{"data":{"id":"us-va/23vac10-500-650","jurisdiction":"us-va","citation":"23VAC10-500-650","heading":"Overview of the administrative review process","body":"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.\n\n1. Administrative review of BPOL assessments – Taxpayer\n\nCritical Date\n\nFunction\n\nEffect\n\nInterest\n\nCollection Activity\n\nWithin 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\n\nApplication for Review filed with the local assessing  officer\n\nLocal assessing officer makes a final written  determination\n\nAccrues\n\nStops when a complete Application for Review or a Notice  of Intent to Appeal is fileda\n\nWithin 90 days of the date of the final written  determination\n\nAppeal to the Tax Commissionerb\n\nTax Commissioner will make a determination of the appeal\n\nAccrues\n\nStops when an Appeal to the Tax Commissioner or a Notice  of Intent to Appeal is filedc\n\naTaxpayers 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.\n\nbIf the appeal is incomplete, taxpayer is  given 30 days to complete it.\n\ncTaxpayers 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.\n\nAs 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.\n\n2. Administrative review of BPOL assessments; local assessing officer.\n\nCritical Date\n\nFunction\n\nEffect\n\nInterest\n\nCollection Activity\n\nWithin a reasonable time of receipt of taxpayer's  Application for Review\n\nMake a final written determination\n\nTaxpayer has 90 days from date of final written determination  to file an Appeal to the Tax Commissioner\n\nAccrues\n\nMay begin or resume after final written determination is  made\n\nWithin 30 days of notice that appeal has been made to the  Tax Commissioner\n\nMake a request to address new issues or make a written  reply to taxpayer's appeala\n\nAllows local assessing officer to respond to new issues  or to the appeal, in general\n\nAccrues\n\nStops until Tax Commissioner issues a final written  determinationb\n\naIf 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.\n\nbCollection 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.\n\nAs 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.\n\nAfter 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.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 500. Business, Professional and Occupational License Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/section650/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:19Z","sha256":"fce2dcd89a3e978b2969c755c1df01fc0c610b727b9a462c8aa86712c531c7d6","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-640","next":"us-va/23vac10-500-660"},"notice":"GroundRules: Original legal text. Not legal advice."}