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Frequently Asked Questions about Reassessment

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When did the last reassessment go into effect?
The last reassessment went into effect on January 1, 2019. These values will remain in effect until the next reassessment is completed.

When will the next reassessment be completed?
Augusta County currently assesses every four to six years based on vote of the Board of Supervisors.

Why is real property assessed and reassessed?
Article X, §4 of the Virginia Constitution sets aside real estate for local taxation only.
Virginia Code §58.1-3201 states: All real estate, except that exempted by law, shall be subject to such annual taxation as may be prescribed by law.

All general reassessments or annual assessments, in those localities which have annual assessments of real estate, shall be made at 100% fair market value.

Virginia Code §58.1-3252 requires that all counties with a population of 50,000 or more shall have a general reassessment of real property every four years unless otherwise decided by the board of supervisors. Augusta County may elect by majority vote of its board of supervisors to conduct its general reassessments at either five-year or six year intervals.

What real property is taxable?
All real property in Augusta County is subject to taxation except properties that are specifically exempt under Article X § 6 of the Constitution of Virginia; or property classified or designated as exempt under Section 58.1-3600 of the Code of Virginia; property owned by the County, State or Federal governments; and property used for religious, charitable, educational, cultural or recreational uses which are considered non-taxable. Properties may also be subject to exemption by county designation.

How can you tax an outbuilding that has no electricity and is not livable?
The assessed value is the sum of the value of all the factors on your property. Outbuildings such as sheds, barns, and detached garages add functionality and utility to your property, thereby increasing the market value of your parcel.

My house is under construction and only partially complete. Why are you not waiting until it is complete to assess me?
New construction that is not fit for occupancy is assessed reflective of the percentage of completion (e.g. 50%, 75%, etc.). When the new construction is substantially completed and/or fit for use it is picked up at 100% assessment for the remaining months of the year.

If I no longer own this property, what should I do with the notice?
State Code §58.1-3330 (C) of the Code of Virginia requires you to forward the notice to the new property owner. If you are unable to forward the notice to the new owner, please forward it back to the real estate office so it may be re-mailed to the current owner (PO Box 959, Verona, VA 24482).

Is it possible to view my assessment online?
Online Assessment Records

How do I convert my manufactured home to real property for assessment purposes?
The conversion of a manufactured home to real estate should follow the steps outlined in Virginia Code § 46.2-653.1 - Conversion of manufactured home to real property. Click here to view the code.