Virginia Tax Commissioner Rules on Local Vehicle Tax Appeals Jurisdiction

The Virginia Tax Commissioner, in a ruling, clarified that the Department of Taxation lacks jurisdiction to review appeals of local tangible personal property tax assessments for individual personal vehicles. The ruling explains that such assessments are not considered “business” or “mobile” tangible personal property subject to state-level administrative appeal under applicable statutes. Instead, taxpayers disputing vehicle tangible personal property tax assessments must pursue relief directly with the locality under Va. Code § 58.1-3980 or appeal to the appropriate circuit court under Va. Code § 58.1-3984. [Va. Tax Comm’r, Ruling of the Commissioner PD 26-20, 04/16/26]

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