Now representing owners in Texas

Your assessment is
an opinion. Challenge it.

Sterling represents commercial property owners across Virginia, Texas, Missouri and Kansas — reviewing assessments against real market evidence and carrying the appeal through every rung that is worth climbing.

  • No fee unless we reduce it
  • Written opinion of value
  • We file nothing without your signature
sterling / appeal calendar

Norfolk

City · VA · FIPS 51710

Verified

Assessor review

May 8, 2026

Must be received

Board of Review

May 29, 2026

6 copies

Circuit Court

Dec 31, 2029

Va. Code § 58.1-3984

Computed from this locality's governing ordinance — not a copied list.

607
Jurisdictions tracked

VA · TX · MO · KS

1,328
Deadline rules

computed from statute

4
States served

and expanding

100%
Commercial focus

no residential work

The problem

Over-assessment is the default, not the exception.

Mass appraisal is built for coverage, not accuracy on any one parcel. The burden of proving it wrong sits with the owner — and the window to do it is narrow.

Valuations built on stale data

01

Assessors work at scale from mass-appraisal models. Those models rarely see your vacancy, your actual rent roll, or the capital you are about to sink into a roof.

An error that compounds

02

An over-assessment left unchallenged does not reset. It carries into the next cycle as the baseline, and in biennial localities it is locked in for two years at a time.

Four states, four rulebooks

03

Virginia runs assessor → board of equalization → circuit court. Texas adds an appraisal review board, arbitration and SOAH. Missouri requires counsel for entities at the state commission. Kansas has a payment-under-protest route entirely of its own.

Windows that do not reopen

04

Appeal deadlines are statutory. Miss one and the assessed value stands for the year, whatever the evidence would have shown. Some localities never publish theirs at all.

How we work

Three phases. No surprises.

Evidence first, then a decision about whether an appeal is worth bringing, then representation through the ladder.

01

Desk review

We pull the assessment, the comparable sales and the locality's own ratio study, then build an opinion of value. You get it in writing.

  • Income, sales and cost approaches
  • Uniformity tested against the ratio study
  • A straight answer on whether to file
02

Authorization and filing

Nothing is filed until you have signed. We handle the locality's specific requirements — notarization, letterhead, corporate resolutions, copy counts.

  • Per-locality authorization rules
  • Remote online notarization where required
  • Filed on the correct form, by the correct method
03

Representation through the ladder

Informal review, the local board, the state body, and arbitration or court where the numbers justify it. We appear; you do not have to.

  • Evidence packet and hearing preparation
  • Escalation when the local board falls short
  • Settlement assessed against the cost of pressing on

Why Sterling

Built like an advisory practice, not a volume shop.

The firms that file everything win on volume. We would rather be right about the parcels we take.

Read our process

Deadlines computed, not copied

Every date on our calendar is derived from the governing statute or ordinance for that parcel, and carries an audit trail back to the rule it came from.

We tell you when not to appeal

A weak appeal costs a year and invites a closer look at the parcel. If the evidence will not carry, we say so before you spend anything.

Verification you can see

Each deadline is labelled with how well it is verified — confirmed on the assessor's own page, derived from statute, or awaiting confirmation by phone.

Confidentiality taken seriously

Income and expense records are confidential under Va. Code § 58.1-3. Documents are encrypted at rest and never sit behind a public link.

Where we practise

Four states. Four entirely different rulebooks.

An appeal that is routine in Virginia can be procedurally impossible in Missouri. We hold the statutes, the ladders and the filing requirements for every jurisdiction in all four.

VA

Virginia

133

counties and independent cities

Virginia assesses at 100% of fair market value, which means an over-assessment is a direct, provable error rather than a question of ratio. The practical difficulty is that appeal windows are set locality by locality — not by the Commonwealth — and many localities do not publish theirs at all.

Deadline
Virginia deadlines are local, and often unpublished
Assessed at
100% of fair market value (Va. Const. art. X, § 2)
Rungs
Assessor review → Board of Equalization / Board of Review → Circuit Court

Read the Virginia guide →

TX

Texas

254

county appraisal districts

Texas has no state income tax, so property tax carries a heavier load and rates are correspondingly high — commonly above $2.00 per $100. The protest system is also the most developed of the four states we practise in, with a formal appraisal review board, binding arbitration and a SOAH route above it.

Deadline
The later of 15 May or 30 days after your notice
Assessed at
100% of market value (Tex. Tax Code § 23.01)
Rungs
Informal review with the appraisal district → Appraisal Review Board protest → Binding arbitration → SOAH appeal → District court

Read the Texas guide →

MO

Missouri

115

counties and St. Louis City

Missouri assesses commercial property at 32% of market value, then applies the levy to that figure. Because the state reassesses on a two-year cycle, a successful appeal in an odd year generally holds for the even year as well — which doubles the value of getting it right.

