Property Valuation

A Virginia property owner challenges their assessment claiming it is too high. They would file an appeal with the:

AVirginia Real Estate Board
BLocal Board of Equalization or commissioner of the revenue, then circuit court✓ Correct
CVirginia Tax Commissioner directly
DFederal Tax Court

Explanation

Virginia property assessment appeals go first to the local Board of Equalization or the commissioner of the revenue. Further appeals go to the circuit court and potentially the Court of Appeals.

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