Frequently Asked Questions

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+ - APPEALS/BOE

+ - Q: Provide Information about the Appeal Process A: Any administrative appeals are requested to be filed with DTA by April 18 in order to allow time for review prior to the filing deadline for the Board of Equalization (BOE). Appeal forms are available at www.fairfaxcounty.gov/dta/forms.htm, or call DTA at 703-222-8234, TTY 703-222-7594, to speak with an appraiser. You may also appeal to the BOE, not later than June 2. Property owners are encouraged to file an appeal with DTA prior to filing with the BOE. Contact the BOE at 703-324-4891, TTY 703-222-7594 or at Suite 331, 12000 Government Center Parkway, Fairfax, Virginia 22035. To discuss your assessment with DTA staff, please call (703) 222-8234 [TTY: (703) 222-7594]; or if you simply need assessment information, you may call the Automated Information System at (703) 222-6740. If you would like to send an inquiry by email, please send to dtared@fairfaxcounty.gov. Staff will reply within five business days of your message. Appeal forms may be downloaded at http://www.fairfaxcounty.gov/dta/forms.htm. The process for filing an appeal is relatively simple. It is important to include the basis for your appeal and the information that you believe, if considered by DTA, may change your assessed value. For residential properties, you should provide sales information that demonstrates the assessment is not at its fair market value; or similar properties that are assessed at a value that is not similar. Simply saying the increase in value is too much in a single year is NOT a basis for appeal; however, DTA will gladly discuss your assessment and how it was derived. In most cases, receipt of an appeal is acknowledged in writing. In all cases, the decision by DTA on an appeal is communicated to the property owner or their agent in writing. For commercial or income producing properties, it is important that the appropriate income and expense survey form has been filed with our office. If you need assistance or are not sure whether we have received your income information, please call (703) 222-8234 [TTY: (703) 222-7594] or simply send an email through http://icare.fairfaxcounty.gov/ContactUs and we will be happy to check your records. If an agent is filing an appeal on your behalf, DTA requires a signed and notarized letter of authorization from the property owner stating the relationship of the agent to the property owner and granting the agent the authority to represent the property owner. This letter of authorization must be on file before any official information is provided to your agent. Steps in the Appeal Process: Discuss your assessment with DTA staff appraisers. DTA encourages property owners to utilize staff in understanding the assessment and to further document their appeal should they wish to continue. In addition, sales and detailed property information is available on our website. DTA appraisal staff contacts the property owner to verify property record information and schedule a field inspection, if required. DTA appraisers review available market sales information to reappraise the property. The analysis and value determination is reviewed by a Supervising Appraiser, who forwards his or her recommendation to the Real Estate Division Assistant Director. The original assessed value may be affirmed, increased, or decreased based upon the analysis. The property owner is advised of the determination by letter and given information regarding further right of appeal. Appeals may also be made to the Board of Equalization of Real Estate Assessments (BOE). The BOE filing deadline is June 2nd. + - Q: What is the Board of Equalization? A: The Board of Equalization of Real Estate Assessments, often referred to as the BOE, is established under the Code of Virginia § 15.2-840. The board of supervisors shall appoint a board of equalization of real estate assessments composed of not less than three nor more than eleven members. The board of supervisors may provide for terms of varying duration not to exceed four years. Such equalization board shall have the powers and duties provided by and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia, as amended. By resolution adopted by the Fairfax County Board of Supervisors, the BOE is generally comprised of three freeholders or residents, two attorneys, three real estate appraisers, and one builder. The BOE members serve in two year staggered terms with the Chairman and Secretary of the BOE elected annually by the members of the BOE. The BOE may only hear complaints regarding the current tax year assessment. All property owners wishing to file a request for a hearing must do so by June 1 as set forth in the Fairfax County code. All requests for hearing will be scheduled in accordance with the rules of procedure adopted by the BOE. Copies of these rules are available by contacting the BOE or by downloading from the county's web site. As an independent body appointed by the Board of Supervisors, the BOE has the especial duty and responsibility of determining whether the Department of Tax Administration (DTA) has equalized the assessments among property owners. The BOE has the power to increase, decrease, or keep the same assessment upon its review. + - Q: How Do I File An Appeal with the Board of Equalization? A: Your submission consists of a fully completed application form for each parcel you wish to appeal plus a written statement describing the error you believe DTA made in determining the value of your property. If the building is supported by several parcels with the same owner, only one BOE application is necessary, but list all parcels (Tax Map Numbers). Supplemental evidence to support your claim should also be included, i.e., maps, photos, and other documentary evidence you want considered at your hearing. IMPORTANT: All written and supplementary information MUST be submitted with your application form by the filing deadline. No additional written information will be accepted at the hearing. All parts of the appeal must be neatly printed or typed and submitted to the BOE in duplicate. FILING DEADLINE: In order for your appeal to be considered, applications along with ALL written supporting evidence must be delivered to the BOE office no later than 4:30 P.M. on June 1, or be postmarked no later than midnight on June 1. Note: If the filing deadline falls on a Saturday, Sunday, or County Holiday, the deadline is the following business day. Special Instructions: If