330(c) of the Code of Virginia requires you to forward the notice to the current owner of the property.

The Constitution of Virginia requires that real estate assessments represent fair market value. There is no provision to limit the amount of changed in assessed values from one reassessment cycle to the next. However, 58.1-3321 of the Code of Virginia states that, following a reassessment, the revenue generated from real estate taxes cannot exceed 101% of that of the previous year without a special public hearing.