Arlington Tax Assessment: Values, Appeals, and Relief

An Arlington tax assessment is the county’s estimate of your property’s fair market value as of January 1 each year, and it’s the number that drives your real estate tax bill. The Department of Real Estate Assessments (DREA) mails notices in mid-January, and if you disagree with the value you have until March 1 to request an informal review and until April 1 to file a formal appeal with the Board of Equalization.¹ For CY2025 the tax rate was $1.036 per $100 of assessed value; the County Board adopted $1.053 per $100 as part of the FY2026 budget.²

How Arlington Sets Your Assessed Value

DREA values every residential and commercial parcel in the county.³ Virginia law requires that annual assessments be made at 100 percent of fair market value, meaning the price a willing buyer and willing seller would agree to in a normal transaction.⁴

The county uses mass appraisal, not individual walk-throughs. Assessors analyze recent sales of comparable homes in your neighborhood, then adjust for differences in size, age, condition, and features. A finished basement or a renovated kitchen pushes the number up. Deferred maintenance, an outdated layout, or a poor lot position pulls it down. If neighborhood sale prices climbed over the prior year, your assessment will likely reflect that even if nothing about your house changed. The valuation date is January 1 of the assessment year.

What You Actually Owe

The base calculation is simple: assessed value divided by 100, then multiplied by the tax rate. At the CY2025 rate of $1.036, an $800,000 home generated about $8,288 in base real estate tax.² The Board sets a fresh rate each spring during the budget process, so check the county’s tax payments page for the current year’s figure.

Most homeowners also pay a stormwater utility fee, which replaced the old sanitary district tax. It’s a flat charge based on equivalent residential units. For 2026, the annual residential stormwater fee is $333.60 for a typical single-family home.⁵ It appears on the same bill but is calculated separately from the assessment-driven tax.

Key Dates in the Assessment and Tax Calendar

Arlington’s cycle is predictable, and missing a deadline usually means waiting a full year for another chance.

Mid-January: DREA mails assessment notices showing the new value effective January 1.³
March 1: Deadline to request an informal review with DREA.³
April 1: Deadline to file a formal appeal with the Board of Equalization.¹
May 1: Deadline for commercial owners to submit the annual Income and Expense Survey.⁶
June 15: First-half real estate tax payment due.⁷
October 5: Second-half payment due.⁷

Open the January notice the day it arrives. You have roughly six weeks until the informal review deadline, and that time goes fast when you’re pulling comparable sales, gathering photos, or lining up an appraiser.

Requesting an Informal Review

The county wants you to start with a conversation. The informal review is free and must be requested by March 1.⁸ You present your evidence, the appraiser explains how they got to the number, and often the two sides can settle without a formal hearing.

The strongest evidence is recent sales of similar homes that sold for less than your assessed value. Look for properties comparable in age, size, style, and condition, ideally within your neighborhood and sold within the last 12 to 24 months. Arlington recommends at least three comparables, though that isn’t a strict rule.⁸ If your home has real defects like foundation problems, a failing roof, or flood damage, bring photos, inspection reports, or repair estimates.

An independent appraisal from a certified professional also carries weight, especially one from an appraiser who knows the neighborhood. Residential appraisals typically run $450 to $1,400 depending on the home’s size and complexity, so this makes sense mainly when several years of potential tax savings justify the upfront cost.

Filing a Formal Appeal With the Board of Equalization

If the informal review doesn’t get you where you want, you can file with the Board of Equalization by April 1.¹ The BOE is a citizen board appointed by the Arlington Circuit Court and is independent from DREA. There is no filing fee.⁸

You can apply online or by mail. The online form needs your Real Estate Property Code (RPC), which is printed on your assessment notice and tax bill.⁸ Your application must state your opinion of the property’s value and identify at least one ground: that the property is assessed above fair market value, that the assessment isn’t uniform with similar properties, or that there’s a factual error in the record such as wrong square footage.