the applicant is not the owner of record of the subject property, the application must include a Letter of Authorization from the owner. Such authorization must be signed by the owner prior to the date of the application and either be written on the owner's letterhead or must be notarized. For income producing properties, a completed copy of the Fairfax County's Department of Tax Administration (DTA) annual income and expense survey, as submitted to DTA for the current and prior two calendar years, along with any applicable rent rolls MUST BE INCLUDED WITH THE SUBMISSION. Applicant's failure to complete all sections of the application and/or the failure of the representative of an owner to include the owner's authorization may result in a denial of the application for hearing. When the appeal is filed, the values of both the land and improvements are re-opened and either or both values may be increased, decreased or affirmed. Uniformity of the tax burden is a function of the total assessed value and therefore the focus of the application should be on the total assessed value. Large increases in land value or improvement value are not errors in the assessment so long as the change in the total assessed value is uniform as measured by market value evidence. Any appraisal report or professionally prepared opinion of value submitted with this application must be complete as originally prepared. Partial reports will not be considered. Such reports or opinions must be submitted as originally prepared and signed. Board of Equalization of Real Estate Assessments 12000 Government Center Parkway, Suite 331 Fairfax, Virginia 22035-0033 Voice: 703-324-4891 FAX: 703-449-1888 + - Q: Explain the Board of Equalization Appeal Process? A: Members of the BOE are Fairfax County property owners or residents who have been appointed by the Fairfax County Board of Supervisors. The statutes of the Commonwealth of Virginia define the responsibilities, duties and limits of power of the BOE. The BOE is an independent body and is NOT part of the Fairfax County Department of Tax Administration (DTA). The BOE does not make assessments nor do they set the tax rate. The assessment is presumed to be correct. The burden is on the taxpayer to show that the property on appeal is valued at more than its fair market value, that the assessment is not uniform in its application, that it is otherwise not equalized, or that there are mistakes of fact, including computation. To receive relief from the BOE, the taxpayer must produce substantial evidence that the assessment is erroneous and was not arrived at in accordance with generally accepted appraisal practice. All assessments are effective as of January 1 of each tax year and the assessments are made based on information available to DTA prior to that date. If it is proven that the assessment is in error, the BOE will determine whatever correction must be made and will order DTA to make the appropriate change. It is the power and responsibility of the BOE to raise, lower or affirm any real estate property assessment in order to ensure the equitable distribution of the tax burden among all of the citizens of Fairfax County.

+ - ASSESSMENT

+ - Q: Why must real estate be assessed at Fair Market Value? A: Article X, Section 2 of the Virginia Constitution requires that real estate be assessed at fair market value ("All assessments of real estate and tangible personal property shall be at their fair market value "). + - Q: Is there a law that prevents assessments from changing more than a certain amount? A: The Constitution of Virginia requires real estate assessments to represent fair market value. There is no provision to limit the amount of change from year to year. + - Q: Why have I received a notice of assessment change? A: Section 58.1-3330 of the Code of Virginia requires that property owners be notified any time there is a change in the assessed value of their real estate. The January 1 real estate assessment represents the estimated fair market value of your property. This notice is not a tax bill. The assessed value provides the basis for your real estate taxes that are due on July 28 and December 5. + - Q: What can I do if I need more information, or if I disagree with my assessment? A: You can review real estate information from the Department of Tax Administration (DTA) online at www.fairfaxcounty.gov/dta. You can use the online information to a) Determine if your property is described correctly on DTA records. Please note, commercial properties cannot be fully described on the Web site; you may need to call DTA for more details. b) Check the comparability of assessments in your general area for properties that have physical features similar to your own home. c) View a list of sales in your assessment neighborhood and consider if your property could be sold for at least its assessed value. Any administrative appeals are requested to be filed with DTA by April 18 in order to allow time for review prior to the filing deadline for the Board of Equalization (BOE). Appeal forms are available at www.fairfaxcounty.gov/dta/forms.htm, or call DTA at 703-222-8234, TTY 703-222-7594, to speak with an appraiser. You may also appeal to the BOE, not later than June 1. Property owners are encouraged to file an appeal with DTA prior to filing with the BOE. Contact the BOE at 703-324-4891, TTY 703-222-7594 or at Suite 331, 12000 Government Center Parkway, Fairfax, Virginia 22035. + - Q: Explain the differences between sales price, appraisals, and assessments. A: Sale price is the actual price a buyer pays for a particular property. An appraisal is a detailed single property valuation, and may be obtained any time throughout the year. Appraisals can have a variety of purposes (mortgage loan, sale, home equity loan, estate valuations, etc.). An assessment is a mass appraisal of property as of January 1 each year for tax purposes. Assessments are based on large numbers of sales that are analyzed to determine values for large groups of similar properties. + - Q: What is a Market value sale and where is this information available? A: Market Value sales are those that have been determined by DTA appraisers to be representative of fair market value (i.e.; a willing seller and buyer, neither party related to the other, neither party under duress to sell or buy, adequate exposure of the property to the market, and financing terms typical for the current market) and will have a "Yes" in the Market Value Sale column. Non-market sales are those that have been determined