Commissioner of the Revenue, Page 2 of 3
ADMINISTRATIVE APPEALS PROCESS
FOR CORRECTION OF TANGIBLE PERSONAL PROPERTY ASSESSMENT
Pursuant to the provisions of Virginia Code §58.1-3980, any taxpayer who reasonably believes
that any assessment of that taxpayer’s tangible personal property is incorrect may apply to the
Commissioner of the Revenue and other assessing official for correction of such assessment.
The application for correction must contain the following:
1. Taxpayer name, any taxpayer identification number or account number, taxpayer
address and daytime telephone number of the taxpayer;
2. A copy of the assessment in question;
3. A separate, concise description of each item which the taxpayer believes was
erroneously assessed and documentation establishing the date of the acquisition and
the original, capitalized, acquisition cost of each such item of tangible personal property.
4. A statement setting forth the basis of the claim and the methodology used in determining
that the assessment is incorrect;
5. Any additional information upon which the taxpayer has relied in evaluating the
assessment, such as contact information for any professional upon which the taxpayer
has relied as a resource for determining erroneous assessment;
6. A statement of the specific relief sought;
7. The name of the contact person to arrange an inspection of the tangible property
included in the application for correction;
8. A request for a conference with the Commissioner of the Revenue, should the taxpayer
desire one.
It is within the discretion of the Commissioner of the Revenue to determine whether a
conference will be beneficial in reviewing the application. Any conference will be informal
without adhering to rules or procedure established for adversarial proceedings. The taxpayer
need not have legal counsel present although if he/she elects to include any representatives or
attendees, the taxpayer must notify the Commissioner of the Revenue in advance. If the
taxpayer arrives at the meeting with representatives and has not provided advance notice the
meeting may, at the option of the Commissioner of the Revenue, be rescheduled.
The Commissioner of the Revenue may require submission of additional information or
documents as he/she deems necessary to properly evaluate the application.
Upon receipt of a complete appeal with all supporting documentation, the Commissioner will
notify the Treasurer to suspend collection activity until the final determination.
Within forty-five days of receipt of a complete application for correction, the Commissioner of the
Revenue will thoroughly review and analyze said application and notify, in writing the taxpayer
of his/her determination. Should the Commissioner of the Revenue need to extend the period of
time in which to consider the application, due to its complexity, the taxpayer will be notified, in
writing, of the expected date that a determination will be rendered.
It should be understood that if additional tangible property is discovered during the review
process, the Commissioner of the Revenue will, under law, assess such property even though it
was not originally part of the appeals application.
The taxpayer is welcome to contact the Commissioner of the Revenue with questions or
concerns during the process of the appeal.