One point catches people off guard. Virginia law presumes the assessor’s valuation is correct. The burden is on you to prove otherwise by a preponderance of the evidence, and to show the assessment wasn’t arrived at using generally accepted appraisal practices.⁹ Disagreeing with the number isn’t enough. Bring the same kinds of evidence you’d use at the informal stage, and be ready to explain why the assessor’s comparable sales or adjustments miss the mark.

At the hearing, you present directly to the board. The format is semi-formal, you won’t need a lawyer, and nothing stops you from bringing one. The board can raise, lower, or leave your assessment alone, and it issues a written decision by mail.¹⁰

Taking the Case to Circuit Court

If the BOE’s decision doesn’t resolve things, Virginia Code § 58.1-3382 allows an appeal to the Circuit Court of Arlington County within a limited window after the board’s order.¹¹ Circuit court is a formal legal proceeding and typically involves attorney representation. Most residential owners resolve disputes earlier, but this option is there when the dollars justify the cost.

You Still Have to Pay While You Appeal

Filing an appeal does not pause your tax obligation. You owe the full amount by each due date whether or not your assessment is under review. If the BOE later reduces the value, the county refunds the overpayment.

Miss a payment and the county adds a 5 percent penalty the day after the due date, plus interest at an annual rate of 10 percent.⁷ Those charges compound quickly on a large bill. If your mortgage servicer pays through escrow, they handle it, but confirm the payment cleared on time.

Relief for Seniors, Disabled Residents, and Veterans

Arlington runs a real estate tax relief program for residents who are 65 or older or permanently and totally disabled. For 2026, the household income limit is $139,551, and net worth cannot exceed $515,200, excluding the value of your home and up to one acre of land.¹² The property must be your primary residence. Relief is tiered, so lower-income applicants receive a larger share. You reapply each year because the county rechecks income and assets annually.

Tax Deferral Option

If you’re above the exemption cutoffs but not by too much, you may qualify to defer. For 2026, deferral is available to households with income up to $139,551 and net worth between $515,200 and $695,519.¹² Under a deferral, some or all of the tax is postponed without penalty or interest until the property changes hands. The deferred amount is a lien on the property and gets repaid when you sell or when the estate settles.

Disabled Veteran Exemption

Veterans with a 100 percent service-connected, permanent disability rating from the U.S. Department of Veterans Affairs are exempt from real estate taxes on their principal residence under Virginia Code § 58.1-3219.5.¹³ The exemption covers the home and up to one acre of land, with no income or net worth test.

The surviving spouse of a qualifying veteran also receives the exemption, provided the veteran’s death occurred on or after January 1, 2011, and the spouse does not remarry. A surviving spouse can move to a different principal residence and keep the exemption.¹³

A Note for Commercial Owners

If you own commercial property, you have an additional obligation. DREA requires an annual Income and Expense Survey by May 1, collecting gross potential income, vacancy and collection losses, operating expenses, and net operating income.⁶ Miss the deadline and the assessor can estimate value from whatever information is available, which usually isn’t in your favor. For commercial appeals, income and expense data typically anchors the case because DREA uses the income approach for office buildings, retail centers, and apartment complexes.

1
Arlington County Virginia Government. Assessment Appeals
2
Arlington County Virginia Government. Real Estate Taxes and Payments
3
Arlington County Virginia Government. Department of Real Estate Assessments
4
Virginia Code Commission. Virginia Code 58.1-3201
5
Arlington County Virginia Government. Stormwater Utility Fee
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Arlington County Virginia Government. Income and Expense Survey
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Arlington County Virginia Government. Tax Payment Due Dates
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Arlington County Virginia Government. Assessment Appeals Process
9
Virginia Code Commission. Virginia Code 58.1-3379
10
Virginia Code Commission. Virginia Code 58.1-3381
11
Virginia Code Commission. Virginia Code 58.1-3382
12
Arlington County Virginia Government. Real Estate Tax Relief Program
13
Virginia Code Commission. Virginia Code 58.1-3219.5