to be not representative of typical market value. There will be a "No" in the Market Value Sale column for these sales. Clicking "No" will display the parcel's Sales tab which provides an explanation as to why staff believes the sale is not representative of the typical market value. Examples of non-market sales are a bank foreclosure or a sale to a related party. For multi-parcel sales from January 1, 2004 forward the total sales price will be shown on each of the parcels. There will also be a note indicating that the parcels are part of a multiparcel sale. Multiparcel sales prior to 2004 will show as a zero price on the website, with a note on the detail record indicating a multiple parcel sale. Please contact us at dtared@fairfaxcounty.gov for the sales price for these older multiparcel sales. + - Q: How can I receive more information or speak to someone about my assessment? A: We will be pleased to provide answers to any questions you may have about your real estate assessment. In addition to the information on this site, you may contact us by the following methods: Telephone: Call the Central Information Team (CIT) Monday through Friday from 8:00 a.m. to 4:30 p.m. at (703) 222-8234 [TTY: (703) 222-7594]. You may request to speak with an appraiser. E-mail: Specific questions or requests for more information may be addressed through http://icare.fairfaxcounty.gov/ContactUs. Please include a telephone number where you can be reached during the day. Automated Information System: Call (703) 222-6740 Monday through Saturday from 7:00 a.m. to 7:00 p.m. to hear recorded property descriptions, assessed values, and sales prices. You may also use this number to receive a faxed report for up to five properties per call. Facsimile: Specific questions or requests for more information may be faxed to (703) 324-4935. Please include a telephone number where you can be reached during the day. Regular Mail: Specific questions or requests for more information may be addressed to Fairfax County Department of Tax Administration, Suite 357, 12000 Government Center Parkway, Fairfax, Virginia 22035. Please include a telephone number where you can be reached during the day. + - Q: How can a property be assessed for more than its purchase price? A: Real Estate may be assessed for more than the sales price because the assessment reflects fair market value. Fair market value is not necessarily the price paid for a piece of real estate, but rather, what it is worth on the real estate market. Values also change, and the property value may have gone up since the purchase. This is especially true if a piece of real estate was purchased several years ago, or if a purchaser happened to get a good buy because of a distress sale condition. Assessed value should represent fair market value, which may or may not be the same as sales price. + - Q: I have received a Notice of Assessment Change for property I recently sold. What should I do with the Notice? A: Per the instructions on the Notice of Assessment Change, please forward the Notice of Assessment Change to the new owner. Our records will be updated based on the recorded deed with the new owner's name. + - Q: Why is the change in my assessment different than the percentage published in the local newspapers for properties in my area? A: Newspapers sometimes publish a summary of the average sale price in an area that compares one time period to another. While this may give a general indication of a percentage change in sales prices, it should not be compared to any percentage change in your assessment, for the following reasons: The time period shown may not match that of the January 1st effective date of assessment. Areas covered are typically a zip code or other large area and do not reflect different changes within individual neighborhoods. In addition, property types may have been combined and do not take into account differing percentage changes between single family, townhouse, and condominium types of residential dwellings. A mean or median percentage change can be overly influenced by the types of properties sold during the specified time period. For example, percentage changes can be misleading if more lower priced homes sold during the beginning of the time period versus more higher priced homes at the end. + - Q: Why have I received a supplemental tax bill for my property? A: This supplemental assessment was based on the completion date as determined by the Department of Public Works and Environmental Service's final inspection. In accordance with Title 58.1-3292 of the Va. Code Ann., any construction that becomes substantially complete or fit for use after January 1 of the calendar year is subject to a supplemental assessment for the portion of the year it is complete and fit for use. The assessment is based on our inspection and determination of the added value of the improvements to the total value. The Department of Tax Administration¿s (DTA's) policy of billing the current owner for the supplemental assessment on new construction is based on the Code of Virginia Section 58.1-3340 which states that unpaid real estate taxes become a lien against the real estate. Settlement attorneys have the responsibility of dividing the real estate taxes between two parties at the settlement of a contract to purchase the real estate, in accordance with whatever agreement has been made between the parties. The settlement attorney should have collected the tax from owed the seller, at the time of settlement. You should contact the settlement attorney regarding this issue. + - Q: Explain the Notice of Reassessment Process A: As part of the Fairfax County annual assessment program, the Department of Tax Administration, Real Estate Division (DTARED) reviews the assessed values of all real property each year. In accordance with the Virginia Constitution, real estate is assessed as of January 1 in a uniform manner and assessments are at fair market value. The Virginia Code and the Fairfax County Code provide the legal basis from which to administer and execute the provisions of the Constitution. Notice of Reassessment Section 58.1-3330 of the Code of Virginia requires that property owners be notified any time there is a change in the assessed value of their real estate. DTA mails assessment notices to all property owners in late February or early March. Requesting an Assessment Review Property owners dissatisfied with their real estate assessment may request formal reconsideration through an appeal to DTARED, to the Fairfax County Board of