FLT CREW OF CITATION EXCEL IS UNABLE TO ROTATE ON TKOF AND REJECT TKOF ABOVE V1. AFTER THE EVENT; THE FLT CREW DETERMINED V SPD CALLOUTS WERE APPROX 4 KTS EARLY; DUE TO INACCURATE FUEL WT. NO CAUSE DETERMINED FOR LACK OF CTL RESPONSE BY ACFT AT ROTATION.

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I WAS THE FO (PNF) ON A FLT FROM ZZZ-ZZZ1; UNDER FAR 135. WE HAD 6 PAX. THE RELEASE CALLED FOR 4500 LBS OF FUEL; WHICH PUT US AT A 19000 LB TKOF WT. I HAD ENTERED THE FUEL AND FLT PLAN BEFORE WE GOT OUR CLRNC AND FUEL AT ZZZ. OUR CALCULATED V1 WAS 97; VR WAS 103; V2 WAS 116 USING 28 DEGS CELSIUS. WHEN WE WERE FUELED; WE HAD 5500 LBS OF FUEL THAT PUT OUR TKOF WT AT 20000 LBS. THE REVISED V1 WAS 101; REVISED VR WAS 106 AND REVISED V2 WAS 119. NEW RWY REQUIRED WAS 3750 FT! WE STARTED THE TKOF ROLL. I CALLED V1 AT 97 AND ROTATE AT 103. THE NOSEWHEEL WAS NOT LIFTING. I CALLED ROTATE AGAIN AROUND 106. AT 110; THE CAPT REJECTED THE TKOF. WE EXITED THE RWY AT THE END AND TAXIED BACK. THE FLAPS WERE IN THE CORRECT POSITION; THE STAB WAS IN THE CORRECT POSITION. THE CAPT SAID THAT THE NOSEWHEEL WAS NOT GETTING LIGHT AT ALL. CALLBACK CONVERSATION WITH RPTR REVEALED THE FOLLOWING INFO: RPTR ADVISED THAT NO IMMEDIATE CAUSE OF THE EVENT HAS BEEN DETERMINED. THE CVR WAS REVIEWED AND IT WAS DETERMINED THE FLT CREW HAD PERFORMED PER SOP. RPTR HAS NO KNOWLEDGE ABOUT WHAT STEPS BEYOND INVESTIGATION OF CREW PERFORMANCE HAS TAKEN PLACE. RPTR DID NOTE THAT THE ACFT WAS BACK IN SERVICE AND ROUTINELY FLYING TRIPS; AND FURTHER STATED THAT ALTHOUGH THE INITIAL V-SPD CALLOUTS WERE SLIGHTLY ERRONEOUS; BASED ON THE REVISED ACFT WT; THE CAPT WAS USING FULL AFT ELEVATOR AT SPDS ABOVE THE PROPER ROTATION SPD AND THE NOSE NEVER LIFTED. A FULL CTL SYSTEM MOVEMENT CHK WAS MADE IMMEDIATELY AFTER THE EVENT (AS WELL AS DURING TAXI OUT PRIOR TO THE EVENT) AND ALL MOVEMENT SEEMED NORMAL. SUPPLEMENTAL INFO FROM ACN 672434: I WAS ASSIGNED A PART 135 REVENUE TRIP FROM ZZZ-ZZZ1. LOADED 6 PAX AND WHAT I THOUGHT WAS DISPATCHED FUEL. AT VR I; BEGAN ROTATION (VR AT 19000 LBS IS 103). AT 110 KTS WITH FULL NOSE UP ELEVATOR; NO RISE WAS NOTED ON THE NOSE AND THE TKOF WAS ABORTED. FLAPS WERE LEFT AT 15 DEGS TO NOTE POSITION OF STAB (NOTE: CESSNA HAS SAID THAT THE ACFT WON'T ROTATE IF THE STAB IS IN CRUISE POSITION). BEFORE SHUTDOWN; THE FO POINTED OUT THAT WE HAD MORE FUEL THAN MANIFESTED. RE RAN TOLD NUMBERS WHICH SHOWS 106 AS VR. DECIDED THAT WE SHOULD HAVE MAINT CHECK ALL RIGGING PRIOR TO FURTHER FLT RATHER THAN HAVE DISPATCH RE-RELEASE US WITH THE HIGHER FUEL LOAD. THE STAB WAS IN THE TKOF POSITION AND MAINT FOUND NO ABNORMALITIES. A MYSTERY UNSOLVED.