Overview of the administrative review process

The following charts present an overview of the administrative review process and are intended to give general guidance to the local assessing officer and taxpayers. Local assessing officers and taxpayers should read the BPOL Regulations (23VAC10-500) to obtain complete information.

# 1.

Administrative review of BPOL assessments – Taxpayer

Critical Date

Function

Effect

Interest

Collection Activity

Within one year of 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

Application for Review filed with the local assessing officer

Local assessing officer makes a final written determination

Accrues

Stops when a complete Application for Review or a Notice of Intent to Appeal is fileda

Within 90 days of the date of the final written determination

Appeal to the Tax Commissionerb

Tax Commissioner will make a determination of the appeal

Accrues

Stops when an Appeal to the Tax Commissioner or a Notice of Intent to Appeal is filedc

aTaxpayers intending to appeal an assessment should immediately provide a written Notice of Intent to Appeal to the local assessing officer to stop collection activity. The local assessing officer must promptly notify the local officer responsible for collection activity that collection activities should be suspended. See 23VAC10-500-801 for a suggested form "Notice of Intent to Appeal to Local Assessing Officer." In order to prevent the commencement or resumption of collection activities, the taxpayer must file a complete application for review within 30 days of filing the notice of intent to appeal.

bIf the appeal is incomplete, taxpayer is given 30 days to complete it.

cTaxpayers intending to appeal a local assessing officer's determination should immediately provide a written Notice of Intent to Appeal to the local assessing officer and to the Tax Commissioner to stop collection activity. The local assessing officer must promptly notify the treasurer or other local official officer responsible for collection activity that collection activities should be suspended. See 23VAC10-500-802 for a suggested form "Notice of Intent to Appeal to Tax Commissioner." In order to prevent the commencement or resumption of collection activities, the taxpayer must file a complete application for review within 30 days of filing the notice of intent to appeal.

As the chart above indicates, the taxpayer must first file an Application for Review with the local assessing officer before an appeal can be made to the Tax Commissioner. The taxpayer must file the Application for Review within one year of 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. Upon the timely filing of an Application for Review, the local assessing officer will make a final written determination on the taxpayer's application. The taxpayer then has 90 days from the date of the local assessing officer's final written determination to appeal that determination to the Tax Commissioner.

# 2.

Administrative review of BPOL assessments; local assessing officer.

Critical Date

Function

Effect

Interest

Collection Activity

Within a reasonable time of receipt of taxpayer's Application for Review

Make a final written determination

Taxpayer has 90 days from date of final written determination to file an Appeal to the Tax Commissioner

Accrues

May begin or resume after final written determination is made

Within 30 days of notice that appeal has been made to the Tax Commissioner

Make a request to address new issues or make a written reply to taxpayer's appeala

Allows local assessing officer to respond to new issues or to the appeal, in general

Accrues

Stops until Tax Commissioner issues a final written determinationb

aIf a request to address new issues is made, the appeal will return to the local assessing officer and the local appeals process re-starts. The local assessing officer must make a new final determination which can be appealed to the Tax Commissioner.

bCollection activity may begin or resume if the taxpayer does not file a complete application for review within 30 days of filing the notice of intent to appeal.

As the chart above indicates, the local assessing officer must issue a final written determination within a reasonable time of the taxpayer's timely filing of an Application for Review. A taxpayer whose application for correction has been pending for more than one year without the issuance of a final determination may, upon not less than 30 days' written notice to the assessor, elect to treat the application as denied and appeal the assessment to the Tax Commissioner. The Tax Commissioner shall not consider an appeal filed in this manner if he finds that the absence of final determination on the part of the assessor was caused by the willful failure or refusal of the taxpayer to provide information requested and reasonably needed by the assessor to make his determination.

After issuing a final written determination, the local assessing officer should notify the local officer responsible for collection activity that collection activity may be commenced or resumed. Such collection efforts must be suspended, however, upon the taxpayer's filing of a Notice of Intent to Appeal the final determination or upon the filing of an Appeal to the Tax Commissioner. The Tax Commissioner will provide written notice to the local assessing officer when the taxpayer has filed a timely Appeal to the Tax Commissioner. The local assessing officer will then have 30 days to file a reply with additional information or to file a written request to address issues first raised on Appeal to the Tax Commissioner. If the local assessing officer files a written request to address new issues, the appeal must return to the local assessing officer and the local appeals process starts anew. Once an appeal is returned to the local assessing officer, the local assessing officer must issue a new final written determination which can be appealed to the Tax Commissioner.

Last amended: Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

Source: view the official text

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