Equalization of Real Estate Assessments (BOE), or by applying to the Fairfax County Circuit Court. Although this is the preferred order, owners may file an appeal at any level. DTARED and BOE appeal forms are available through the DTARED Internet site at http://www.fairfaxcounty.gov/dta/re_home.htm or by contacting our office. We request that DTARED appeals be filed by April 4. The deadline for appeals to the BOE is June 1. + - Q: Explain the Commercial Assessment Process A: As part of the Fairfax County annual assessment program, the Department of Tax Administration (DTA) reviews the assessed values for all real property each year. In accordance with the Virginia Constitution, all real estate is assessed in a uniform manner and all assessments are at fair market value. The Virginia Code and the Fairfax County Code provide the legal basis from which to administer and to execute the provisions of the Constitution. The Constitution and Code of Virginia provide that properties shall be assessed at 100 percent of their fair market value. It is the responsibility of DTA to annually determine from the available market sales data those properties whose assessments are not at market value and should be changed. This change may result in either an increase or a decrease in value to achieve a fair distribution of the real property tax burden. Simply stated, while all properties are reviewed each year, not all property assessments are changed each year. For most commercial properties, fair market value is best determined by capitalizing the property's income into an estimate of value. This approach is commonly referred to as the income approach. The approach considers the ability of the property to earn income through rents, taking into account the operating expenses and allowing for vacancy and collection losses. The resulting net operating income is then capitalized into value with an appropriate rate to achieve a fair market value estimate. This value is then compared to the available market sales to determine if the property's assessment should change. Other approaches to value such as the cost approach and the direct sales approach are also used in the assessment process each year. The professional appraisal staff within DTA researches and analyzes the available sales information each year to determine the approach to value which will yield the best assessed values as of January 1, the effective date of the assessment. + - Q: Explain the Residential Reassessment Process A: The mass appraisal process for the residential assessment review involves valuing all real estate within Fairfax County as of the January 1 effective date of assessment, using standard methodology and allowing for statistical testing. DTARED's standard operating procedures follow industry-wide assessment appraisal procedures to achieve the goals of uniform assessments that are representative of market value. This assessment appraisal methodology is available through industry appraisal texts and other related materials. For valuation purposes, the county has been divided into market areas that are bounded by generally recognized demarcations such as major roads, zoning, value range, etc. Further refinements within the market area are assessment neighborhoods. These are groupings of like properties where sales tend to be generally representative of all of the properties comprising the neighborhood. In most cases for residential properties, fair market value is best determined from comparable sales data. This process involves analyzing recently sold properties and adjusting the sales for differences between properties to estimate the values of the unsold properties. DTARED uses mass appraisal techniques and computer assistance to accomplish this annual task. In addition to market, other approaches to value such as the replacement cost approach and the income approach (generally used for commercial only) may be used. DTARED appraisal staff researches and analyzes the available sales information each year to determine the approach to value which will yield the best assessed values as of January 1, the effective date of the assessment, taking into consideration the requirements that assessments be uniform and representative of market value. + - Q: Why has my land value gone up and the building value gone down? Are the numbers reversed? Is this a mistake? What does this mean for my tax payments? A: There is no mistake and the values are not reversed. In allocating the total assessed value this year, a greater share is generally being attributed to the land, and a smaller share to the house itself. There is no tax burden impact to the residential homeowner due to the reallocation of assessed value between land and improvements. When setting the 2008 assessments by neighborhood, appraisers reviewed improved property sales to determine the total assessed value. Thus, the bottom-line assessment is very well benchmarked against market sales. Based on professional assessing statistics, our assessment-to-sale ratio of approximately 93.4% shows our 2008 assessments to be conservative and accurate values. Another statistical measure, our coefficient of dispersion, shows our assessments are highly uniform among comparable properties. After determining the total value, DTA appraisers then considered land sales to determine how much of the bottom-line value should be allocated to land, and how much should be allocated to the building. The land value was allocated first, and the remaining value was allocated to the building. The amount allocated to the house is also benchmarked against a cost model that looks at construction costs less depreciation. Real estate taxes are paid based on the total assessment. Our overall residential equalization change for 2008 is -3.38% and this number would not have changed regardless of any shift in value between land and improvements. Approximately 71% of residential properties had assessment decreases this year. This number would not have changed had we made no shifts in value allocation between land and improvements. Had appraisers left land assessment allocations alone, for example, we simply would have taken less of a reduction out of the house assessment. The bottom-line assessment would have remained the same and the citizens' tax bill would also remain the same. This process is no different than what occurs each year; it's simply that we made more countywide allocation changes this year because DTA appraisers have been studying land/building assessment splits. For the 2008 