Business Tax Appeals

Business Tax Appeals

Any person or business assessed a business, professional and occupational license (BPOL), machinery and tools, business tangible personal property or a consumer utility tax may seek a review of his or her assessment using the Loudoun County Business Tax Appeal Process (PDF). This process provides taxpayers a means to address assessment or filing issues. If you believe that your assessment is incorrect or that a filing error was made, please review the appeals process and submit an appeal to the Office of the Commissioner of the Revenue. Filing deadlines are as follows:

  • For BPOL, 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 such assessment.
  • For machinery and tools, business tangible personal property, bank franchise, transient occupancy, short-term rental or consumer utility taxes 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.

Please review all Appeal Process requirements and be sure to submit any necessary documentation to the Loudoun County Office of the Commissioner of the Revenue.

To assist you in preparing your appeal, please consult the following resources:

Loudoun County Business Tax Appeal Process (PDF)

Loudoun County, VA Codified Ordinances, Chapter 840

Statutory Authority Granted by State of Virginia

Process for Submitting an Appeal Application for Review to a Local Assessing Officer

Virginia Department of Taxation Guidelines for Appealing Local Business Taxes

Frequently Asked Questions: Business Tax Administrative Appeals

Code of Virginia §58.1- Taxation

If you need assistance completing the appeal application or have questions regarding the assessment of local taxes, please contact the Business Tax Division at (703) 777-0260 or email to compliance@loudoun.gov.

Utilization of this appeal process in no way affects a taxpayer's ability to seek remedy for an erroneous assessment in Circuit Court.