Can the Virginia Tax Commissioner hear an appeal of local tangible personal property (car) tax assessed on an individual's personal vehicle?

Plain-English summary

A person was billed local tangible personal property tax — the "car tax" — on their personal vehicle for the 2020 through 2025 tax years. Saying the vehicle had been stolen, they appealed to the Virginia Tax Commissioner. The Commissioner issued a "notice of jurisdiction" explaining that the Department cannot hear this kind of appeal.

Virginia only lets the Department review a narrow slice of local-tax disputes. Under Va. Code § 58.1-3983.1 D, the Department's jurisdiction over local-tax appeals is limited to final local determinations on local business taxes and mobile property taxes. Tax on an individual's personal vehicle is neither a business tax nor a mobile property tax, so it falls outside what the Commissioner can decide.

The Commissioner pointed the owner to the right forums instead:

• Appeal to the locality (the commissioner of the revenue) under Va. Code § 58.1-3980; or
• Go to circuit court under Va. Code § 58.1-3984.

The Commissioner also noted that many localities have their own procedures to appeal or request a reassessment of personal-property tax on a vehicle — useful where, as here, the car was stolen (or sold, totaled, or moved) — and recommended contacting the county directly.

What this means for you

Individuals disputing a personal-vehicle "car tax" bill

Don't send it to the state Tax Commissioner — the Department has no jurisdiction over personal-vehicle property tax. Take it to your local commissioner of the revenue (under § 58.1-3980) or to circuit court (under § 58.1-3984). If your car was stolen, sold, junked, or moved out of the locality, ask the locality about its reassessment or proration process; that's usually the fastest fix.

How this fits with business property appeals

Virginia's Department can hear certain business tangible personal property (BTPP) appeals — but only after a proper local appeal under § 58.1-3983.1 (see the companion ruling P.D. 26-17). Personal (non-business) vehicle tax gets no Department appeal at all. Know which bucket your property falls in before choosing where to file.

Tax professionals

The dividing line is § 58.1-3983.1 D: the Department reviews local business and mobile property tax determinations only. Individual personal-property assessments (personal cars, boats, etc.) are for the locality and the circuit court. Route clients accordingly to avoid a jurisdictional dead end.

Common questions

Q: My car was stolen but I'm still being taxed on it. Can the state Tax Commissioner fix that?
A: No. The Department has no jurisdiction over personal-vehicle property tax. Appeal to your locality under § 58.1-3980 or to circuit court under § 58.1-3984, and ask the locality about reassessment for a stolen vehicle.

Q: Why can't the Department hear my personal car-tax appeal?
A: Va. Code § 58.1-3983.1 D limits the Department's local-tax appeal jurisdiction to local business and mobile property taxes. An individual's personal vehicle is neither.

Q: Where do I actually go?
A: To the local commissioner of the revenue (application for correction under § 58.1-3980) or the circuit court (§ 58.1-3984). Many localities also publish their own vehicle-tax appeal or reassessment procedures.

Q: Does this apply to business vehicles too?
A: Business tangible personal property can qualify for a Department appeal, but only after a proper local appeal under § 58.1-3983.1. This ruling is specifically about an individual's personal vehicle.

Citations and references

Statutes:

• Va. Code § 58.1-3983.1 D — the Department's jurisdiction over local-tax appeals is limited to final local determinations on local business and mobile property tax assessments
• Va. Code § 58.1-3980 — application to the local assessing officer (commissioner of the revenue) for correction of a local tax
• Va. Code § 58.1-3984 — application to the circuit court for correction of an erroneous local assessment

Prior public documents (described here rather than linked): a line of determinations (2017, 2018, 2022, 2024) holding that the Department's local-tax appeal jurisdiction does not extend to personal (non-business) tangible personal property assessments.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 26-20

Original ruling text

April 16, 2026

Re: Notice of Jurisdiction
Taxpayer: *
Locality Assessing Tax: County of ***
Local Tangible Personal Property Tax

Dear *:

This notice of jurisdiction is issued upon the application for correction filed by you on behalf of yourself (the “Taxpayer”) with the Department. The Taxpayer appeals the assessment of tangible personal property tax by the County of * (the “County”) for the 2020 through 2025 tax years.

The following determination is based on the facts presented to the Department summarized below. The Code of Virginia sections cited are available online at law.lis.virginia.gov. The public documents cited are available online at tax.virginia.gov in the Laws, Rules, and Decisions section of the Department’s website.

FACTS

The County issued an assessment of tangible personal property tax on the Taxpayer’s personal vehicle for the 2020 through 2025 tax years. The Taxpayer appealed to the Department, asserting that the vehicle had been stolen.

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), P.D. 18-205 (12/10/2018), P.D. 22-147 (10/7/2022), and P.D. 24-94 (9/25/2024). 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 consider an appeal. The Taxpayer 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.

The Department understands that many localities set forth procedures for appealing an assessment, or requesting a reassessment, of property tax on a personal vehicle. The Department recommends visiting the County's website or contacting them directly for further information.

If you have any questions regarding this determination, you may contact * in the Office of Tax Policy and Legal Affairs, Tax Adjudication and Resolution Division, at or **@tax.virginia.gov.

Sincerely,

Kristin L. Collins
Tax Commissioner
Commonwealth of Virginia

AR/5527.T

Related Documents

17-142

18-205

22-147

24-94