reassessment DTA appraisers reviewed land values throughout the county based on available land sales. We undertook this land value study because we had gotten an accumulation of sales over several years that showed we generally were allocating too much value to the house, and not enough to the land. Again, subject to appeal, the bottom-line assessment has always been correct and is not affected by the reallocation between the parts. Dramatic shifts in the past may have been more limited to areas where tear downs and renovations were taking place. This year we equalized land values on a broader scale, but the process was the same. Again, this has no impact on the total assessment. For the majority of residential property owners, the allocation between land and improvements makes no difference in their tax bill since the tax is calculated from the total property value. Keep in mind that the house assessment does not equal the cost to replace a house. For assessment purposes, the improvement value reflects years of normal depreciation. For insurance purposes, your insurance company would generally use their own estimate of what it would cost to rebuild your home today. For an example of how this reallocation is applied please see http://www.fairfaxcounty.gov/dta + - Q: Explain the Residential Sales Verification Process A: All sales are reviewed by staff appraisers prior to being considered as evidence of fair market value (the price a willing buyer will pay a willing seller on the open market). County appraisers utilize recorded deeds; contact with buyers, sellers, and/or real estate agents; the Realtor Multiple Listing System; building permit records; field inspections; and/or a comparison with other similar property sales to determine if sales are true arms-length transactions that are representative of market value. + - Q: Explain the Residential New Construction Process A: DTARED receives copies of all building permits approved by the Fairfax County Department of Public Works and Environmental Services (DPWES). DTARED staff continually follows up on permits throughout the year, adding the assessed value that the permit work contributes to a property once the work is substantially complete, or assigning a partial value according to the stage of completion as of the January 1 effective date of assessment. + - Q: Explain the Residential Land and Improvement Valuation Process A: Land Valuation After the sale verification process, recent market value land sales are analyzed to determine representative land values for all land types throughout Fairfax County. These values are then uniformly applied by neighborhood according to each parcel¿s particular characteristics (location, size, zoning, shape, etc.). Section 58.1-3330 of the Code of Virginia requires assessors to separately identify land, building, and total values. In many cases, land sales are few or non-existent in built out neighborhoods. In these cases, land sales in other neighborhoods are analyzed to determine typical land sale price to total sale price ratios. These ratios are then applied to similar built out neighborhoods to set the land portion of the assessment. Improvement Valuation Staff appraisers generally select from the professionally accepted valuation choices of market or cost when valuing residential property. For the market approach to value, staff appraisers examine recent sales that occur within Fairfax County assessment neighborhoods. These sales are studied to determine if they represent fair market value and to confirm the physical features of the property being sold. After adjusting for differences between properties, these sales are used as a guide to determine the proper assessment for all other properties in the neighborhood. When using the cost approach, the land assessment is added to the depreciated replacement cost to obtain a total cost value for each property within a neighborhood. These cost values are then compared to recent fair market value improved sales in the neighborhood and adjusted, if required, to best reflect the sale prices. Cost, or adjusted cost if required, is then applied to the remainder of properties within the neighborhood to yield uniform assessments that reflect market value. + - Q: Will DTA be reviewing the land and building allocation? A: The Department of Tax Administration (DTA) made significant shifts in the allocation of assessed value between land and buildings this year. More value was reflected on the land and less was reflected on the house. This did not effect the bottom-line assessment. The total assessment is determined first; after the total is determined, the assessment is then subsequently allocated between land and building. Changing the allocation will not change the total assessment. Nonetheless, based on feedback from the public and the Board of Supervisors, DTA is taking a second look at this issue and will revisit the current land/building allocation. The shift between the parts this year may have been too much, too quickly. Revised notices, as may be required, will be sent to property owners. Again, this is not expected to change the total assessment, but should in most cases address concerns about this year's shift. This review is centered on improved, residential property. Property owners DO NOT need to file an appeal to challenge their land/building allocation. DTA will automatically conduct this review and will notify property owners directly of subsequent changes. On the other hand, if you believe the total property assessment is not in-line with market data, you will still need to file an administrative appeal application with DTA. Given the confusion in this year's assessment notice, DTA is extending the appeal deadline by two weeks, to April 18th. Still, the sooner you file an administrative appeal concerning the total value, if necessary, the greater the likelihood that staff can review and respond prior to the Board of Equalization application deadline of June 2, 2008. If you have any questions, please call 703-222-8234 or contact the Real Estate Division at http://icare.fairfaxcounty.gov/ContactUs/

+ - GENERAL

