Pulaski County Assessor
The County Assessor is tasked with the discovery, listing, classification, and the fair and equitable assessment of all real property in Pulaski County under the direction of the Commissioner of Revenue and the authority of the Constitution of Virginia, the Code of Virginia, and Pulaski County Ordinances. Assessments are conducted in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). The County Assessor is also responsible for reviewing and interpreting recorded survey information in order to update existing tax parcel maps and to incorporate these changes into the tax assessment and the Pulaski County Geographic Information System (GIS).
The Assessor's Office is located within the Commissioner of Revenue's Office on the second floor of the original stone courthouse in downtown Pulaski, Virginia. We can be reached by phone at (540) 980-7753 or email at firstname.lastname@example.org. Office hours are Monday – Friday 8:30 am to 5:00 pm, excluding Holidays.
If you have questions about a recently issued Notice of Real Estate Assessment Change, the assessor can generally be reached following field work after 3:00 pm weekdays either by phone or email.
Real Estate Tax Parcel Information Available Online
To better aid property owners, local real estate professionals, and the public, tax parcel information can be viewed online by accessing the county Geographic Information System (GIS) Parcel Viewer at https://www.pulaskicounty.org/parcels
The online database may be searched by owner name, address, parcel identification number, or account number and is available 24/7/365. Survey map changes are updated weekly while Property Record Card information is updated once per month.
NOTE: Property records and maps are for informational purposes only and should not be used as a legal determination of official records. No guarantee is made as to their accuracy and they should not be relied upon other than for general information. Please consult recorded survey plats and deed records for official information.
Our office conducts field work throughout the year to appraise new construction, evaluate property transfers, and discover and update property record information to derive accurate and fair assessments. For safety while conducting field work, the assessor wears fluorescent and reflective clothing along with a county-issued name badge for identification; a county vehicle referencing “County Assessor” and high-visibility LED lighting are also utilized.
2021 Reassessment in Pulaski County is Now Complete
On March 22nd, 2021, the Board of Supervisors set the 2021 real estate tax rate at $0.74 per $100 of assessed value. Questions or concerns related to the tax rate should be made to your elected BOS member; their information can be found on the County website: County website.
Appeals with the reassessment team (Wampler-Eanes Appraisal Group) were completed December 9th, 2020. Hearings with the Board of Equalization concluded March 25th, 2021 and November 10th, 2021.
If you failed to appeal with either the reassessment team or the BOE, a final recourse exists by petitioning the Pulaski County Circuit Court (VA Code § 58.1-3370). For more information, please contact the County Assessor with the Commissioner of Revenue’s Office by phone at (540) 980-7753 or email at email@example.com The County Assessor, under the authority of VA Code § 58.1-3981, can make changes to the land records when factual errors exist. Your Property Record Card should be examined and any such errors promptly communicated to the Assessor. This may or may not result in an assessment change.
If the property owner believes changes by reassessment, the BOE, and/or the County Assessor are insufficient, their final appeal will need to be made with the Circuit Court (VA Code § 58.1-3984). They can be reached at (540) 980-7825 for more information on the legal requirements.
Forms and Applications
- Pulaski County Real Estate Appeal (Residential)
- Pulaski County Real Estate Appeal (General Commercial/Industrial)
- Pulaski County Real Estate Appeal (Apartments/Hotels)
- Request For Historical Real Estate Assessment Values
- Application for Deferred Land Use Taxation
- Leased Property Certification for Deferred Land Use Taxation
- Application for Tax Exemption - Qualified Disabled Vetern
- Application for Tax Exemption - Qualified Disabled Vetern Surviving Spouse
- Application for Tax Exemption - Line of Duty Death/Surviving Spouse
- Application Tax Exemption for Surviving Spouse of Persons Killed in the Line of Duty
- Application for Partial Tax Exemption – Solar Energy Equipment
Resources & Additional Information
- Virginia Department of Taxation Sales Ratio Study
- Understanding Real Estate Assessments Guide (PDF)
- Land Use FAQ
- Land Use Fees
- Ordinance Exempting Property of Surviving Spouse of Persons Killed in the Line of Duty
- Ordinance for Partial Solar Equipment Tax Exemption
- Pulaski County Geographic Information Systems (GIS)
- Assessment Change Notice Example
Real Estate Assessment FAQ
The Commissioner of the Revenue is responsible for administering all the ad valorem taxes in Pulaski County. An ad valorem tax is a tax based on the value of the taxable item. Real Estate is the best example of an ad valorem tax. Article X, § 4 of the Virginia Constitution sets aside real estate for local taxation only. Virginia Code §58.1-3201 states:
All real estate, except that exempted by law, shall be subject to such annual taxation as may be prescribed by law. All general reassessments or annual assessments, in those localities which have annual assessments of real estate, shall be made at 100% fair market value.
