Any person or business assessed a business, professional and occupational license (BPOL) or business tangible property tax may file a request for an assessment review. This provides taxpayers a means to address assessment or filing issues. If you believe that your assessment is incorrect or that a filing error was made, please review the Appeal Process information and submit an appeal to the Department of Tax Administration.
Assessment review request deadlines are as follows:
- For BPOL, within one year from the last day of the tax year for which such assessment is made, or within one year from the date of such assessment.
- For business tangible property taxes within three years from the last day of the tax year for which such assessment is made or within one year from the date of the assessment, whichever is later.
- Please review the Appeal Process Information document regarding eligibility for appeal, filing timelines and required documentation.
- Specify the name and address of the taxpayer, physical location, Federal tax identification number and Fairfax County tax account number.
- Specify if this is an appeal (amendment, reclassification, or correction of the assessment) or an administrative appeal resulting from an appealable event.
- Clearly identify the assessment and the amount(s) in dispute.
- Provide a detailed statement explaining why the assessment is erroneous. The statement should include facts, issues and supporting external documentation that supports the statement.
- Provide a statement of the specific relief sought.
- If a representative is selected for the appeal, provide the name, title, mailing address, e-mail address and phone number of the representative, as well as a completed Letter of Authorization (LOA). Requirements on LOA is available online on our forms page.
- Appeals and supporting documentation should be submitted by email to firstname.lastname@example.org or mail to:
Department of Tax Administration (DTA)
Personal Property & Business License Division
12000 Government Center Pkwy, Suite 261
Fairfax, VA 22035.
If mailed, the appeal is considered to have been filed as of the postmarked date.
To assist you in preparing your appeal, please consult the following resources:
Rulings of the Tax Commissioner:
Code of Virginia:
- Definitions (Code of Virginia § 58.1-1820)
- Administrative appeals to commissioner of the revenue or other assessing official (Code of Virginia § 58.1-3703.1(A)(5))
- Application to commissioner of the revenue or other official for correction. (Code of Virginia § 58.1-3980)
- Correction by commissioner or other official performing his duties. (Code of Virginia § 58.1-3981)
- Appeal by locality (Code of Virginia § 58.1-3982)
- Remedy not to affect right to apply to court (Code of Virginia § 58.1-3983)
- Appeals and rulings of local taxes (Code of Virginia § 58.1-3983.1)
- Application to court to correct erroneous assessments of local levies generally. (Code of Virginia § 58.1-3984)