The Notice of Taxpayer Appeal Rights is a Loudoun County Commissioner of the Revenue document (printed code BTC3-0625) that explains how to challenge a local business tax assessment. It covers taxes such as the Business Personal Property Tax (BPPT), so it belongs among the Loudoun County property tax materials for businesses. Use it if you received an assessment and disagree with it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original notice and the appeal procedures are published by the county at loudoun.gov.
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What is BTC3-0625?
The Notice of Taxpayer Appeal Rights (subtitle: Options for Appealing a Local Business Tax Assessment) is the Loudoun County Commissioner of the Revenue notice that tells a business how it may challenge a local business tax assessment and which deadlines apply under Virginia law.
The notice sets out two options. The first is an Administrative Appeal in two steps: an appeal to the Commissioner of the Revenue, then, if the matter is unresolved, an appeal to the Virginia Tax Commissioner. The second is filing in Circuit Court, which you may do in addition to or instead of the administrative process.
You may appeal any local business tax assessment, including:
- Business Professional and Occupational License Tax (BPOL)
- Business Personal Property Tax (BPPT)
- Machinery and Tools Tax (M&T)
- Transient Occupancy Tax (TOT)
- Consumer Utility Tax
Once the Commissioner of the Revenue has received your complete appeal, or the Virginia Tax Commissioner or the Circuit Court has received your notice of appeal, collection activity is suspended. Interest continues to accrue while the appeal is pending.
The notice also mentions two things you can do before appealing: apply for correction to amend a filing that contains an error or omission, and request a written ruling on how a local license tax applies to a specific situation. It is a notice about business tax assessments; it does not describe other kinds of tax appeals.
Who needs to file BTC3-0625?
Businesses that have received a Loudoun County business tax assessment and disagree with it are the audience for this notice. Both appeal options are open to them: the Administrative Appeal and filing in Circuit Court.
- Taxpayers appealing a BPOL, BPPT, M&T, TOT or Consumer Utility Tax assessment follow the steps in the notice.
- Taxpayers who are dissatisfied with the Commissioner of the Revenue's final local determination, where the request was partially or completely denied, may then appeal to the Virginia Tax Commissioner. That second step is not available before a final local determination, except in the pending-for-more-than-one-year case described under When to file.
- A person acting for the taxpayer includes a Letter of Authorization and Power of Attorney, if applicable.
Whichever option you choose, the notice requires that you act in good faith, without intending to avoid paying taxes due, and follow the process in Virginia law, including deadlines. For questions about collection, the notice refers you to the Treasurer's Office at loudoun.gov/treasurer.
When to file BTC3-0625
Appeal deadlines run from the tax year or from an appealable event, and they differ by tax and by step. Your appeal must be timely filed within the statutory limits in the Virginia Code.
- BPOL (VA Code §58.1-3703.1(A)(5)): within the later of one year from the last day of the tax year, or one year of an appealable event, such as an increase in the assessment, denial of a refund, a first-time assessment or a classification determination.
- BPPT and other local business taxes (VA Code §58.1-3983.1(B)(1)): within the later of one year from the last day of the tax year for which the assessment was made, or one year from the date of an assessment resulting from a Commissioner of the Revenue's determination.
- Virginia Tax Commissioner: within 90 days of the final local determination. If your appeal to the Commissioner of the Revenue has been pending more than one year without a determination, you may treat it as denied after giving at least 30 days' written notice to the Commissioner of the Revenue.
- Circuit Court: the later of three years from the last day of the tax year or one year from the assessment date, or within one year of the Commissioner's determination on an application for correction or of the Virginia Tax Commissioner's Final Determination.
You receive a written determination within 90 days of providing all required information. An incomplete submission gives you 30 days to supply what is missing.
Documents you need
- Supporting documentation for your Step 1 appeal, with an explanation of how each document supports your claim.
- Letter of Authorization and Power of Attorney, if applicable, when someone other than the taxpayer files or handles the appeal.
- Additional documents or evidence that staff request after filing, which they may need for a proper and equitable determination; failing to respond may lead to denial.
- Application for Correction of Assessment, filed with the Clerk of the Circuit Court, if you seek judicial remedy in Circuit Court.
How to fill out BTC3-0625
Identify the assessment you dispute
Find the Loudoun County business tax assessment and note its type: BPOL, BPPT, M&T, TOT or Consumer Utility Tax. The notice allows an appeal of any local business tax assessment.
Check your appeal deadline
Compare the dates on your assessment with the BPOL or BPPT deadline in the notice, and with the Virginia Code section it cites. Appeals must be timely filed.
Choose your appeal option
Decide between an Administrative Appeal (first to the Commissioner of the Revenue, then if unresolved to the Virginia Tax Commissioner) and filing in Circuit Court. You may use the court option in addition to or instead of the administrative process.