+ - Q: I notice that my neighbor's real estate record doesn't show his name. It has "Name Withheld by Request." How may I change my record to reflect the same information? A: You should provide us with your name, property address, legal description of the property in question and a contact number. Your name will be withheld from the Fairfax County Real Estate Division website. However, owner names remain public information if we receive inquiries about property ownership. Note: If a taxpayer whose name has been withheld would like their name displayed again, they must send us a notarized written request. + - Q: How do I obtain a copy of my deed or Certificate of Satisfaction once I've paid off my mortgage? A: This information is available through the Fairfax County Circuit Court Land Records Division at www.fairfaxcounty.gov/courts/circuit/lr_gen_info.htm or (703) 691-7320 and press 3 and then 4. + - Q: I would like to know who held ownership of my property 6 years ago A: Ownership information is available for the past 5 years only. You may obtain this information through one of the following methods: Email http://icare.fairfaxcounty.gov/ContactUs/ Mail or visit the Department of Tax Administration, 12000 Government Center Parkway, Suite 357, Fairfax, VA 22035. Office hours are Monday thru Friday, 8:00 a.m. to 4:30 p.m. Fax 703-324-4935 or call 703-222-8324 + - Q: I jointly own real estate and my spouse/co-owner is deceased. How may I have their name removed from the Real Estate record? A: Send us a letter requesting that the name be removed. Include the property address, legal description and a copy of the death certificate. + - Q: I inherited property located in Fairfax County and I need the real estate record changed. What should I do to have the real estate record changed? A: If the property in question is jointly owned and one or both individuals are deceased, documentation must be filed with Fairfax County Circuit Court Probate Office 4110 Chain Bridge Road, room 328, Fairfax, VA 22030, phone number 703-691-7320 (press 3,6,3 to make an appointment). Send us a letter requesting that the name be removed, include copies of the death certificates, probate information filed, property address, legal description, and a contact number. + - Q: My name has changed. What should I do to have the real estate record changed? A: You should provide us the property address, legal description of the property in question, contact number and a legal document (example below). Marriage--Marriage Certificate. Divorce--Divorce Decree page filed showing you retain your maiden name. Name Change--Legal document showing name change (Court Order). Corporation--Legal document from the State Corporation Commission showing the name change. + - Q: My mailing address has changed. What should I do to have the real estate record changed? A: Please provide us with your name, property address, legal description of the property in question, new address, and a contact number. + - Q: How do I apply for a homestead exemption? A: The Commonwealth of Virginia does not currently offer a homestead exemption.

+ - INTERNET SITE

+ - Q: Tips for searching for property on the Internet site: A: Enter the first 5 letters of the street name, then click search. This will return a list of all properties with street names that begin with the 5 letters you entered. Click on the desired address to view the property information screen. + - Q: The Internet record shows incorrect data for my property. What should I do to correct this? A: The Department of Tax Administration strives to maintain accurate real estate records. Please notify us immediately should you note an error in your property record by calling (703) 222-8234, contacting us via the internet at: http://icare.fairfaxcounty.gov/ContactUs/, or writing to Fairfax County Department of Tax Administration, Suite 357, 12000 Government Center Parkway, Fairfax, Virginia 22035. + - Q: Currency of sales data on the Internet site: A: The website as it stands now is consciously formatted to show neighborhood sales used for the most recent assessment, as that is our primary function. As a result, sales become dated as time progresses toward the next January 1 reassessment. However we do continue to update sales in the database, and more recent sales information can be retrieved by entering the map number up through the double circle level. For example, enter 7511 Ashby to get the map number; then go to map query and enter 091313* (091-3 ((13))* wildcard), which will bring up all of the sales in that mapped subdivision. Then click on the column header sale date to sort by sale year. This allows paging through the most recent sales in the neighborhood. You may also view all sales on a street by accessing the street search and entering just the name of the street.

+ - REAL ESTATE TAX RELIEF

+ - Q: When is the filing deadline for real estate tax relief? A: First time applicants have until December 31 of the year that tax relief is being requested. For first time filers, late applications may also be accepted during the following tax year. Returning applicants must file between January 1 and April 1. (Some exceptions may be available if applications are filed late due to a hardship which prevented the application from being filed on time. Detailed requests for hardship waivers must be submitted in writing to the Department of Tax Administration). + - Q: What are the qualifications for real estate tax relief? A: To qualify for a Real Estate tax exemption under the Tax Relief Program, the following requirements must be met: The applicant must be a resident of Fairfax County as of December 31 of the previous year and reside in the dwelling. The applicant must be at least 65 years of age, or permanently and totally disabled. Applicants who turn 65 or become permanently and totally disabled during the year of application may also qualify for tax relief on a prorated basis. If the dwelling is jointly owned by an applicant and spouse, either the applicant or the spouse must be at least 65 years of age or older, or permanently and totally disabled. The gross income from all sources of the owners of the dwelling and any relatives of the owners who reside in the dwelling may not exceed $72,000. The following income limitations and percentage of relief apply: Gross Income Amount of Tax Relief $52,000 or less 100% $52,001 to $62,000 50% $62,001 to $72,000 25% For each relative (other than spouse) residing in the dwelling, the first $6,500 of income may be excluded. Disabled applicants may exclude the first $7,500 of income. The total combined net assets of owners of the dwelling and of the spouse of any owner who resides in the dwelling may not be greater than $340,000. (Excluding the value of the dwelling and up to one acre of land where it is situated.) When the property is jointly owned and the co-owner is deceased, a certified copy of the death certificate must be provided.

