Office of the Real Estate Assessor
Uniform Standards of Professional Appraisal Practice
In order to comply with the Uniform Standards of Professional Appraisal Practice (USPAP), appraisals not specifically intended for the purpose of appealing assessment values cannot be accepted by the Assessor's staff or the Board of Review. Appraisals submitted for assessment appeal must now include the following:
- The "Purpose of the Assignment" must be stated as "developing market value for the appeal of ad valorem taxation value."
- The "Intended User" must state "The City of Norfolk Real Estate Assessor."
What to Expect at Your Formal Board of Review Hearing
- Appointments with the Board of Review are scheduled 15 to 20 minutes apart.
- Appellants are given five minutes to present evidence showing that the proposed assessment does not represent fair market value or is not assessed uniformly and equitably with comparable properties.
- Such evidence should include information such as photos, surveys, repair estimates and any other documents that support the reason for the appeal.
- At the conclusion of the appellant's presentation, the Board will ask to hear evidence from the Assessor's staff in support of the proposed assessment. Copies of any documents presented to the Board will be available to the appellant upon request.
- The Board will then ask questions of both the appellant and Assessor's staff in order to clarify any issues.
- In most cases, the Board will then deliberate and provide a ruling immediately. For some cases; however, the Board may postpone its decision until a later date. They may ask for additional documents from either side, it may be necessary for them to conduct a field visit or they may wait until all appeals on similar properties have been heard.
- Once the Board has concluded all scheduled appeal hearings and made their final rulings, decision letters will be mailed to the appellants on forms approved by the State Department of Taxation.
Examples of Sales That May be Disqualified
- Auction Sale
- Cemetery Lots
- Deeds of Exchange
- Deed of Gift
- Deed of Trust
- Forced Sale - foreclosure, divorce, bankruptcy, or special commissioner
- Partial Conveyance - part of the property is conveyed creating a new parcel.
- Same Surname - (Jones to Jones; or father to daughter, Cox to Mary Cox Smith)
- Sale between friends or family members
- Sale after foreclosure
- Sale between government or private tax exempt entity
- Sale of undivided interest. (May include business interest)
- Sale between co-tenants
- Short Sale