Council Tax Valuation
A valuation list containing the banding of every property is compiled and maintained by the Listing Officer, who is an officer of the Valuation Office Agency 
of the Inland Revenue.
The value of each property is based on a value that the property might reasonably have been expected to realise if it had been sold in the open market by a willing vendor on 1st April 1991. (This date is called the 'antecedent date'). The value is based on certain assumptions, such as being sold with vacant possession or state of reasonable repair.
There are eight valuation bands with the following values
- A - Property value not exceeding £40,000
- B - Property value exceeding £40,000 but not exceeding £52,000
- C - Property value exceeding £52,000 but not exceeding £68,000
- D - Property value exceeding £68,000 but not exceeding £88,000
- E - Property value exceeding £88,000 but not exceeding £120,000
- F - Property value exceeding £120,000 but not exceeding £160,000
- G - Property value exceeding £160,000 but not exceeding £320,000
- H - Property value exceeding £320,00
An electronic version of this list is available for inspection at our Customer Service Centre, Council Offices, Gernon Road, Letchworth Garden City, Herts.
Appeals
If you feel that your property is in the wrong band, you can appeal to the Listing Officer at the Valuation Office Agency . However the grounds for appeal are restricted to the following:
- Where you have moved into a property within the last six months and believe the Valuation Band to be wrong.
- Where you believe there has been a material increase or decrease in the property value.
- Where the balance between domestic and business use has changed.
- Where the Listing Officer has altered the Valuation List without a proposal being made by the Council Tax payer.
