For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

EQUALIZATION OF ASSESSMENTS (EFFECTIVE JULY 1, 2026)

Richmond, Va., City Code ch. 26, art. III, div. 8
in effect

Richmond, Va., City Code § 26-230 Application to Assessor for administrative reviews (effective July 1, 2026).

Sec. 26-230. - Application to Assessor for administrative reviews (effective July 1, 2026). (a) In order to equalize assessments of real estate, the Assessor shall hold administrative reviews as often as may be necessary in each year in which an assessment is completed for the purpose of receiving such evidence as may be presented by any taxpayer with respect to the inequality of the assessment made of the real estate owned by such taxpayer for that year. Any taxpayer aggrieved by such assessment of the taxpayer's property may apply to the Assessor for the equalization thereof on forms provided by the Assessor for the purpose. (b) This section is effective on July 1, 2026. (Code 1993, § 27-34; Code 2004, § 98-49; Code 2015, § 26-230; Code 2020, § 26-230; Ord. No. 2010-92-105, § 3, 5-24-2010; Ord. No. 2024-130, §§ 4(26-230), 5, 5-28-2024)

Richmond, Va., City Code § 26-231 Notice of administrative reviews (effective July 1, 2026).

Sec. 26-231. - Notice of administrative reviews (effective July 1, 2026). (a) A taxpayer may request an administrative review pursuant to Section 26-230 by applying to the City Assessor no later than 30 days after the reassessment notice sent pursuant to Section 58.1-3330 of the Code of Virginia, as amended, is sent to the taxpayer. The City Assessor shall give notice of the deadline in such reassessment notice. A taxpayer who fails to request an administrative review by the deadline shall not receive one. (b) This section is effective on July 1, 2026. (Code 1993, § 27-35; Code 2004, § 98-50; Code 2015, § 26-231; Code 2020, § 26-231; Ord. No. 2010-92-105, § 3, 5-24-2010; Ord. No. 2024-130, §§ 4(26-231), 5, 5-28-2024)

Richmond, Va., City Code § 26-232 Action after administrative review; rule of evidence (effective July 1, 2026).

Sec. 26-232. - Action after administrative review; rule of evidence (effective July 1, 2026). (a) After reviewing the evidence referred to in Section 26-230, the Assessor may take such action as deemed necessary regarding assessments and shall record the action taken in the land book; provided, however, that there shall be a clear presumption in favor of each assessment, and the burden of proof shall be upon the taxpayer to show that such assessment is in excess of the fair market value of the real estate. (b) This section is effective on July 1, 2026. (Code 1993, § 27-36; Code 2004, § 98-51; Code 2015, § 26-232; Code 2020, § 26-232; Ord. No. 2024-130, §§ 4(26-232), 5, 5-28-2024)

Richmond, Va., City Code § 26-233 Delegation of administrative review to assistant; summary of evidence (effective July 1, 2026).

Sec. 26-233. - Delegation of administrative review to assistant; summary of evidence (effective July 1, 2026). (a) The Assessor may authorize persons employed in the Assessor's Office who are competent to do so to hold any administrative review referred to in this division, provided the evidence presented or a summary thereof is transmitted to the Assessor for action with respect thereto. (b) This section is effective on July 1, 2026. (Code 1993, § 27-37; Code 2004, § 98-52; Code 2015, § 26-233; Code 2020, § 26-233; Ord. No. 2024-130, §§ 4(26-233), 5, 5-28-2024)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIIIASPRTA_DIV8EQASEFJU12026Fetched: 11/8/2026

Starting a business in Virginia? Virginia LLC guide: costs and requirements