Collection Methods

Wage Liens

Wage Liens are used to collect delinquent personal property and real estate taxes and other fees, pursuant to the Code of Virginia 58.1-3952.

Process

  • The taxpayer's employer is contacted with the taxpayer's name, and amount owed to the Treasurer's office.
  • The employer is given a due date to send in the taxpayer's wages for taxes and fees owed.
  • Employer must send 100% of disposable wages until the lien is satisfied.
  • The taxpayer is notified via mail of the action taking place.
  • The taxpayer can come into the office and pay the lien as long as their payroll department has not finalized the payment.
  • The lien MUST be paid in full in order to be released.
  • If the taxpayer comes in to pay the lien off, the employer will receive a lien release via fax, that the lien has been satisfied.

Accepted Payments

  • Cash
  • Certified Funds
  • Credit/Debit Card
  • Money Order

Bank Liens

Bank Liens are an additional type of lien that is used to collect personal property and real estate taxes and other fees, pursuant to the Code of Virginia 58.1-3952.

Process

  • The taxpayer's bank is contacted with the taxpayer's name, and amount owed to the Treasurer's office.
  • The bank is given ten days to send in the taxpayer's funds for taxes and fees owed.
  • Bank must send 100% of available funds until the lien is satisfied.
  • The taxpayer is notified via mail of the action taking place.
  • The taxpayer can come into the office and pay the lien as long as their bank has not finalized the payment.
  • The lien MUST be paid in full in order to be released.
  • If the taxpayer comes in to pay the lien off, the bank will receive a lien release via fax, that the lien has been satisfied.

Accepted Payments

  • Cash
  • Certified Funds
  • Credit/Debit Card
  • Money Order

Rent Liens

A Rent Lien is another type of lien that is used to collect delinquent real estate taxes and other fees, pursuant to the Code of Virginia 58.1-3944

Process

  • The homeowner's tenant is contacted with a Notice of Lien and Demand for Payment.
  • The tenant must pay 100% of their rent to the Treasurer's Office until the lien is satisfied.
  • The homeowner is notified via mail of the action taking place.
  • The homeowner must pay the lien in full in order for it to be released.
  • If the homeowner pays the lien off, the tenant will receive a lien release, notifying them that the lien has been satisfied.

Accepted Payments

  • Cash
  • Certified Funds
  • Credit/Debit Card
  • Money Order

Debt Set Off

Debt Set Off (DSO) is used to collect delinquent personal property taxes and fees by intercepting payments, or refunds, from the Department of Taxation (DOT) to taxpayers, pursuant to Article 21, in the Code of Virginia.

Process

  • The Treasurer's office will submit a file to Department of Taxation containing claim amounts for delinquent personal property taxes and fees.
  • Department of Taxation will assign claim numbers to each claim submitted. Taxpayers can have multiple claim numbers due to multiple accounts.
  • When funds become available, the Department of Taxation will send the Treasurer's office a "Match ID" and "Match Amount".
  • Within 10 days of notification of the match, our office will send the taxpayer a certification letter to certify the information, and the taxpayer will have 30 days from the "Match Date" to contest the claim.
  • The Department of Taxation will take a 4% admin fee from all finalized claims. This amount is added to the delinquent tax, along with any additional interest, to create the claim amount.
  • The Department of Taxation sends one payment at the beginning of each month, which can cause a delay in our office receiving the funds, and the account being satisfied.
  • The taxpayer has the option to pay the account in full before the claim has been finalized, saving themselves the 4% admin fee.  Once the account has been paid in full, our office will delete the claim, and the Department of Taxation will release the funds held within 7 to 10 business days. 
  • For additional information on Debt Set Off, please contact our office at 757-664-7800.  For questions regarding your state tax refund, or status of previously held funds, please contact the Department of Taxation, at 804-367-8031.

Accepted Payment

Payments must be made with:

  • Cash
  • Certified funds
  • Credit/Debit card
  • Money order

Boot and Seizure Program

The Boot and Seizure Program is a collection method used to collect delinquent taxes and other fees, pursuant to the Code of Virginia 58.1-3919. When a vehicle is located it will be booted.

If the delinquent taxes or fees are not paid before the close of business on the same day, the vehicle will be towed. If a vehicle is booted and/or towed, there are additional fees associated with this process.

Process

  • Booting, towing, storage and collection fees will be the responsibility of the vehicle's owner(s).
  • The vehicle will not be released until all delinquent taxes and fees have been paid in full.
  • If a vehicle is booted before 5 p.m. the taxpayer has until 5 p.m. to contact the Treasurer's office and pay the taxes in full. If payment is not received by 5 p.m. the vehicle will be towed that evening.
  • If a vehicle is booted after 5 p.m. it is subject to immediate towing. You will need to contact the Treasurer's office on the next business day.
  • If a vehicle is located on the owners property it will be booted for 24 hours and if the taxes are not paid after the 24 hour period it will be towed.

Accepted Payment

Payments must be made with:

  • Cash
  • Certified funds
  • Credit/Debit card
  • Money order

Taxing Authority Consulting Services (TACS)

TACS now assists in collecting delinquent taxes due.  If you have received communication from TACS regarding a delinquent account, please contact them directly at 804-545-2500.  It is important to speak with a live representative, and be sure to obtain a confirmation number for any payment made. Full contact info is listed below for convenience. 

Taxing Authority Consulting Services (TACS)
P.O. Box 31800
Henrico, VA  23294-1800
Phone: 804-545-2500
Fax: 804-440-1171
Email: questions@taxva.com
Online Payment: http://pay.taxva.com

Judicial Tax Sale

A Judicial Tax Sale is a collection method used as a last resort to collect delinquent real estate taxes and other fees. Pursuant to the Code of Virginia 58.1-3965, property with delinquent taxes can be auctioned.  See Virginia Auction Company for pending auction properties.  To inquire about properties that are currently in the Judicial Tax Sale process, please contact the Law Office of Tavss Fletcher, and/or the Law Office of F. Sullivan Callahan.

Tavss Fletcher
555 Main Street, 14th Floor
Norfolk, VA  23510
Phone: 757-625-1214
Fax: 757-622-7295
F. Sullivan Callahan
327 Duke Street
Norfolk, VA  23510
Phone:  757-623-5000
Fax:  757-962-6062

To research delinquent taxes on real estate properties, please visit our Open Data Portal.