+ - TAX ABATEMENT

+ - Q: Describe the Partial Tax Exemption (Abatement) Program Benefits A: Program Benefits: Qualifying property owners receive a partial exemption of the taxes associated with the increase in structural value due to renovation, rehabilitation or replacement (i.e. final structural value compared to base structural value), provided all program requirements are met. Owner will receive an exemption over specified time period. The partial tax exemption will transfer with the property. Application for exemption must be made by September 1, 2010. No exemption will be granted on land value. All work done must conform to existing County regulations. The amount of partial tax exemption will be fixed and will not grow over time. It may be reduced in the event the value of property declines in the future. Taxes will be assessed and due at 100% during the construction phase (i.e. prior to final appraisal). There is a $250 program application fee (nonrefundable). Amenities such as swimming pools generally will not qualify for the program. For more information, refer to the application procedures (http://www.fairfaxcounty.gov/dta/tax_abat_criteria.htm) and the Partial Tax Exemption Ordinance in its entirety. The application and the other documents are available for viewing and printing from the Department of Tax Administration (DTA) website at: www.fairfaxcounty.gov/dta. The application can also be obtained by contacting the DTA office at (703) 222-8234. Completed application forms should be mailed to: Fairfax County Department of Tax Administration, 12000 Government Center Parkway, Suite 223, Fairfax, VA 22035. + - Q: Describe the Partial Tax Exemption (Abatement) Program Eligibility and Requirements A: Partial Tax Exemption Ordinance Amendment (effective September 1, 2007): Article 24, Chapter 4 of the Fairfax County Code, Partial Tax Exemption Ordinance, as amended by the Fairfax County Board of Supervisors on July 23, 2007, provides for the renovation, rehabilitation or replacement of certain multifamily, commercial or industrial property. As authorized by state law, the Board provides a partial tax exemption incentive to improve and maintain the quality of buildings in the County. The Department of Tax Administration (DTA) is the administering agency of this program. Program highlights include: Program Eligibility and Requirements: Commercial and industrial structures located within Revitalization Districts (http://www.fcrevit.org/) are eligible for the program. Contact DTA to verify that the property is located within a Revitalization District. The building age must be at least 25 years old. If the improved structure total floor area is more than 80,000 sq. ft., then the project must be mixed-use. Minimum market value increase due to improvements is 25 percent. Multifamily structures located countywide are eligible for the program. The Multifamily structure (building) must be at least 20 years old. Review Moderate Rental Apartment ratio criteria. Minimum market value increase due to improvements is 25 percent. An application for Partial Tax Exemption (http://www.fairfaxcounty.gov/dta/forms.htm) must be filed with DTA at the time a permit is filed for the improvements. Review the ordinance criteria (http://www.fairfaxcounty.gov/dta/tax_abat_criteria.htm) prior to filing the application, to determine if the planned revitalization qualifies (contact DTA for assistance). DTA will schedule an inspection for an appraisal of the existing structure once a partial tax exemption application is received. This appraisal will establish the structure's base value for the program. Any structural changes made prior to inspection will be incorporated in the structure's base value. Work must be completed by December 31st of the third year following the year in which the application for partial tax exemption is made. A detailed listing of actual costs must be submitted to DTA. DTA will make a final appraisal upon substantial completion of work on the structure. This will establish the structure's final value. The request for final appraisal must be made before November 1 for partial exemption in the following calendar year. Review ordinance criteria (http://www.fairfaxcounty.gov/dta/tax_abat_criteria.htm) for further information. Hotels are not eligible for this program, unless part of a mixed use project.

