Any taxpayer may submit an appeal regarding their tax assessment to the Commissioner of the Revenue, in accordance with VA Code §58.1-3980.
Appealing a Business Tax Assessment
Any taxpayer wishing to seek a review of an assessment of local business tax, including but not limited to, business license tax, business tangible personal property tax, and machinery and tools tax, may appeal to the Commissioner of the Revenue to examine such assessment, in accordance with VA Code §58.1-3983.1.
Appeals must be filed within at least one year of the last day of the tax year for which such assessment is made, or within one year of the date of the appealable event (business license assessments) or date of assessment (business tangible personal property and machinery and tools assessments), whichever is later. Please refer to the Virginia Department of Taxation Guidelines for Appealing Local Business Taxes for more information on the process for submitting an appeal.
Appealing a Personal Property Assessment
Any taxpayer may submit an appeal regarding the assessment of their taxable personal property, including but not limited to: motorized vehicles, trucks, motorcycles, trailers, boats, airplanes, and mobile homes; to the Commissioner of the Revenue.
Personal Property Appeals must be filed within one year from the end of the tax year for which the assessment is made, or within one year from the date of the assessment, whichever is later, in accordance with VA Code §58.1-3983.1.
If you believe that your assessment is incorrect or that a filing error was made, please submit a written appeal to the Office of the Commissioner of the Revenue in person, via email Office of the Commissioner of the Revenue or by mail to:
Commissioner of the Revenue
P.O. Box 124
Chesterfield, VA 23832-0908
All written requests must sufficiently include:
- Taxpayer Information (name, address, phone number, account number, email address)
- Description of personal property subject to the appeal
- Reason for the appeal, e.g. dispute vehicle valuation or tax assessed
- Tax periods covered by the challenged assessments
- Grounds upon which the taxpayer relies
- Remedy sought
- Any other facts relevant to the taxpayer's contention
Appealing your assessment does not guarantee a reduction nor does the filing of an appeal relieve the payment of the tax bill by the respective due date. If the assessment is later reduced as a result of an appeal and the original bill was paid, the county will issue a tax refund, provided all other taxes are current.
Please review all appeal process requirements and be sure to submit any necessary documentation to the Chesterfield County Office of the Commissioner of the Revenue.