Appealing the Assessment
Loudoun County assesses personal property on the assumption that it is in fair condition for its age. The vehicle owner can request a review of the assessment if a vehicle is not in average condition as of January 1 of the tax year being appealed, because of unusually high mileage, extensive unrepaired body damage or serious mechanical defects. This does not include normal wear and tear on the following:
- Brake system
- Cooling system
- Electrical and ignition system
- Exhaust system
- Fuel system
- Front-end parts
Appealing your assessment does not guarantee that it will be reduced nor does the filing of an appeal relieve the payment of the tax bill by the respective due date. If the assessment is later reduced as a result of an appeal and the original bill was paid, the county may issue a tax refund if all other taxes are current.
Unusually High Mileage
If your appeal is for unusually high mileage not previously reported on the annual tax declaration, please submit an appeal form (PDF) and attach a copy of a state vehicle safety inspection slip, vehicle repair document or other similar documentation which clearly identifies the vehicle and mileage on or prior to January 1 of the tax year being appealed.
Unrepaired Body Damage or Serious Mechanical Defect
For extensive unrepaired body damage or serious mechanical defect, please submit an appeal form (PDF) and a detailed damage and repair estimate written by an insurance adjustor or auto appraiser on business letterhead which clearly identifies the vehicle and includes the name, address, phone number and signature of the adjustor or appraiser. It must be clear from the documents provided that the condition existed on January 1 of the tax year being appealed.
Other Perceived Assessment Errors
All other perceived assessment errors resulting from incorrect or incomplete vehicle information (e.g., wrong make, model, year, location, ownership) are handled through the regular administrative correction process, not the official appeal. Thus, if the vehicle description, owner, period of tax, mailing address or location of the vehicle is incorrect, or the vehicle has been sold or moved from Loudoun County, please call the Commissioner's office at 703-777-0260 or email the Personal Property division and provide the pertinent information so the assessment may be corrected.
Appeal Time Requirements
All appeals must be made within three years from the last day of the tax year for which assessment is made, or within one year from the date of the assessment, whichever is later. It is our intent to respond to vehicle assessment appeals within 60 days. However, additional time may be necessary due to unpredictability in the number and complexity of appeals submitted to the office at any given time.