Business Tax Appeals

Any person or business assessed a Transient Occupancy, Food and Beverage, Admissions, or Business Professional and Occupational License (BPOL) Tax, may seek a review of his or her assessment using the Town of Middleburg Business Tax Appeal Process .This process provides taxpayers a means to address an assessment or filing issues. 

Any person or business assessed a Business Personal Property Tax may seek a review of his or her assessment using the Loudoun County Appeal Process.

Submitting an Appeal

If you believe that your assessment is incorrect or that a filing error was made, please review the appeal process requirements and submit any necessary documentation to the Finance Director/Town Treasurer by email or mail to: PO Box 187, Middleburg, VA 20118-0187. If you need assistance with completing the appeal process or have questions regarding the assessment of local taxes, please contact the Town Office by phone, (540) 687-5152, or by email. 

Appeal Preparation

To assist you in preparing your appeal, please consult the following resources:

• Town of Middleburg Business Tax Appeal Process*
  *Utilization of this appeal process in no way affects a taxpayer’s ability to seek remedy for an erroneous assessment in Circuit Court.
  
• Middleburg, VA Town Code, Chapter 97
• Statutory Authority Granted by State of Virginia
• Process for Submitting an Appeal Application for Review to a Local Assessing Officer
• Virginia Department of Taxation Guidelines for Appealing Local Business Taxes
• Code of Virginia §58.1- Taxation

Appeal Filing Deadlines

• Va. Code §58.1-3980 - Appeal Application for Correction 
  • Any person, firm or corporation assessed any local tax may file an Appeal Application for Correction. The Appeal Application for Correction must be filed within three (3) years from the last day of the tax year for any assessment or within one (1) year from the date of assessment, whichever is later.
• Va. Code §58.1-3703.1 – Administrative Appeal of Local Business License Tax
  • This Appeal must follow an appealable event and be filed within one (1) year of the date of the appealable event or within one (1) year from last day of the tax year, whichever is later.