Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Virginia, property tax is primarily administered at the local level by cities, counties, and towns. The tax is based on the assessed value of real property, which includes land and the structures attached to it. Local assessors are responsible for determining the value of properties within their jurisdiction, and this value is used to calculate the amount of tax owed by the property owner. Property owners in Virginia have the right to dispute the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the local assessor's office or the Board of Equalization. The appeal process may involve a review of the property's assessment and, if necessary, a hearing where the property owner can present evidence to support their claim for a reassessment. The revenue from property taxes is used to fund various local services such as public schools, law enforcement, fire protection, and infrastructure maintenance.