Vehicle Valuation Personal Property Tax Appeals

Legal Basis for Uniform Assessments

• Virginia State law (Section 58.1-3503.A.3) requires the Commissioner of Revenue to assess vehicles using values found in a recognized pricing guide, ensuring uniformity and equity of all assessments within a jurisdiction.
• Virginia State law (Section 58.1-3515) also specifies that personal property assessments are based on property values as of January 1 of the tax year, which begins on January 1 and ends on December 31.
• To meet these requirements, Arlington uses one of the lowest January 1 values, the clean loan value, in the J.D. Power pricing guide.

Read the Following Before Filing an Official Valuation Appeal

• All vehicles, including automobiles, trailers, and boats, located in Arlington are subject to Arlington County personal property taxes.
• If you feel your vehicle has been assessed incorrectly, you may appeal your assessment to the Commissioner of Revenue pursuant to Virginia state law (Section 58.1-3980, et seq.) .
• Arlington taxpayers may use the Commissioner of Revenue’s official vehicle valuation assessment appeals form only if they believe the Commissioner has not assessed their vehicle correctly because of special circumstances related to the condition of the vehicle, such as excessive rust or damage from an accident, that may have reduced the vehicle’s value below the official assessed value.
• If an official valuation appeal is submitted and a response is not received by October 5 or the due date printed on your bill, the original tax amount is still due by the respective due date. If the appeal is approved and the assessment is later reduced, the Treasurer’s Office is responsible for issuing a refund.

Vehicle Valuation Appeals Process

1. Have your vehicle individually appraised by an expert appraiser, such as a car dealer, insurance appraiser, car auctioneer, or automobile mechanic. The vehicle must be in the physical possession of the appraiser.

   The written appraisal must:

   • Be conducted by an appraiser who has no financial interest in the purchase or sale of the vehicle.
   • Be on the appraiser’s letterhead and include the appraiser’s name, address, phone number, and signature.
   • Describe the vehicle’s condition as of January 1 of the relevant tax year, list the specific condition issues, and explain how those issues reduce the clean loan value listed in the J.D. Power pricing guide. Examples include excessive rust, body damage, or a missing engine. Excessive mileage alone is not a sufficient reason.
2. File the completed Notice of Appeal of Vehicle Valuation Personal Property Assessment application and the official vehicle appraisal.
3. The Commissioner of Revenue’s Vehicle Personal Property Tax Division will review the appeal and notify you of the final decision.

Important Notes

• An appeal becomes official once you have filed the required documents with the Commissioner of Revenue’s Office. Please allow thirty (30) days for review and determination.
• Appealing your assessment does not guarantee that your personal property tax assessment will be adjusted.
• If you disagree with the final decision, you can appeal your assessment by filing suit against Arlington County in the Arlington Circuit Court, pursuant to Code of Virginia § 58.1-3984 .

If you have sold, disposed of, or moved your vehicle from Arlington County, please complete one of the following smart forms:

• Sold or Disposed Of form
• Moved form

If you have questions, call the Commissioner of Revenue Vehicle Personal Property Tax Division at 703-228-3135 to speak to a Tax Assessor.