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Robert S. Wertz, Jr. Web loudoun.gov/COR Phone [PHONE REDACTED] Mailing Address PO Box 8000 Leesburg, VA 20177-9804 In-person Service Leesburg - 1 Harrison Street SE, 1st Floor Sterling - 46000 Center Oak Plaza Notice of Taxpayer Appeal Rights Options for Appealing a Local Business Tax Assessment If you have received a Loudoun County business tax assessment, and you disagree with that assessment, you have two options to challenge it. • File an Administrative Appeal, following a two-step process: 1. Appeal to the Commissioner of the Revenue; details at loudoun.gov/BusinessTaxAppeals 2. If unresolved, appeal to the Virginia Tax Commissioner; details at tax.virginia.gov/administrative-appeals • File in Circuit Court; details at loudoun.gov/clerk. When using either option, you must act in good faith, without intending to avoid paying taxes due, and follow the process provided by Virginia law, including meeting deadlines. You can review Virginia law regarding preparing an appeal at tax.virginia.gov. Once your complete appeal is received by the Commissioner of the Revenue or your notice of appeal is received by the Virginia Tax Commissioner or by the Circuit Court, collection activity will be suspended; however, interest will continue to accrue while the appeal is pending. What to appeal: You may appeal any local business tax assessment, including: • Business Professional and Occupational License Tax (BPOL) • Business Personal Property Tax (BPPT) • Machinery and Tools Tax (M&T) • Transient Occupancy Tax (TOT) • Consumer Utility Tax Need help? Contact the Commissioner of the Revenue's Office at [EMAIL REDACTED] or [PHONE REDACTED] with questions about the appeal process. Before appealing, you may make application for correction to amend a filing that contains an error or omission. You may also request a written ruling regarding the application of a local license tax to a specific situation. For collection-related questions, contact the Treasurer's Office: loudoun.gov/treasurer. File an Administrative Appeal Step 1: Appeal to the Commissioner of the Revenue - To be considered, your appeal must be timely filed within the statutory limits defined in the Virginia Code (see Deadlines). Appeal Contents - Include the following in your appeal letter: • Taxpayer name and address • Place(s) of business • Taxpayer Identification Number (FEIN or SSN) • Loudoun business tax account number(s) • Identify assessment(s) in dispute • Detailed explanation of why the assessment is incorrect • Supporting documentation with explanation of how the documentation supports your claim • What remedy you are requesting • Letter of Authorization and Power of Attorney, if applicable. Only complete submissions will be accepted. If your submission is deemed incomplete, you'll be notified and will have 30 days to provide necessary information to finalize the submission. Where to submit an appeal: File online at loudoun.gov/COR-Upload, in-person at a service location listed above, or by mail to: Robert S. Wertz, Jr., Commissioner, Attn: Compliance, PO Box 8000, Leesburg VA 20177-9804. After filing, staff may ask you for more documents or evidence necessary for a proper and equitable determination of the appeal. If you do not respond, the appeal may be denied. You may also ask to meet with staff about your concerns. 1 I BTC3-0625 Continued on Reverse ---PAGE BREAK--- Notice of Taxpayer Appeal Rights - Business File an Administrative Appeal - Continued Deadline: Business Professional Occupational License Tax - VA Code §58.1-3703.1(A)(5) File appeal within the later of: • One year from the last day of the tax year, or • One year of an appealable event. Appealable Events include: ◦ an increase in the assessment of a local license tax payable by a taxpayer; ◦ the denial of a local license tax refund; ◦ assessment of a local license tax where none previously was assessed; ◦ determination of classification applicable to taxpayer’s business, including whether the business properly falls within a business license classification established by Loudoun County. To qualify as an appealable event, the action must arise out of the local assessing official's: ◦ examination of records, financial statements, and other information for determining a correct assessment; ◦ determination regarding the rate or classification applicable to the licensable business; ◦ assessment of a local license tax when no return was filed by the taxpayer; ◦ denial of an application for correction attendant to the filing of an amended application for license. Deadline: Business Personal Property Tax and Other Local Business Taxes - VA Code §58.1-3983.1(B)(1) File appeal within the later of: • One year from the last day of the tax year for which the assessment was made, or • One year from the date of an assessment resulting from a Commissioner of the Revenue’s determination. Final Determination: You’ll receive a written determination within 90 days of providing all required information. Step 2: Appeal to the Virginia Tax Commissioner - You may file an Administrative Appeal to the Virginia Tax Commissioner only after having been issued a final local determination of an Administrative Appeal from the Commissioner of the Revenue where your request was partially or completely denied. VA Code §58.1-3703.1(A)(5)(e), §58.1-3703.1(A)(6)(a), §58.1-3983.1(B)(6), and §58.1-3983.1(D)(1) Deadline: You must file any appeal to the Virginia Tax Commissioner within 90 days of the final local determination of an Administrative Appeal issued by the Commissioner of the Revenue. If your appeal to the Commissioner of the Revenue has been pending for more than one year without a final local determination being issued, you may choose to treat the appeal as denied and make your appeal to the Virginia Tax Commissioner. However, you must first provide at least 30 days' written notice to the Commissioner of the Revenue. File in Circuit Court You may challenge your assessment in Circuit Court in addition to or instead of following the administrative appeal process. To seek judicial remedy, the taxpayer must file their Application for Correction of Assessment with the Clerk of the Circuit Court. Deadline: Appeals to the Circuit Court must be filed within the later of: • Three years from the last day of the tax year for which any such assessment is made, • One year from the assessment date, Or within: • One year from the Commissioner of the Revenue's determination pursuant to an application for correction under VA Code §58.1-3980, • One year from the Virginia Tax Commissioner's Final Determination. Please consult VA Code §58.1-3984 for complete information regarding assessment actions brought in Circuit Court. 2 I Loudoun County I Office of the Commissioner of the Revenue I BTC3-0625