Real estate assessment in Arlington County is administered by the Department of Real Estate Assessments under the authority of the Constitution of Virginia and the Arlington County Code.  The real estate tax is the County ' s largest single source of revenue and for many property owners it is the largest tax paid to the County.  Consequently, it is important to both the County and the taxpayer that real estate assessments are administered equitably with the highest degree of proficiency.  An understanding of the real estate assessment system will serve all who are affected by it .

• Legal Requirements
• Assessments, Taxes and Tax Rates
• Real Estate Land Book
• Assessment Appeals Process
• Assessment Notices
• Payment of Taxes
• Exemptions

Legal Requirements  

The laws and ordinances under which real property is assessed are numerous; however, there are several legal requirements of real estate assessments in Arlington of which every property owner should be aware.  

• Real estate assessments are required by law to be at 100 percent of fair market value.  The Virginia Supreme Court has provided the following definition of fair market value: The fair market value of a property is the price which it will bring when it is offered for sale by one who desires, but is not obliged, to sell it, and is bought by one who is under no necessity of having it.
• Real property in Arlington County must be assessed annually as of January 1 of the tax year.
• Real estate assessments are also required to be uniform on the same class of property.
• The director of the Department of Real Estate Assessments assesses all real property in Arlington County, except the property of operating railroads, interstate pipelines, and public utilities.

Assessments, Taxes and Tax Rates  

Real estate assessments are appraisals -- the County ' s opinions of value for each parcel of real property in Arlington .  Assessments are made according to accepted methods, techniques, and standards of the real estate appraisal and assessment profession.  

The 2009 assessment is an estimate of the fair market value as of January 1, 2009.

Residential assessments were based primarily on neighborhood sales occurring from July 1, 2007 through June 30, 2008.  The real estate tax rate determines the amount of the tax which is levied on the property.  A uniform tax rate for all real property is set by the Arlington County Board.

Tax rates in Arlington are expressed in dollars per one hundred dollars of assessed value.  For example, in 2009 a tax rate of 86.5 cents per $100.00 would result in a real estate tax of $3,460 on a property assessed at $400,000.

Real Estate Land Book  

Real estate assessments are a matter of public record; for each parcel of real estate, the name of the owner(s), the amount of the assessment, and the taxes levied are recorded in the Land Book.

Copies of the Land Book are kept in the offices of the Department of Real Estate Assessments, the Treasurer of Arlington County, and the Clerk of the Circuit Court.  Anyone is free to examine these books to compare assessments and taxes of properties.

Most of the information contained in the records of the Department of Real Estate Assessments is public information and is available for inspection.  For each property this information includes such things as the record of ownership, source of title, sales prices and dates, legal descriptions, physical descriptions of the land and buildings, and a history of assessment.

Computers located within the Department of Real Estate Assessments and at the Arlington Central Library are available for use by the public to access records.  Additionally, CDs listing all properties by address or owner's name are available at a nominal cost from the Department of Real Estate Assessments.

Assessment Appeals Process

• Departmental Review
  If you wish to challenge your assessment the first step is to call the Department of Real Estate Assessments and ask to speak to the appraiser assigned to your neighborhood. He or she may be able to answer all of your questions satisfactorily. If not, you may request a Review of Assessment .
  
  An assessment review may not be completed prior to the Board of Equalization appeal deadline of April 15.  Property owners who have not received the results of a review by April 1 may wish to file an appeal application with the Board of Equalization to preserve the option of an appeal if they disagree with the review decision .

           THE DEADLINE FOR FILING A DEPARTMENTAL REVIEW IS MARCH 2, 2009.

• Board of Equalization
  If the Departmental review is not satisfactory you may appeal to the Board of Equalization of Real Estate Assessments, a five-member citizen group appointed by the County Board.  Although, by statute, property owners may appeal directly to the Board of Equalization, the Board prefers that owners try to settle differences with the Department of Real Estate Assessments first.  Differences are often resolved at the departmental level, thus eliminating the need to go forward to the Board.

              THE DEADLINE FOR FILING AN APPEAL TO THE BOARD OF EQUALIZATION IS APRIL 15, 2009.

          Requests for applications for departmental review and Board of Equalization appeal should
          be addressed to the Department of Real Estate Assessments, telephone 703-228-3920
         (TTY: 703-228-4611). Write to:

         Department of Real Estate Assessments
         2100 Clarendon Blvd. Suite 611
         Arlington, VA 22201

         NOTE:  the owner of record or a duly authorized agent of the owner must sign all review
        and appeal applications. Authorization forms are available on request or may be accessed
        for printing on the Department's website.

• Circuit Court
  If you disagree with the decision of the Board of Equalization, the next level of appeal is to the Circuit Court of Arlington County.  For information call the Clerk of the Circuit Court, 703-228-7010.

Assessment Notices

Notices of assessment are sent out around the middle of January each year.  If you have not received your notice it may be that you have changed your address and have not notified the Department of Real Estate Assessments.  It is your responsibility to do this so that you will receive your notice in a timely manner.

 Payment of Taxes

The real estate tax is collected by the Treasurer of Arlington County.  The tax is billed in two equal installments which are due on June 15 and October 5.  Questions about real estate tax bills should be directed to the Office of the Treasurer by calling 703-228-3090 or by writing or visiting the office which is located in Courthouse Plaza.  The address is:

Treasurer, Arlington County
2100 Clarendon Boulevard, Suite 201
Arlington, VA 22201

Exemptions

Some real estate is exempt from taxation. The Constitution of Virginia and the Code of Virginia control these exemptions.Certain persons who are 65 years old or permanently disabled may have real estate taxes on their home in Arlington County exempted or deferred.  Information on the Real Estate Tax Relief program may be obtained by calling the Department of Human Services at (703) 228-1350.