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,” thus ensuring uniformity and equity of all assessments within a jurisdiction.
• Virginia State law (Section 58.1-3515) also specifies that personal property assessments are to be 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 guide.

Read the Following Before Filing an Official Valuation Appeal

• All vehicles (e.g., automobiles, trailers, boats) located in Arlington are subject to Arlington County personal property taxes.
• If you feel your vehicle has been assessed (valued) 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 feel that the Commissioner has not assessed their vehicles correctly because of special circumstances relating to the condition of the vehicle (e.g., excessive rust, damage due to an accident) that may have caused the vehicle’s value to be less than the official assessed value. All other appeals and requests for corrections (such as those involving situs, ownership or the proper garage jurisdiction) should be conveyed to the Commissioner’s office by calling 703-228-3135. (You may be requested to state your objection to the assessment in writing in some cases.)
• 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 will issue a refund for the overpayment.

• Please note: If there are other issues, such as incorrect information on your assessment like if you have sold your vehicle, moved your vehicle from Arlington, or disposed of your vehicle, please call the Commissioner’s office at 703-228-3135 so the Commissioner can correct your assessment.

Vehicle Valuation Appeals Process

1. Have your vehicle individually appraised by an expert appraiser (e.g., car dealer, insurance appraiser, car auctioneer, or automobile mechanic). The written appraisal must:

• Be on the appraiser’s letterhead, which includes the appraiser’s name, address, phone number, and signature.
• Describe the vehicle’s condition on January 1 of the assessment’s tax year. List the specific conditions and the amount the condition(s) make your vehicle’s worth lower than the clean loan value listed in the J.D. Power pricing guide.  For example, excessive rust, body damage, or missing engine.  Excess mileage alone is not a sufficient reason.

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