Frederick County
Home MenuProcedures & Rights to Appeal
| INFORMATION and FORMS |
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|---|---|---|
| Notice of Right to Appeal/Procedures - LOCAL LICENSE TAX | Printable | |
| Notice of Right to Appeal/Procedures - REAL PROPERTY TAX | Printable | |
| Right to Correction - BUSINESS (M&T, PP, Consumer, Utility) & MOBILE PROPERTY | Printable | |
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Application for Review (Appeal) - Local Business Taxes ONLY |
Printable | |
| Application for Review (Appeal) - Vehicles ONLY | Printable |
RIGHT TO APPEAL - Local License Tax
Any person assessed with a local license tax as a result of an “appealable event” may file an administrative appeal of the assessment within one year from the last day of the tax year for which such assessment is made, or within one year from the date of the appealable event, whichever is later, with the Commissioner of the Revenue.
An “appealable event” means:
- an increase in the assessment of a local license tax payable by a taxpayer,
- the denial of a refund, or
- the assessment of a local license tax where none previously was assessed, arising out of the Commissioner of the Revenue's:
- examination of records, financial statements, books of account, or other information for the purpose of determining the correctness of an assessment;
- determination regarding the rate or classification applicable to the licensable business;
- assessment of a local license tax when no return has been filed by the taxpayer; or
- denial of an application for correction of erroneous assessment attendant to the filing of an amended application for license.
An appealable event includes a taxpayer's appeal of the classification applicable to a business, including whether the business properly falls within a business license subclassification established by the locality, regardless of whether the taxpayer's appeal is in conjunction with an assessment, examination, audit, or any other action taken by the locality.
An appeal can be submitted via email, letter, or by using either “Application for Review (Appeal) – Local Business Taxes Only” on the Commissioner’s website under “Forms & Applications” at www.fcva.us/cor.
The appeal should be mailed to:
Commissioner of the Revenue
Local License Tax Appeal
PO Box 552
Winchester VA 22604
Further appeals can be made to the Virginia State Tax Commissioner and Frederick County Circuit Court.
FOR IMPORTANT DETAILS, see printable version of “NOTICE OF RIGHT TO APPEAL AND PROCEDURES – LOCAL LICENSE TAX”
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RIGHT TO APPEAL - Real Property Tax
Any person, firm or corporation assessed by the Commissioner of the Revenue with a real property tax who believes the assessment of real estate is erroneous may appeal such assessment if the error sought to be corrected in any case was made by the Commissioner, or is due to a factual error made by others in connection with conducting general reassessments as provided for in the Code of Virginia.
To discuss any assessment questions you may have, we encourage you to first call the Assessor at 540-665-5680. Assessor hearings are held in the Commissioner’s area of the County Administration Building at 107 North Kent St in Winchester. Exact hearing dates will be published in The Winchester Star and posted on the Commissioner’s website. You must call 540.722.8319 from 9 am - 4 pm (Monday – Friday) to schedule a hearing with the Assessor.
Appeals can be made to the Board of Equalization and the Frederick County Circuit Court.
An appeal can be submitted via email, letter, or by using our “Appeal of Assessment” form which can be sent to you by call 540-665-5680.
The appeal should be mailed to:
Commissioner of the Revenue
Real Property Tax Appeal
PO Box 552
Winchester VA 22604
FOR IMPORTANT DETAILS, see printable version of “NOTICE OF RIGHT TO APPEAL AND PROCEDURES – REAL PROPERTY TAX”
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RIGHT TO CORRECTION OF ASSESSMENTS, REMEDIES & REFUNDS - Local Business Tax: Business Tangible Personal Property, M&T, Consumer, Utility, and Mobile Property: Vehicles, Airplanes, Boats, Campers, Trailers etc.
Any person, firm or corporation assessed by the Commissioner of the Revenue with any local tax, including but not limited to taxes on tangible personal property, machinery and tools, transient occupancy, or food and beverage, aggrieved by any such assessment, may, within three years from the last day of the tax year for which such assessment is made, or within one year from the date of the assessment, whichever is later, apply to the Commissioner for a correction thereof.
An appeal can be submitted via email, letter, or by using either “Application for Review (Appeal) – Local Business Taxes Only” or “Application for Review (Appeal) – Vehicles Only” on the Commissioner’s website under “Forms & Applications” at www.fcva.us/cor.
The appeal should be mailed to:
Commissioner of the Revenue
Local Business or Mobile Tax Appeal
PO Box 552
Winchester VA 22604
Further appeals can be made to the Virginia State Tax Commissioner, Frederick County Circuit Court, and Supreme Court.
FOR IMPORTANT DETAILS, see printable version of “RIGHT TO CORRECTION - Business & Mobile Property"