Annually, the Office of the Assessor of Real Estate creates the Land Book for the City of Hampton as directed by the Code of Virginia § 58.1-3301. For each parcel of real estate, the name of the owner, the amount of the assessment, and the taxes levied are recorded in the Land Book.
The valuation date of the Land Book is January 1 each year. The January 1 values are effective for billing from the following July 1 through June 30 and during that period tax bills are due on December 5 and June 5. The effective date of the Land Book is July 1 each year.
The Land Book is the basis for the taxes due on the subsequent December 5 and June 5. Anyone may examine the books to compare assessments and taxes of properties.