To determine the value of a motor vehicle as of January 1st of a tax year, the Commissioner of the Revenue uses the average loan value listed in the National Automobile Dealers Association Official Used Car Guide.
The following instructions and procedures must be followed in the filing of an appeal.
1. Appeals will be reviewed in the order received; please allow an ample amount of time for processing.
2. Please complete the Itemized Estimate/Affidavit Form carefully with all requested information by the repair person or estimator:
3. Owners of inoperable motor vehicles due to extensive body damage or mechanical malfunction will not be required to have such vehicles towed to a repair facility for estimates or repairs or to pay an estimator for an on-site estimate of costs. Such owners must, however, complete and certify the Itemized Estimate/Affidavit Form and their vehicle may be subject to an on-site inspection by an Inspector of the Commissioner of the Revenue’s Office.
4. A tax bill subject to appeal must be paid on or before the tax due date to preclude the addition of penalty and interest. Taxpayers possessing a bill with an erroneous assessment resulting from a mistake should immediately seek adjustment by either contacting the Commissioner of the Revenue’s Office at 540-772-2046 or come by in person to the Commissioner’s Office located at 5204 Bernard Drive SW on the first floor.
5. Information contained on the Itemized Estimate/Affidavit Form will be taken into consideration by our office, along with all other available information, in the determination of adjustment.
6. Failure to submit the required information will result in your appeal not being processed.
7. Mail this itemized Estimate/Affidavit Form and supporting documentation to:
Nancy J. Horn
Commissioner of the Revenue
P. O. Box 20409
Roanoke, Virginia 24018 -0513
or fax to our office at (540) 772-2015
8. Completed forms may also be submitted in person at the Commissioner of the Revenue's Office 5204 Bernard Drive, First Floor. The office hours are Monday through Friday, 8 a.m. through 5 p.m. Completed Estimate/Affidavit Forms must be reviewed by Commissioner of the Revenue Nancy Horn or Personal Property Supervisor Linda Powell.