Chapter 534, 2004 Acts of Assembly (House Bill 464) expanded the Virginia Department of Taxation's authority to hear local tax appeals to include assessments of the tangible personal property tax on airplanes, boats, campers, recreational vehicles and trailers (the "local mobile property tax"). The Tax Commissioner is, however, precluded from making determinations regarding the valuation or method of valuation for local mobile property tax assessments. The new administrative appeals process takes effect on January 1, 2005.

The Department is preparing to issue final guidelines for appeals of local mobile property tax disputes and is seeking the input of interested parties. A draft of the Mobile Property Tax (MPT) Guidelines has been posted to the Department's web site at http://www.tax.state.va.us/Web_PDFs/DraftMPTGuidelines11-05-04.pdf.

The MPT Guidelines have been written to conform as closely as possible to the administrative review process for the Machinery and Tools, Business Tangible Personal Property and Merchants’ Capital Taxes (the "Local Business Taxes") set forth in the 1999 and 2004 Guidelines for Appealing Local Business Taxes.

Interested parties may submit their comments and questions by email by the close of business on November 19, 2004. Final Guidelines will be issued by December 1, 2004.