+ - TAXES

+ - Q: I need to make a payment. Where do I mail it? A: Mail checks to Fairfax County, Department of Tax Administration, Suite 223, 12000 Government Center Parkway, Fairfax, Virginia, 22035. Checks should be made payable to: County of Fairfax. US Postmark must be by the due date to avoid late charges. + - Q: When Are Real Estate Taxes Due? A: Real Estate taxes are due on July 28 and December 5 - Value as of January 1. First installment bills must be paid by July 28. Second installment bills must be paid by December 5. If you receive a real estate bill but believe your taxes are escrowed as part of your monthly mortgage payment, we encourage you to contact your mortgage company. This sometimes occurs if your mortgage company changes or if they have incorrect address information. If you still require assistance please telephone us at (703)222-8234, or e-mail us at dtarcd@fairfaxcounty.gov. + - Q: How do I arrange to have my real estate tax bill sent to my home address? A: Most mortgage companies participate in a mass billing and payment system through a tape exchange with Fairfax County. Participating mortgage companies furnish Fairfax County with a tape twice yearly listing the accounts whereby they will be paying the taxes from escrow accounts. If your mortgage holder does not commit to pay your Real Estate taxes, the tax bills will be mailed to your current mailing address. Go to http://www.fairfaxcounty.gov/dta/re to check your current mailing address in the real estate records. Real Estate tax bills are due in two installments on July 28 and December 5 of each calendar year. If you do not receive future tax bills at least two weeks before the due date you can confirm the amount due by calling the Department of Tax Administration (DTA) at 703-222-8234 or by email at dtarcd@fairfaxcounty.gov. + - Q: What is the current tax rate and how is real estate tax calculated? A: The Board of Supervisors establishes a tax rate for real estate every spring when it adopts the budget. The tax rate applies to the current calendar year. The 2007 tax rate is $0.89 per $100 of assessed value. To compute the real estate tax on a property assessed at $500,000, divide the assessed value by 100 and multiply by the tax rate: ($500,000 ÷ 100) x $0.89 = $4,450 Certain districts, designated Special Tax Districts, have an additional levy added to the base tax rate. Also, additional service charges may be applicable in certain districts. + - Q: What Are Service Charges? A: For some properties, an additional service charge is added to the basic real estate tax. Leaf Collection - $0.015 per $100 of assessed value on residential, commercial, and industrial properties within some districts. Refuse Collection - $315.00 annually within some districts. Water Service - Small District One within Springfield District - On any lot within the district, an annual assessment of $661 for thirty years commencing July 1, 1993. This annual assessment is for the purpose of providing water service to Clifton Forest, a group of homes located within the Lincoln-Lewis-Vannoy Conservation District. Small District Three within Springfield District - On any lot within the district, an annual assessment of $959 commencing January 1, 2003 and ending December 31, 2032. This annual assessment is for the purpose of providing water service to Colchester Road-Lewis Park, a group of 141 homes located within the Lincoln-Lewis-Vannoy Conservation District. + - Q: Explain Special Tax Districts A: For properties located in the districts listed below, the indicated levy is added to the base real estate tax rate of $0.89 per $100 assessed value. The base tax rate and additional special district rates are set annually by the Board of Supervisors as part of the budget process. The tax rates listed are for taxes billed in 2007 (Fiscal Year 2008). Examples of Special Tax Districts are: Pest Infestation Control - A levy of $0.001 per $100 of the valuation of real estate within Fairfax County, including property in the incorporated towns within the county, but exclusive of the Lake Barcroft Water Improvement District. Reston Community Center - This special tax district operates with a levy of $0.047 per $100 of assessed value on residential, commercial, and industrial properties located in the district. McLean Community Center - This special tax district operates on a levy of $0.028 per $100 assessed value on residential, commercial, and industrial properties located in the district. Burgundy Village Community Center - This special tax district operates on a levy of $0.02 per $100 assessed value on residential, commercial, and industrial properties located in the district. Rte. 28 Transportation Tax District - This special tax district operates on a levy of $0.20 per $100 assessed value on commercial and industrial zoned property, or property used for commercial or industrial purposes within the district. This tax levy does not apply to residential property. Phase 1 Dulles Rail Transportation Improvement District - This special tax district operates on a levy of $0.22 per $100 assessed value on commercial and industrial zoned property, or property used for commercial or industrial purposes within the district. This tax levy does not apply to residential property. For more information, visit the Fairfax County Department of Transportation website at http://www.fairfaxcounty.gov/fcdot/dullesrail.htm. Lake Barcroft Watershed Improvement District - This special tax district operates on a levy of $0.0805 per $100 assessed value on the residential property located in the district. + - Q: What is Pest Infestation Control? A: The Pest Infestation Control Special Tax District is a countywide tax levy that supports the Integrated Pest Management Program. The current tax rate is $0.001 per $100 of assessed real estate value. The Integrated Pest Management Program includes two separate programs- the Forest Pest Program managed by Land Development Services (Department of Public Works and Environmental Services) and the Disease-Carrying Insects Program managed by the Health Department. The Forest Pest Program currently focuses on preventing the spread of gypsy moth caterpillars, cankerworms, and emerald ash borers in the County. The Disease-Carrying Insects Program focuses on controlling the spread of the West Nile virus. For more information visit www.fairfaxcounty.gov/dpwes/environmental/pests.htm, or call the Department of Public Works at 703-324-5304 (TTY 711), or the Health Department at 703-246-2300 (TTY 703-591-6435)