HomeConnectCommissioner of the RevenuePersonal Property / Vehicle TaxesAssessment Appeals

Overview
If you believe that your personal property has been over-assessed, you may appeal the assessment.

• Individual sales, purchase prices or trade-in offers may not be used as a basis for vehicle assessments under the Code of Virginia.
• Value adjustments are generally for conditional factors which can be readily identified and the extent of any loss of value clearly documented.
• High mileage is a conditional factor for which adjustments in value are most frequently made.

Procedure
If your vehicle was in less than average condition as of January 1, submit an Appeal Form and one of the following:

• An itemized estimate from an automobile repair facility detailing the extent of damage and the cost to repair the vehicle
• A copy of an insurance company estimate describing the condition and cost to repair damage
• For high mileage adjustment, a copy of the latest safety inspection slip, vehicle repair or similar documentation which shows the mileage