Deadline
Second Monday in July, with local variations
Assessed at
32% for commercial property (RSMo 137.115)
Rungs
Informal review with the assessor → County Board of Equalization → State Tax Commission → Circuit court judicial review

Read the Missouri guide →

KS

Kansas

105

counties

Kansas quotes rates in mills rather than dollars per hundred, and assesses commercial property at 25% of appraised value. It is also the only one of our four states with a genuine alternative route: payment under protest, which runs on an entirely different clock from the ordinary appeal.

Deadline
30 days from the notice — or pay under protest
Assessed at
25% for commercial and industrial property
Rungs
Informal meeting with the county appraiser → Board of Tax Appeals → District court / Court of Appeals → Payment under protest

Read the Kansas guide →

Asset classes

What actually moves the number, by property type.

Mass appraisal applies one model to a whole class. The argument for a reduction is almost always specific to how your asset type really earns.

Office

Vacancy, lease-up assumptions and tenant improvement allowances. Post-2020 office is the clearest case where mass appraisal models lag the market badly.

Retail

Anchor loss, co-tenancy clauses and percentage rent. A dark anchor changes the economics of an entire centre long before the assessor's model notices.

Industrial & warehouse

Clear height, dock ratios and functional obsolescence. Older stock is frequently assessed as though it competes with modern distribution space.

Multifamily

Actual rent roll against market assumptions, concessions, and the gap between gross potential and effective income.

Hotel

Business value embedded in the assessment. Hotels are the classic case where the assessor is taxing an operating enterprise, not real property.

Self storage

Street-rate versus achieved-rate gaps, and the management intensity that distinguishes storage from passive real estate.

Medical

Specialised fit-out that rarely transfers at cost, and reimbursement pressure on tenant covenant strength.

Mixed use

Component valuation where retail, office and residential elements each carry different risk and different market evidence.

We do not take residential work. Commercial and investment property only.

Common questions

Good questions.
Plain answers.

If what you need is not here, call (757) 287-6000 and ask a person.

What does Sterling Tax Management do?

We review commercial property assessments and, where the evidence supports it, represent the owner through the appeal process — informal review, the local board, the state body, and arbitration or court where the numbers justify it. We work across Virginia, Texas, Missouri and Kansas.

How much does a commercial property tax appeal cost?

Our fee is contingent on the tax saving achieved, so there is no fee where no reduction is obtained. The percentage and the basis on which it applies are set out in the engagement agreement you sign before any work begins. Third-party costs such as filing fees or arbitration deposits are separate and are always flagged in advance.

How do I know whether my property is over-assessed?

Three tests usually settle it: what comparable properties have actually sold for, what the property earns under the income approach, and whether it is assessed in line with similar properties in the same jurisdiction. Our desk review runs all three and comes back with a written opinion of value.

What happens if you decide an appeal is not worth filing?

We say so, in writing, and we do not file. A weak appeal costs a year and in some states invites a closer look at the parcel. Telling you not to proceed is part of the service, not a failure of it.

What documents do you need from me?

The assessment notice first — several deadlines run from its date and we cannot compute them without it. Beyond that, a rent roll and an income and expense statement where the income approach applies, plus any recent appraisal, purchase documents or photographs showing condition.

Can appeal deadlines be extended?

No. Appeal deadlines are set by statute or local ordinance and are not extendable. Missing one generally means accepting the assessed value for that tax year regardless of the evidence. This is why we track every deadline for every parcel we hold.

Do you handle residential property?

No. We work exclusively on commercial and investment property — office, retail, industrial, multifamily, hotel, self storage, medical and mixed use.

Will I have to attend a hearing?

Usually not. A registered agent may appear for the owner at the assessor and board stages in all four states we practise in. The one firm exception is the Missouri State Tax Commission, where an entity owner must be represented by a licensed attorney.

How long does an appeal take?

An informal review can resolve in weeks. A local board typically sits within the same tax year. State-level appeals and arbitration commonly run into the following year, and court longer still. We tell you the realistic timetable for your jurisdiction before you commit.

Is my financial information kept confidential?

Yes. Income and expense records supplied for assessment purposes are confidential under Va. Code § 58.1-3, and we treat them as confidential in every state we work in. Documents are encrypted at rest and are never placed behind a public link.

Get started

Find out what your deadline is before it passes.

Tell us the parcel and the assessed value. We will come back with a written opinion of value and a plain answer on whether an appeal is worth filing.

Or call (757) 287-6000