ADMINISTRATIVE APPEALS PROCESS
REAL ESTATE, TANGIBLE PERSONAL PROPERTY, MACHINERY & TOOLS, MERCHANT’S CAPITAL
Pursuant to the provisions of Title 58.1 Chapter 39 of the Code of Virginia, any person, firm or corporation assessed by a commissioner of the revenue with any local tax authorized, including but not limited to, taxes on tangible personal property, machinery and tools, and/or merchants' capital, may, 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, apply to the commissioner of the revenue for a correction thereof. This shall also apply to erroneous assessments of real estate if the error sought to be corrected in any case was made by the commissioner of the revenue or is due to a factual error made by others in connection with conducting general reassessments as provided in subsection C of § 58.1-3981.
The appeal shall be filed in good faith and sufficiently identify the taxpayer, the tax period covered by the challenged assessment, the amount in dispute, the remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer's contention.
The commissioner of the revenue shall undertake a full review of the taxpayer's claims and issue a written determination to the taxpayer setting forth the facts and arguments in support of his decision within 90 days after such appeal is filed.
Any person assessed with any local business tax as defined in Virginia Code § 58.1-3983.1(A), whose administrative appeal to the commissioner of the revenue has been denied in whole or in part, may then file an appeal with the State Tax Commissioner within 90 days of the date of the determination of the commissioner of the revenue. The appeal shall include a copy of the written determination of the commissioner of the revenue that is challenged, together with a statement of the facts and grounds upon which the taxpayer relies. The State Tax Commissioner shall not make a determination regarding the valuation or the method of valuation of property subject to any local tax other than a local business tax.
Any person assessed with any local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law, (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner's final determination under subdivision A 6 of § 58.1-3703.1 or subsection D of § 58.1-3983.1, or (d) within one year from the date of the final determination under § 58.1-3981, whichever is later, apply for relief to the Richmond County Circuit Court. The application shall be before the court when it is filed in the Richmond County Circuit Court Clerk's office. In such proceedings, except for proceedings seeking relief from real property taxes, the burden of proof shall be upon the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic, and willful discrimination has been made. In circuit court proceedings to seek relief from real property taxes, there shall be a presumption that the valuation determined by the assessor or as adjusted by the board of equalization is correct. The burden of proof shall be on the taxpayer to rebut such presumption and show by a preponderance of the evidence that the property in question was assessed at more or less than its fair market value or that the assessment is not uniform in its application, and that it was not arrived at in accordance with generally accepted appraisal practices, procedures, rules, standards, and applicable Virginia law relating to valuation of property.
The commissioner of the revenue, State Tax Commissioner (if applicable), and Circuit Court Judge may require submission of additional information or documents or other evidence deemed necessary to properly evaluate such application or appeal.
