Appeal guide · Virginia
How to appeal a commercial assessment in Fairfax County
7 steps from the notice to the Fairfax County Board of Equalization of Real Estate Assessments (BOE) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
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
Where to file
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
Statute
Va. Code §§58.1-3378 and 58.1-3379 (Board of Equalization); §58.1-3984 (circuit court)
The process, in order
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
Forms you will need
- +Real Estate Assessment Appeal Application (DTA administrative appeal)
- +Board of Equalization (BOE) Application Form
- +BOE Multi-Parcel Spreadsheet
- +Commercial Income and Expense Survey (Office-Retail-Other, Apartment, Mini-Warehouse and other versions)
- 1
By the DTA due date each spring (April 1, 2026 for the 2026 survey)
File the income and expense survey
Return the property-type survey with certified income and expenses. DTA keeps it confidential under §58.1-3 and uses it to set the next assessment.
- 2
Mid February
Review the assessment notice
Compare the new value with last year's and with the property's actual net operating income capitalized at a supportable rate. Ask DTA for the appraisal card and cap rate it used.
- 3
February and March
Meet a DTA appraiser
Book an appointment or call 703-222-8234. Many commercial disagreements narrow once DTA sees the current rent roll and lease expirations.
- 4
Postmarked or emailed by 4:30 p.m. on April 1
File the DTA administrative appeal
Send the appeal application by mail to Suite 357 or by email to DTAREDAppeals. Agents need a signed, notarized letter of authorization on file before DTA shares confidential data.
- 5
By June 1 (postmark by midnight, or email by 4:30 p.m. EDT)
File with the Board of Equalization
Submit the BOE application, a written statement of DTA's error, the two prior years of income and expense surveys, rent rolls and the full valuation analysis. Nothing new is accepted at the hearing except maps and photographs.
- 6
Notice about one week ahead; hearings run through the year
Present at the BOE hearing
Give a short oral summary of the income approach and the uniformity comparison. DTA may review the case beforehand and offer a revised value, which requires a withdrawal if accepted.
- 7
Within three years after December 31 of the tax year, or one year from the assessment, whichever is later
Apply to the circuit court if needed
File an Application for Correction of Erroneous Assessment in Fairfax County Circuit Court. Discovery of confidential tax data runs under the protective order §58.1-3984 prescribes.
Mistakes that lose Fairfax County appeals
- Skipping the annual income and expense survey and then relying on that data in circuit court, which §58.1-3294 bars.
- Holding back evidence for the BOE hearing: documents not filed with the application by June 1 are excluded.
- Citing broker reports or sales from after December 31 of the prior year, which §58.1-3379(C) excludes.
- Arguing that the increase is too large in one year; DTA states that the rate of change is not a legal basis for appeal.
- Filing with the City of Fairfax instead of the County; the City is a separate assessing jurisdiction with its own deadlines.
Evidence rules
- 1.All 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.
- 2.For 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.
- 3.The 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.
- 4.Only 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)).
- 5.An 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).
Frequently asked
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.
File a stronger Fairfax County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.