Effective January 1, 2024, the business tax appeal process has changed. Please review the instructions listed below for additional information.

• Business Personal Property Online Appeal Form
• Business, Professional and Occupational License (BPOL) Online Appeal Form

Any person or business assessed a Business, Professional and Occupational License (BPOL) or Business Personal Property (BPP) 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 and submit an appeal to the Department of Tax Administration.

Instructions:

1. Complete and sign the Fairfax County online appeal application listed above with all the required supporting information. This includes the name and address of the taxpayer, physical location of the business, Federal tax identification number and Fairfax County tax account number.
2. Provide a detailed statement explaining why the assessment is erroneous. The statement should include facts, issues and supporting external documentation that supports the statement.
3. Clearly identify the assessment and the amount(s) in dispute.
4. Provide a statement of the specific relief sought.
5. List a representative 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). The Fairfax County LOA is available online on our forms page and linked on the online appeal application.
6. The complete appeal applications must be submitted through the online appeal application process.

To assist you in preparing your appeal, please consult the following resources:

Rulings of the Tax Commissioner:

• Virginia Department of Taxation Guidelines for Appealing Local Business Taxes

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)