Field assessments for Patrick County’s 2027 general reassessment of real estate—which will become effective Jan. 1, 2027—are set to begin soon, with visits planned to all county properties.
Patrick County has retained Wampler-Eanes Appraisal Group, Ltd., a Vision Company, to conduct the reassessment.
According to a release, Wampler-Eanes has been in business for more than 30 years, serving localities in Virginia and North Carolina. The company has completed over 142 assessments, with more than 2.4 million parcels evaluated.
In early July, Commissioner of Revenue Glennda Morse said the county had not met with Wampler-Eanes to formally discuss the reassessment process.
“They’ve started things on their end, but they have not come in and set up anything. I have not spoken with them,” she said recently.
While she hasn’t received a definitive timeline, Morse said she believes the property visits will begin in August.
According to the release, members of the reassessment team will carry photo identification and drive vehicles marked with magnetic “Patrick County Reassessment” signs.
“We want to alert all citizens to this, because assessors will be going out to residents’ homes to look at dwellings and their property in general, as well as take exterior pictures and measurements to determine fair market value. No interior inspections will be done. No reassessment staff will enter any home,” the release states.
As the county must evaluate property for tax purposes, Morse said on-site assessments are the most accurate approach.
“It is best to let them look at the property and assess that instead of doing a statutory assessment,” she said.
The field visits are expected to conclude in August 2026. Notices of proposed changes in assessed values will be mailed to property owners in September 2026.
Morse said property owners will be able to appeal the reassessment results.
“There are actually three ways. The first appeal is to the Board of Assessors, then the second appeal if you’re not happy with” the result “is to the Patrick County Board of Equalization, and then the third step would be to the Circuit Court,” she said.
While people may go directly to Circuit Court, Morse noted they cannot return to the earlier stages once they do.
“Once you go to the Circuit Court—you’re done,” she said, adding that the burden of proof rests with the taxpayer.
The reassessment team will be based in the former Patrick County School Board office beside the Patrick County Administration Building.
“We are working in the office right now—getting the computer, phone, that kind of thing set up—and hiring someone to do data entry. So I would hope that sometime towards the mid to end of July that they would be actually in the county,” Morse said.
Virginia law mandates that each locality periodically perform a general reassessment of real estate to determine each property’s fair market value and to equalize its value in relation to similar properties. Patrick County is currently on a six-year reassessment cycle.
