Appeal Process
Appeal of Local Mobile Property Tax
The State Code of Virginia, §58.1-3983.1 (B) provides details and instructions to complete an Appeal of Local Mobile Property Tax. Local Mobile Property Tax is defined as tax on boats, campers, recreational vehicles, trailers and airplanes.
Any taxpayer who reasonably believes that the assessment of any Local Mobile Property is in error must apply to the Commissioner of the Revenue. The application for review must be made within one year from the date of assessment, or one year from the last day of the tax year, whichever is later.
Appeal of Motorized Vehicles
Appeals for reduction of assessments on motorized vehicles (cars, vans, trucks, motorcycles, etc.) will be considered on a case by case basis. The prime consideration will be the status of the vehicle on January 1st of the current tax year. Under no circumstance, will a prior year appeal be granted.
The basis for an appeal is the vehicle must be inoperable, meaning that there must be something mechanically wrong with the vehicle preventing it from being driven; i.e., irreparable engine or transmission. A broken windshield, worn tires or cosmetic damage would not constitute consideration for such a reduction in value.
Request for Review
The request for review must contain the following:
- Name and address of taxpayer and taxpayer Social Security/Identification number
- If the applicant is different from the taxpayer, name and address of applicant and a power of attorney or letter of representation
- Copy of the notice of assessment
- A statement requesting review of the taxpayer's assessment in question. The statement should include the tax period covered by the challenged assessment, the amount in dispute, the remedy sought, the grounds upon which the taxpayer relies, any other facts relevant to the taxpayer's contention and authority the taxpayer believes supports his opinion.
Review Process
It is within the discretion of the Commissioner of the Revenue to determine whether a conference will be beneficial in reviewing the application. Any conference will be informal without adhering to rules or procedure established for adversarial proceedings. You need not have legal counsel present although if you elect to do so or if you elect to include any representatives or attendees, you must notify the Commissioner of the Revenue in advance. If you arrive at the meeting with representatives and have not provided advance notice the meeting may, at the option of the Commissioner of the Revenue, be rescheduled.
The Commissioner of the Revenue may require submission of additional information or documents, an audit or further audits, or any other evidence as deemed necessary to properly evaluate the application.
Within 90 days of receipt of the complete timely filed application, the Commissioner of the Revenue will thoroughly review and analyze the application and notify, in writing, the taxpayer of the determination. Should the Commissioner of the Revenue need to extend the period of time in which to consider the application, due to its complexity, the taxpayer will be notified, in writing, of the expected date that a determination will be rendered.