October 7, 2022
Re: Notice of Jurisdiction
Taxpayer: *****
Locality Assessing Tax: *****
Local Tangible Personal Property Tax
Dear *****:
This notice of jurisdiction is issued upon the application for correction filed by you (the “Taxpayers”) with the Department. The Taxpayers appeal the assessment of tangible personal property tax by ***** (the “County”) for the 2022 tax year.
The following determination is based on the facts presented to the Department summarized below. The Code of Virginia sections and public documents cited are available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions section of the Department’s web site.
FACTS
The County issued an assessment of tangible personal property tax on the Taxpayers’ personal vehicles for the 2022 tax year. The Taxpayers appealed to the Department, contending the value of their vehicles was overstated.
ANALYSIS
Under Virginia Code § 58.1-3983.1 D, the Department’s jurisdiction over appeals and rulings of local taxes is limited to final local determinations concerning local business and mobile property tax assessments. See Public Document (P.D.) 17-142 (8/7/2017) and P.D. 18-205 (12/10/2018). Neither business nor mobile property taxes include tangible personal property taxes assessed against individuals’ personal vehicles.
DETERMINATION
Based on applicable law, an assessment of tangible personal property tax on a personal vehicle is not an assessment of tax over which the Department has jurisdiction to hear an appeal. The Taxpayers may appeal an assessment of tangible personal property tax either directly to the locality pursuant to Virginia Code § 58.1-3980, or to the circuit court under the provisions of Virginia Code § 58.1-3984.
If you have any questions regarding this determination, you may contact ***** in the Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/4313.X