Notices of Appeals of Local Business Taxes

The Virginia Department of Taxation is authorized by Va. Code § 58.1-3983.1 to issue final determinations on appeals filed by business taxpayers of assessments of (business) tangible personal property (BTPP) taxes, merchants capital (MC) taxes, machinery and tools (M&T) taxes, local mobile property (LMP) tax, and consumer utility taxes. The Department is required to publish in a public forum, notice of all requests for correction filed pursuant to the 3rd enactment clause of House Bill 2085 (Chapter 202, 1999 Acts of Assembly), subject to the privacy limitations of § 58.1-3.

Archived Appeals

Appeal of Machinery and Tools (M&T) Tax
Posted Date: April 15, 2015 (Closed)
1-5903986770
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims certain tangible personal property used in the Taxpayer's business should be classified as intangible under the provisions of Va. Code § 58.1-1100 et. Seq.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: April 15, 2015 (Closed)
1-5927958425
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims of certain property was not sitused in the County.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: April 15, 2015 (Closed)
1-5948660381
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims certain tangible property used in its business should be treated as intangible personal property and reserved for state taxation under the provisions of Va. Code § 58.1-1101 A 2a.

Appeal of Machinery and Tools (M&T) Tax
Posted Date: April 15, 2015 (Closed)
1-5983538742
The locality requests reconsideration of P.D. 15-7 under the provisions of Va. Code § 58.1-3983.1. 

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5719788612
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that certain property was real property and not BTPP.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5714394838
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims a motor vehicle used in the business is registered in another locality and is normally parked in that locality. The Taxpayer also contends that certain property was real property and not BTPP.

Appeal of Machinery and Tools (M&T) Tax
Posted Date: June 26, 2014 (Closed)
1-5684694407
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends M&T tax was assessed on book value rather than original cost.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5640378115
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that it is a manufacturer and its equipment should have been subject to the M&T tax.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5719788612
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that certain property was real property and not BTPP.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5714394838
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims a motor vehicle used in the business is registered in another locality and is normally parked in that locality. The Taxpayer also contends that certain property was real property and not BTPP.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5719788612
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that certain property was real property and not BTPP.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5714394838
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims a motor vehicle used in the business is registered in another locality and is normally parked in that locality. The Taxpayer also contends that certain property was real property and not BTPP.

Appeal of Machinery and Tools (M&T) Tax
Posted Date: June 26, 2014 (Closed)
1-5684694407
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends M&T tax was assessed on book value rather than original cost.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: June 26, 2014 (Closed)
1-5640378115
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends that it is a manufacturer and its equipment should have been subject to the M&T tax.

Appeal of Machinery and Tools (M&T) Tax
Posted Date: February 5, 2014 (Closed)
1-5548390008
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer'€™s machinery and tools. The Taxpayer contends that this methodology does not reflect the fair market value of the assessed items, based on a formal appraisal obtained by the Taxpayer.

Appeal of Machinery and Tools (M&T) Tax
Posted Date: February 5, 2014 (Closed)
1-5548390008
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer's machinery and tools. The Taxpayer contends that this methodology does not reflect the fair market value of the assessed items, based on a formal appraisal obtained by the Taxpayer.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: February 5, 2014 (Closed)
1-5601611706
The Taxpayer appeals assessments of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims she was conducting a business, and therefore, was not subject to BTPP.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: February 5, 2014 (Closed)
1-5598355866
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer claims that as such, certain tangible property used in its business should be treated as intangible personal property and reserved for State taxation under the provisions of Va. Code § 58.1-1101 A 2a.

Appeal of Machinery and Tools (M&T) Tax
Posted Date: February 5, 2014 (Closed)
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contests the methodology the City used in assessing the Taxpayer'€™s machinery and tools. The Taxpayer contends that this methodology does not reflect the fair market value of the assessed items, based on a formal appraisal obtained by the Taxpayer.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: February 5, 2014 (Closed)
1-5612431749
The Taxpayer appeals an assessment of the M&T tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends certain property was real property and not BTPP.

Appeal of Business Tangible Personal Property (BTPP) Tax
Posted Date: May 6, 2012 (Closed)
1-5343578530
The Taxpayer appeals an assessment of the BTPP tax under the provisions of Va. Code § 58.1-3983.1. The Taxpayer contends certain tangible property used in its business should be treated as intangible personal property and reserved for state taxation under the provisions of Va. Code § 58.1-1101 A 2a.