Assessment Process and Overview

York County employs a professional full-time appraisal staff to perform a biennial reassessment for all residential, commercial and exempt real property, located within County boundaries.  Assessments established for 2026 will have an effective date of January 1, 2026 and remain in effect through December 31, 2027.

Property owners will receive their proposed notice in early January and will have the opportunity to talk with the appraiser who performed the appraisal as well as review the home’s characteristics and discuss relevant market data that directly influenced the proposed assessment.  Any error discovered involving acreage or the home’s square footage can be easily corrected during the informal process and a revised assessment mailed to the owner reflecting the corrected value.

Homeowners wishing to challenge the proposed assessment can appeal, to a court appointed Board of Equalization, by completing and filing the online application located on the Assessor’s website by February 27, 2026. .

Virginia Code 58.1-3201 requires assessments to represent 100% of fair market value and be equitable and uniform among property classes.  Fair market value is established by using arms-length sales that occurred in the two preceding calendar years.  Each sale is reviewed by an appraiser ensuring it represents an arms-length sale.  As part of the verification process appraisers review deeds and communicate with attorneys, buyers and sellers who were party to the transaction.