Enter taxpayer and account details
In your appeal letter, include the taxpayer name and address, the place(s) of business, the Taxpayer Identification Number (FEIN or SSN) and the Loudoun business tax account number(s).
Identify the assessment in dispute
State which assessment(s) you are appealing, so the Commissioner of the Revenue can match the appeal to the correct account.
Explain why the assessment is incorrect
Give a detailed explanation, attach supporting documentation, and explain how each document supports your claim.
State the remedy you request
Say what outcome you are asking for. If someone else files for you, add the Letter of Authorization and Power of Attorney.
Assemble the package and submit
Check that the submission is complete, then send it through one of the channels described under How to submit. An incomplete submission gives you 30 days to provide the missing information.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF and keep a copy with your appeal records.
How to submit BTC3-0625
Step 1 appeals go to the Commissioner of the Revenue online, in person or by mail; later steps go to the Virginia Tax Commissioner or the Circuit Court.
- Online: upload your appeal at loudoun.gov/COR-Upload. The county directs completed forms with sensitive personal identifying information to its secure Document Upload Portal.
- In person: Leesburg, 1 Harrison Street SE, 1st Floor, or Sterling, 46000 Center Oak Plaza.
- By mail: Robert S. Wertz, Jr., Commissioner, Attn: Compliance, PO Box 8000, Leesburg VA 20177-9804.
- Virginia Tax Commissioner (Step 2): details are at tax.virginia.gov/administrative-appeals.
- Circuit Court: file your Application for Correction of Assessment with the Clerk of the Circuit Court; details are at loudoun.gov/clerk.
Only complete submissions are accepted. Staff may ask for more documents or evidence, and if you do not respond the appeal may be denied; you may also ask to meet with staff. Questions about the process: [email protected] or 703-777-0400. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Missing the statutory deadline: the appeal must be timely filed within the Virginia Code limits, which differ for BPOL, BPPT and other local business taxes.
- Submitting an incomplete appeal: only complete submissions are accepted, and you have 30 days after notice to supply the missing information.
- Leaving out required contents such as the TIN (FEIN or SSN), the Loudoun business tax account number(s) or the identification of the assessment(s) in dispute.
- Not stating the remedy you are requesting, or not explaining why the assessment is incorrect.
- Going to the Virginia Tax Commissioner before a final local determination has been issued, unless the appeal has been pending more than one year and you gave at least 30 days' written notice.
- Waiting longer than 90 days after the Commissioner of the Revenue's final local determination to appeal to the Virginia Tax Commissioner.
- Ignoring staff requests for more documents or evidence, since the appeal may be denied.
- Assuming interest stops during the appeal; collection activity is suspended, but interest continues to accrue.
Frequently asked questions
What is the Notice of Taxpayer Appeal Rights in Loudoun County?
It is a Commissioner of the Revenue notice explaining how to challenge a Loudoun County local business tax assessment. It describes the two-step Administrative Appeal, the Circuit Court option, the contents of an appeal and the deadlines under Virginia law.
Does this notice cover Loudoun County property tax appeals?
It covers local business tax assessments, including Business Personal Property Tax (BPPT), within the wider set of Loudoun County property tax materials. Other listed taxes are BPOL, Machinery and Tools, Transient Occupancy and Consumer Utility Tax.
How long do I have to appeal a Loudoun County business tax assessment?
For BPOL, the later of one year from the last day of the tax year or one year of an appealable event. For BPPT and other local business taxes, the later of one year from the end of the tax year or one year from the assessment date resulting from a determination.
What must my appeal letter include?
Taxpayer name and address, place(s) of business, TIN (FEIN or SSN), Loudoun business tax account number(s), the assessment in dispute, why it is incorrect, supporting documentation with an explanation, the remedy requested and a Letter of Authorization and Power of Attorney if applicable.
Where do I send my appeal to the Commissioner of the Revenue?
Upload it at loudoun.gov/COR-Upload, deliver it at the Leesburg (1 Harrison Street SE, 1st Floor) or Sterling (46000 Center Oak Plaza) location, or mail it to Robert S. Wertz, Jr., Commissioner, Attn: Compliance, PO Box 8000, Leesburg VA 20177-9804.
Will I have to pay while my appeal is pending?
Collection activity is suspended once the Commissioner of the Revenue receives your complete appeal, or the Virginia Tax Commissioner or Circuit Court receives your notice of appeal. Interest continues to accrue. Ask the Treasurer's Office about collection questions.
How long does the Commissioner of the Revenue take to decide?
You receive a written determination within 90 days of providing all required information. If the appeal has been pending more than one year with no final determination, you may treat it as denied after giving at least 30 days' written notice.
Can I fill out the Notice of Taxpayer Appeal Rights online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or submit your appeal; it goes to the county, the Virginia Tax Commissioner or the Circuit Court through their own channels.
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