All real property in Pulaski County is subject to taxation except properties that are specifically exempt under Article X § 6 of the Constitution of Virginia; or property classified or designated as exempt under Section 58.1-3600 of the Code of Virginia; property owned by the county, state or federal governments; and property used for religious, charitable, educational, cultural or recreational uses which are considered non-taxable. Properties may also be subject to exemption by designation.
All real estate is reassessed every six (6) years in Pulaski County. The current reassessment was effective January 1, 2021 with the next reassessment scheduled for January 1, 2027. Interim appraisals are completed by the County Assessor between reassessment cycles. The County Assessor is tasked with reviewing and valuing new construction (building permits), demolitions, field discoveries, and sale/transfer value anomalies. These changes are prorated based on the date of completion, transfer, and/or site visit by the assessor. Recorded deed and survey changes also affect real estate values; these changes are not prorated and take effect the following year on January 1 after official recording with the Clerk of Court.
Article X § 1 of the Constitution of Virginia requires that all property shall be taxed except as provided. Article X § 2 of the Constitution of Virginia requires that all assessments of real estate and tangible personal property shall be at their fair market value. Using fair market value as the assessment method spreads the total cost of government among all taxpayers, based on the market value of the property being taxed.
The definition of market value provided by USPAP1:
“The most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby:
- buyer and seller are typically motivated;
- both parties are well informed or well advised, and acting in what they consider their best interests;
- a reasonable time is allowed for exposure in the open market;
- payment is made in terms of cash in United States dollars or in terms of financial arrangements comparable thereto; and
- the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.”
1Uniform Standards of Professional Appraisal Practice, 1997 ed (Washington, D.C.: Appraisal Foundation 1997), p155
Any solar facility installed pursuant to the Code of Virginia subsections A or B of § 15.2-2288.7 with a nameplate rated electrical generating capacity measured in direct current kilowatts of not more than 25 kilowatts shall be wholly exempt from state and local taxation pursuant to Article X § 6 (d) effective January 1, 2023. Certified solar energy equipment, facilities, or devices with a generating capacity in excess of 25 kilowatts shall be exempt a total of fifty (50) percent of the current assessed value for a period of five (5) years after finalization and completion.
An application must be filed at the Commissioner of the Revenue Office in order to be considered for this exemption. A completed application must be submitted at the time the building permit is issued and cannot be used after a building permit is finalized. An application can be found under the “Forms and Applications” section.
In accordance with Section 58.1-3330 of the Code of Virginia, you are provided this notice as an official statement of the assessed value of your real property for local tax purposes. The real estate assessment represents the estimated fair market value of your property. This notice is not a tax bill; a supplement invoice may follow at a later date. The assessed value provides the basis for your real estate taxes that will be due on June 5 and December 5 annually.
There are many reasons for a change in property value. Value changes can be created by additions, alterations, or demolitions, or by the correction or addition of information to your Property Record Card from discovery via field check and/or transfer examination. Annually, our office averages over 2,000+ transfers from one owner to another, 350+ changes in assessment due to new construction, additions, demolitions, and discoveries, and 650+ tax map parcel changes. All of this activity defines the market. A general reason for the change is listed on the Notice; specifics will require the owner to contact our staff for additional information.
Every sale, parcel map change or structural improvement is recorded and used to determine change in the fair market value of the real estate market. Even though market value changes all the time, the rates used to arrive at assessed value are not changed until the next general reassessment. It is important to note that the assessor in charge of analyzing data for a general reassessment does not create the value. Citizens establish value by buying and selling real estate in the open market. The assessor’s legal responsibility is to determine the fair market value of the property and to ensure uniformity and equity among all properties.
The Constitution of Virginia requires real estate assessments to represent fair market value. There is no provision to limit the number of changes from one reassessment cycle to the next.
Real Estate may be assessed for more than the purchase price because the assessment reflects “fair market value”. Fair market value is not necessarily the price paid for a piece of real estate, but rather, what it is worth on the real estate market at the date of measurement. Since the market value is determined at a place in time, market value continues to change after a sale takes place. Values also change, and the property value may have gone up since the purchase. This is especially true if a piece of real estate was purchased several years ago, or if a person happened to get a good buy because of a distress sale condition. Assessed value should represent fair market value using data and rates set during the last reassessment, which may or may not be the same as purchase price or a real estate sales price.
