What if I disagree with the determination by the Commissioner of Revenue?
Taxpayers who disagree with the final determination issued by the Commissioner of Revenue may appeal the local determination to the Tax Commissioner of the Commonwealth of Virginia at PO Box 1880, Richmond, VA 23218-1880. The appeal to the State must be filed within 90 days of the final local determination. The appeal shall be in such form as the Tax Commissioner may prescribe and the taxpayer shall serve a copy of the appeal upon the local assessing officer.

The appeal should contain the following: (1) Complete application for review as submitted to the local assessing officer. (2) Local assessing officer's final local determination. (3) A statement explaining why the taxpayer believes the local assessing officer is in error. The statement should include analysis of how the local assessing officer misinterpreted or misapplied facts or legal authority and also include facts, issues and legal authority that the taxpayer believes the local assessing officer failed to take into consideration.

Collection activity may commence or resume at any time after the date of the final local determination and will not be suspended until a Notice of Intent to Appeal or Appeal to the Tax Commissioner is timely filed and the Commissioner of Revenue receives a copy.

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1. How can I correct an error in my business tax filing?
2. What is an administrative appeal?
3. How do I file an appeal?
4. When will my taxes be due if I am appealing my assessment?
5. What if I disagree with the determination by the Commissioner of Revenue?