Taxpayers wishing to challenge a tax assessment made by the Department of Finance and Budget may request a correction of assessment in writing for any local tax including, but not limited to, taxes on tangible personal property, machinery and tools, transient occupancy, food and beverage, or a local license tax within three (3) years from the last day of the tax year for which such assessment is made, OR  within one (1) year from the date of the assessment, whichever is later.  A request for correction of assessment would be the first step to correct an assessment, including statutory assessments.  The taxpayer can appeal to the local Circuit Court at any point in the administrative review process.

• Request for Correction of Assessment 

If a business license taxpayer does not choose to file for a correction of assessment, he or she may instead choose to file an administrative appeal, but ‘only’ if the challenge follows the occurrence of certain “appealable events.”   Please review the ‘Administrative Appeals for Local License Taxes’ for further explanation.  Such appeals must be filed within one (1) year from the last day of the tax year for which the assessment was made OR within one (1) year of the appealable event, whichever is later.

PLEASE CONSULT THE FOLLOWING RESOURCES IN PREPARING YOUR APPEAL:

• Notice of Taxpayer Appeal Rights

• Virginia Department of Taxation Guidelines for Business Professional and Occupational License (BPOL) Taxes
• Virginia Department of Taxation Guidelines for Appealing Local Business Taxes

• Administrative Appeals for Local License Taxes
•  Administrative Appeals for Local Business Taxes and Local Mobile Property Taxes