Manufactured homes are taxed as personal property unless they have been converted to real estate through a formal application process with the Department of Motor Vehicles and the County Clerk of Court. Prior to conversion, anyone who owns their own land and installs a manufactured home titled through the DMV will receive a real estate bill for the assessed value of the land and any improvements, i.e. storage buildings, paved driveways, fences, etc. The land and improvements are taxed as real estate, and the manufactured home will be billed separately as personal property.
The assessed value is the sum of the value of all the factors on your property. Outbuildings such as sheds, barns, and detached garages, as well as any other improvements such as pavement, docks, or standby generators, add functionality and utility to your property thereby increasing the market value of your parcel.
New construction that is not fit for occupancy is assessed at its value reflecting the percentage of completion (e.g. 50%, 75%, etc.). When the new construction is substantially completed and/or fit for use it is assessed at 100% assessment for the remaining months of the year.
We encourage you to call our staff at (540) 980-7753 to discuss your assessment questions.
If there is a question about the property value after you receive a Change Notice, you may call the telephone number listed and schedule a time to review the valuation either by phone, email, or in person. There are three steps available in the appeals process. The first step is to appeal to the County Assessor. The Assessor is the individual who originally placed the value on your property. The Assessor is responsible for reviewing assessment questions relating to accuracy, fairness, and equability. Most issues are resolved at this stage.
When filing a formal appeal, the burden of proof is on the property owner to show that the Assessor has erred by providing evidence that the appraised value does not reflect market value and/or uniformity. Evidence should consist of sales of comparable properties in the area or information on conditions of the property not previously known to the assessor. If the appeal is based on conditions of which the appraiser was not aware, adequate documentation is required to support the claim.
During a general reassessment only: if you are unable to resolve your issue with the Assessor, another step is an appeal to the Board of Equalization. Pulaski County’s Board of Equalization (BOE) consists of three to five (3-5) members who are appointed by the Circuit Court of Pulaski County to determine if the assessed value is true to market value and equitable to similar properties.
The final level of appeal is to the Circuit Court of Pulaski County. The taxpayer can apply directly to the Circuit Court of Pulaski County without appealing to the Assessor or Board of Equalization (during general reassessment).
By State law, any person other than the owner who receives a change in assessment notice must forward the notice immediately to the owner. Failure to do so I subject to penalties and fines. Mailing the notice to the last known address of the property owner is sufficient to satisfy the requirements of the law. (VA Code § 58.1-3330)
Yes, real estate records are public information and can be obtained through the Commissioner of the Revenue, Office of the County Assessor.
Yes, Property Record Cards containing information on all real property are available for review online at https://www.pulaskicounty.org/parcels
Yes. You should notify your mortgage company of your new assessment so they may adjust distributions to your escrow account accordingly. Otherwise, your mortgage company will not be notified of any change in your tax amount until they receive the next tax bill. This could create a shortfall in your escrow account balance, potentially affecting your mortgage payment. Supplement invoices are sent directly to the owner to avoid a shortfall.
The County Assessor’s Office can generate a map of your property with approximate locations of property lines overlaid on a recent aerial image. This information is also available online through the County GIS Parcel Viewer gateway: https://www.pulaskicounty.org/parcels/
If there has been an official, licensed survey recorded with the County, that reference can be provided. You will then need to visit the Clerk of Court for printouts and copies.
Please note: Maps provided by the County Assessor have been produced as a working staff map and as a general reference to County data. The information is provided as a public service and no guarantees or certifications, expressed or implied, are provided regarding accuracy or information shown, its use, or its interpretation. No warranty is made by the County regarding its accuracy and completeness; data is believed to be accurate as of the date printed, but is not guaranteed. Tax parcel boundaries and GIS data shown are not to be construed or used as a legal determination of official county records.
Pulaski County provides tax relief for the elderly and disabled. Property owners who meet the required criteria of age or disability and have a total household income of less than $25,000, and a net financial worth less than $55,000 may qualify for a reduction of their real estate taxes.
Property owners who meet the qualifications for land use deferred taxation can benefit from having the assessed value of their qualified acreage in agricultural or forest use reduced.
For more information, applications, and filing dates, visit the Commissioner of the Revenue's website at https://www.pulaskicounty.org/COR