Fairfax, Virginia
Fairfax County commercial property tax appeals
Appeals start with the Fairfax County Department of Tax Administration (DTA), Real Estate Division and go to the Fairfax County Board of Equalization of Real Estate Assessments (BOE). Here is how commercial evidence is built, filed and heard in Fairfax County.
- Assessor
- Fairfax County Department of Tax Administration (DTA), Real Estate Division
- First-level board
- Fairfax County Board of Equalization of Real Estate Assessments (BOE)
- Filing deadline
- DTA administrative appeal postmarked by April 1, or emailed by 4:30 p.m. on April 1; BOE application postmarked by midnight on June 1, or dropped off, uploaded or emailed by 4:30 p.m. EDT on June 1 (June 1, 2026), moving to the next business day when June 1 falls on a weekend or County holiday
- Commercial assessment level
- 100% of fair market value (Va. Code §58.1-3201)
- Value standard
- Fair market value (Va. Const. art. X, §2; Va. Code §58.1-3201)
- Valuation date
- January 1 of the tax year (Va. Code §58.1-3378)
- Assessment cycle
- Annual assessment of every parcel at 100% of fair market value as of January 1
- Notices mailed
- Assessment notices mailed in mid February (February 17, 2026 for Tax Year 2026)
How Fairfax County assesses commercial property
Fairfax County assesses every parcel each year at 100% of fair market value as of January 1, and the Department of Tax Administration mailed Tax Year 2026 notices on February 17, 2026. DTA reported that office values fell again for 2026 while retail, multifamily and industrial values held flat or rose slightly. For owners of Tysons, Reston and Dulles Corridor office space, the annual cycle means a new chance every spring to move the value toward what the market will pay.
There are three levels of appeal. The DTA administrative appeal, due April 1, sends a staff appraiser to inspect the property and review the value. The independent Board of Equalization of Real Estate Assessments hears formal appeals filed by June 1, and its application must carry all evidence, including the DTA income and expense surveys for the two prior calendar years and the rent rolls for income-producing property. The administrative step is encouraged but not required before the BOE or circuit court.
Virginia law makes the DTA value presumptively correct. Before the BOE and in the Fairfax County Circuit Court, the owner must show by a preponderance of the evidence that the value exceeds fair market value or is not uniform, and that DTA departed from accepted appraisal practice. The circuit court application under §58.1-3984 can be filed up to three years after the end of the tax year, which gives commercial owners time to build a full appraisal case.
Major commercial submarkets
- Tysons
- Reston and Herndon (Dulles Corridor)
- Merrifield and Fairfax Center
- Chantilly and the Route 28 corridor
- Springfield and Lorton
- Annandale and Bailey's Crossroads
Uniformity authority
Va. Const. art. X, §1 (taxes uniform upon the same class of subjects); Va. Code §58.1-3379(A) (BOE duty to equalize so the tax burden rests equally)
Appeal statute
Va. Code §§58.1-3378 and 58.1-3379 (Board of Equalization); §58.1-3984 (circuit court)
After the board
Application for Correction of Erroneous Assessment in the Fairfax County Circuit Court under Va. Code §58.1-3984, filed within three years from the last day of the tax year or one year from the date of the assessment, whichever is later; tried by the judge without a jury
Official forms ATALI ELECTRIC fills for Fairfax County
| Form | Filed with | Purpose |
|---|---|---|
| Real Estate Assessment Appeal Application (DTA administrative appeal) | DTA Real Estate Division, 12000 Government Center Parkway, Suite 357, Fairfax, VA 22035, or by email | Starts the Level 1 review by a DTA appraiser, who inspects and may re-measure the property before affirming, raising or lowering the value |
| Board of Equalization (BOE) Application Form | Fairfax County BOE, Suite 331, by mail, drop-off, upload or email | Requests a formal hearing before the independent BOE; must include a written statement of the error DTA made and all supporting evidence |
| BOE Multi-Parcel Spreadsheet | Fairfax County BOE with the application | Lists several parcels of one commercial owner on a single BOE filing |
| Commercial Income and Expense Survey (Office-Retail-Other, Apartment, Mini-Warehouse and other versions) | DTA Real Estate Division | Annual confidential operating data under Va. Code §58.1-3294; the 2024 and 2025 surveys plus rent rolls must accompany a Tax Year 2026 BOE application |
Filing system: Commercial appeals by mail or email: DTA at DTAREDAppeals@fairfaxcounty.gov (online application is residential only); BOE at BoardOfEqualization@fairfaxcounty.gov or 12000 Government Center Parkway, Suite 331
Hearings and evidence
Formal hearings before panels of the BOE, an independent body appointed by the Board of Supervisors, held at the Government Center (evening sessions at 7:00 p.m. on Mondays and Thursdays plus daytime sessions); applicants get about one week's notice of the hearing date, give oral testimony on their written application, DTA responds, and the members vote to raise, lower or affirm
- 01All written evidence must be filed with the BOE application by the June 1 deadline; at the hearing the BOE takes no new documents except maps and photographs.
