Local Business Tax Appeal Process

​​​​​​​​​Taxpayers may seek correction of local business tax assessments through an administrative process. The first step in the process is to appeal the assessment to the Commissioner of the Revenue by sending a letter detailing the nature of the appeal.

Requests for Appeal must be sent to:

Philip J. Kellam​
Commissioner of the Revenue
2401 Courthouse Drive
Virginia Beach, VA 23456

All requests for review will be acknowledged by the Commissioner's office when accepted. At that time, all collection activity will be suspended until the date of the Commissioner's Final Local Determination. Interest will continue to accrue until paid or abated.

Please see PD 00-2​ on the Department of Taxation's website for more information about business tax appeals.

If you have additional questions or need assistance regarding this procedure, please contact the Audit Div​​isi​on of the Commissioner's office.​

Contact Information