Virginia Tax Commissioner Issues Ruling on Personal Property Tax Appeal

The Virginia Tax Commissioner ruled regarding a taxpayer’s appeal of a tangible personal property tax assessment on a personal vehicle and travel trailer. The ruling clarified that the Department does not have jurisdiction over personal vehicle tax appeals, but it retains jurisdiction over “local mobile property tax” cases, such as those involving trailers. However, the ruling clarified that before a taxpayer can appeal to the Department, they must first file a local appeal and receive a final local determination; if the local case has been pending for more than a year, the taxpayer may appeal to the Department after giving ...