In accordance with the FY 2008 Approved Budget, the City will assess a $45.00 administrative fee on all delinquent 2007 personal property tax accounts. Personal property tax was due October 5, 2007.

The $45 administrative fee is applied towards processing costs incurred in the collection of delinquent taxes. These costs are incurred by the City and the State of Virginia when administering delinquent tax collection programs run by the Virginia Department of Motor Vehicle (DMV) Registration Withholding Program and the Virginia Department of Taxation’s Set-Off Debt Program. Under the DMV Registration Withholding Program, vehicle registrations and tags will be withheld from delinquent taxpayers until all taxes have been paid in full to the City. Under the Set-Off Debt Program, individual state income tax refunds will be withheld and applied to delinquent accounts.

The administrative fee will be added to delinquent personal property tax accounts effective November 1, 2007. For more information on the administrative fee, please contact the Taxpayer Assistance Branch at 703.838.4570.

Personal Property Taxes

A penalty of ten dollars or five percent of the tax billed to the taxpayer, whichever is greater, will be assessed for failure to register a vehicle within 30 days of purchase or situs in the City.

A penalty of ten dollars or 10 percent of the tax billed to the taxpayer, whichever is greater, will be assessed for failure to pay any personal property tax by the due date. No penalty may exceed the amount of the tax billed.

Business Property Taxes

A penalty of ten dollars or five percent of the tax due, whichever is greater, will be assessed for failure to file a business personal property tax return by the due date. In no case may a late filing penalty exceed $500 if a return is filed within the first 30 days after the due date. If the tax filing is more than 30 days late, the late filing penalty is five percent of the total tax due amount.

A penalty of ten dollars or ten percent of the tax due, whichever is greater, will be assessed for failure to pay any business personal property tax by the due date. No penalty may exceed the amount of the tax due.

All Other Taxes

A penalty of ten dollars or ten percent of the tax due, whichever is greater, will be assessed for failure to file a return or to pay the tax by the due date.The penalty may not exceed the amount of the tax

Interest on Delinquent Taxes

Interest on all delinquent taxes accrues at an annual rate of ten percent the first year, and five percent each year thereafter, until all taxes and penalties are paid.

Other Important Information

If you do not receive a tax bill three weeks prior to the due date, please call the Treasury Division to determine the total amount due. Failure to receive a tax bill does not relieve the taxpayer of the obligation to pay taxes by the due date and is not grounds for the waiver of late payment penalty and interest.

Penalty and interest may only be waived in cases of late payment when one of the following conditions is met:

1. The taxpayer can substantiate, with his or her own affidavit and a supporting statement form the postal service, that the tax filing or tax payment, although postmarked subsequent to the due date, was in fact mailed on or before that date; or


2. It is substantiated through appropriate documentation that the taxpayer died in the six-month period immediately preceding the due date or that the taxpayer was, for medical reasons, incapable of making the tax filing or tax payment on the due date; or


3. The tax bill is mailed to a prior owner of the taxpayer's property after a deed of transfer has been recorded, but before the City's assessment records have been updated.

 

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