The two are completely separate. The Board of Supervisors is elected by the County’s voters. The Assessor is a function within the Office of the Commissioner of Revenue, who is separately elected by the County’s voters. The Board has no oversight or authority over the Assessor’s Office. The Assessor provides summary County assessment data to the Board for the purposes of computing revenues, but the Board has no authority to change assessment data. The Board may change the tax rate, which impacts the tax due on a given property’s assessed value. This separation of duties is an important part of Virginia’s local government structure.
Citizens have multiple ways to address the Board of Supervisors with any questions or concerns about the tax rate. Citizens may contact their Supervisor directly, or provide public comment at a related public hearing. To find contact information for your District's Supervisor, visit https://www.louisacounty.gov/462/Board-of-Supervisors. To learn about the public comment process, see the Community Report at https://www.louisacounty.gov/1710/Community-Report.