Appeal of Local Mobile Property, Local Business Tax or Business Professional and Occupational License

In accordance with the State Code of Virginia, §58.1-3983.1 (B), effective January 1, 2005, refer to the below definition and instructions to complete an application for Administrative Appeal of Local Mobile Property, Local Business Tax or Business Professional and Occupational License (BPOL).

Local Mobile Property Tax is defined as tax on boats, campers, recreational vehicles, trailers and airplanes. Local Business Tax is defined as tax on machinery and tools, business tangible personal property (including, without limitation, computer equipment), merchant's capital, and a consumer utility tax where the amount in dispute exceeds $2,500 other than the tax collected on mobile telecommunication service as defined in §58.1-3812.

Any taxpayer who reasonably believes that the assessment of any Local Mobile Property, Local Business Tax or Business Professional and Occupational License (BPOL) 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.

Request for Review

The request for review must contain the following:

1. Name and address of taxpayer and taxpayer Social Security/Identification number
2. If the applicant is different from the taxpayer, name and address of applicant and a power of attorney or letter of representation
3. Copy of the notice of assessment
4. A statement why the taxpayer believes the assessment is erroneous. The statement should include the tax period covered by the challenged assessment, the amount in dispute, the remedy sought, each alleged error in the assessment, 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.

Denial of Appeal

Any person whose administrative appeal to the commissioner of the revenue has been denied in whole or part may appeal the determination of the commissioner of the revenue by filing an appeal with the Tax Commissioner and serving a copy of the appeal upon the commissioner of the revenue within 90 days of the date of the determination of the commissioner of the revenue. The appeal shall include a copy of the written determination of the commissioner of the revenue that is challenged, together with a statement of the facts and grounds upon which the taxpayer relies. This information should be mailed to:
P.O. Box 27203
Richmond, VA 23261-7203

For further information on the appeal process call 757-890-3383; fax 757-890-3389; email or submit an application.