- 02For income-producing property, DTA's income and expense surveys for the two prior calendar years and any rent rolls must be included, or the application may be denied.
- 03The assessor's value is presumed correct; the taxpayer must show by a preponderance of the evidence that the property is valued above fair market value or is not uniform, and that DTA did not follow generally accepted appraisal practice (Va. Code §58.1-3379(B)). Mistakes of fact, including computation errors, count as a departure from accepted practice.
- 04Only income and expense data and market sales through December 31 before the assessment date may be considered, and studies published after that December 31 are excluded (§58.1-3379(C)).
- 05An owner who fails to file a required income and expense statement cannot use that income data in a circuit court case under §58.1-3984, though it may still be submitted to the BOE by its filing deadline (§58.1-3294).
Income evidence
Fairfax values most office, retail, apartment, hotel and industrial property with the income approach, using the confidential income and expense surveys DTA collects each year under Va. Code §58.1-3294. The appeal case starts with those surveys: confirm DTA has them, then compare DTA's market rent, vacancy, expense and capitalization assumptions with the property's actual performance through December 31 of the prior year. The owner can review DTA's property appraisal cards, including the cap rate used for commercial property. Office cases deserve the most attention: DTA reported office values down again for Tax Year 2026, but a Tysons or Reston building with above-market vacancy, short remaining lease terms or heavy re-tenanting costs still needs a lease-level analysis to show what a buyer would pay. Keep every figure dated on or before December 31, since §58.1-3379(C) bars later studies.
Practitioner notes
- File the annual income and expense survey on time; skipping it forfeits the use of that data in circuit court and weakens the BOE case.
- DTA's administrative appeal is encouraged but not required; an owner who missed April 1 can still go straight to the BOE by June 1 or to circuit court.
- If DTA asks the BOE to raise the value of a commercial, multifamily or industrial property, it must give 14 days' notice and generally back the increase with an independent certified general appraisal (§58.1-3379(D)).
- Tysons and Reston office towers near Metro Silver Line stations often trade on land value for redevelopment; test whether the income value or the land residual controls before arguing the building's cash flow.
Fairfax County appeal questions
Last verified October 2026 against the assessor, board and statute.
Do I have to appeal to DTA before the Board of Equalization?
No. Fairfax encourages the administrative appeal but does not require it before a BOE or circuit court appeal.
What must a commercial BOE application include?
The completed application, a written statement of the error DTA made, the DTA income and expense surveys for the two prior calendar years, any rent rolls, all supporting evidence and, for agents, a letter of authorization signed before the application date.
Can the BOE raise my assessment?
Yes. The BOE can raise, lower or affirm. If DTA asks for an increase on commercial, multifamily or industrial property, it must give 14 days' notice and generally support the request with an independent certified general appraisal.
How long do I have to go to circuit court?
Under §58.1-3984, three years from the last day of the tax year or one year from the date of the assessment, whichever is later.
Nearby jurisdictions
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