Reassessment/Assessment Cycles

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 5 of the Code of Virginia, titled “Reassessment/Assessment Cycles.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 14 laws.

It’s comprised of the following 14 sections.

§ 58.1-3250	General reassessment in cities
§ 58.1-3251	Annual assessment and reassessment in cities having not more than 30,000 population
§ 58.1-3252	In counties
§ 58.1-3253	Biennial general reassessments; annual or biennial assessment
§ 58.1-3254	Reassessment by direction of governing body
§ 58.1-3255	General reassessment every four years not required in certain counties
§ 58.1-3256	Reassessment in towns; appeals of assessments
§ 58.1-3257	Completion of work; extensions
§ 58.1-3258	Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers
§ 58.1-3258.1	Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments
§ 58.1-3258.2	Grounds for denial or revocation of certification
§ 58.1-3259	Failure of county or city to comply with law on general reassessment of real estate
§ 58.1-3260	Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc
§ 58.1-3261	Annual assessment of real estate in certain other cities and counties