September 25, 2024
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 “Taxpayer”) with the Department. The Taxpayer appeals the assessment of tangible personal property tax by ***** (the “County”) for the 2023 tax year.
The following determination is based on the facts presented to the Department as summarized below. The Code of Virginia sections cited are available online at law.lis.virginia.gov. The public documents cited are available online at tax.virginia.gov in the Laws, Rules, & Decisions section of the Department’s website.
FACTS
The County issued an assessment of tangible personal property tax on the Taxpayer’s personal vehicle for the 2023 tax year. The Taxpayer appealed to the Department, asserting that the County overvalued the vehicle and failed to provide proper notification of the assessment.
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), P.D. 18-205 (12/10/2018), and P.D. 22-147 (10/7/2022). Neither business nor mobile property taxes include tangible personal property taxes assessed against an individual’s personal vehicle.
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 consider an appeal. The Taxpayer 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.
The Department understands that many localities set forth procedures for appealing an assessment, or requesting a reassessment, of property tax on a personal vehicle. The Department recommends visiting the County’s website or contacting them directly for further information.
If you have any questions regarding this determination, you may contact ***** in the Office of Tax Policy, Appeals and Rulings, at (804) ***** or *****@tax.virginia.gov.
Sincerely,
James J. Alex
Tax Commissioner
Commonwealth of Virginia
AR/5034.Q