Tangible: Appeals - Motor Vehicles, Personal Vehicle
November 30, 2023
Re: Notice of Jurisdiction
Dear *****:
This notice of jurisdiction is issued upon the application for correction filed by ***** (the “Taxpayer”) with the Department. The Taxpayer appeals the assessment of tangible personal property tax issued to her by ***** (the “County”) for the 2022 and 2023 tax years.
The following determination is based on the facts presented to the Department summarized below. The Code of Virginia sections and public documents cited are available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions section of the Department’s web site.
FACTS
The County issued assessments of tangible personal property tax on the Taxpayer’s personal vehicle for the 2022 and 2023 tax years. The Taxpayer appealed the assessments to the County, contending her vehicle was garaged in ***** (the “City”) and, accordingly, she paid personal property tax to the City. The County issued a final determination denying the Taxpayer’s appeal and advising her that she could file an appeal with the Department under Virginia Code § 58.1-1821.
ANALYSIS
Under Virginia Code § 58.1-3983.1 D, the Department’s jurisdiction over appeals and rulings of local taxes is limited to final local determinations concerning local business and mobile property tax assessments. See Public Document (P.D.) 17-142 (8/7/2017) and P.D. 18-205 (12/10/2018). Neither business nor mobile property taxes include tangible personal property taxes assessed against an individual’s personal vehicle.
DETERMINATION
Based on applicable law, an assessment of tangible personal property tax on a personal vehicle is not an assessment of tax over which the Department has jurisdiction to hear an appeal. Taxpayers may appeal an assessment of tangible personal property tax either directly to the locality pursuant to Virginia Code § 58.1-3980, or to the circuit court under the provisions of Virginia Code § 58.1-3984. In this case, because the County has issued a final determination, the Taxpayer’s only remaining avenue for relief is to appeal to the circuit court.
If you have any questions regarding this determination, you may contact ***** in the Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/4657.X