Finance Home  |  Delinquent Collections
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Albemarle County pursues delinquent accounts through an array of methods such as delinquent notices, vehicle registration withholding, tax liens, state debt set-off program, public auction of real estate, judgements, etc.

The general assembly has recognized the importance of a locality’s ability to efficiently and effectively collect taxes and has enacted numerous administrative collection statutes to that end.

The Finance Department – Revenue Administration division is committed to aggressively pursuing the collection of delinquent taxes for which no alternative arrangements have been made or for which arrangements have been made but not met.

Continued delinquency for any outstanding tax or monies due the County will result in the initiation of one or more of the collection procedures listed below.


Delinquent Notices
Delinquent Tax Notices are mailed 14 days after each tax deadline to all taxpayers whose payment was not received by the deadline, but that have not yet been submitted to the Collection agency for more aggressive collection. Delinquent Tax Notices advise the taxpayer of the late payment penalty amount applied for non-payment and gives taxpayers another opportunity to make full payment before additional fees and more aggressive collection methods are applied.


DMV Vehicle Registration Withholding Program (VRWP)
With the DMV Vehicle Registration Withholding Program (VRWP), localities can prevent the issuance, reissuance, or renewal of registrations (license plate decals) for all vehicles owned or co-owned by a taxpayer who owes delinquent taxes, penalties, interest and/or fees to the locality.  DMV charges the County a $25 fee for each DMV Stop released, which is then passed on to the taxpayer.
 
A DMV stop requires full payment of all delinquent taxes prior to renewing a state registration.


Tax Liens
Tax liens are administrative remedies that do not require court action. Tax liens can be issued against a taxpayer’s salary, bank account, tenant, unclaimed property, and credit card company (businesses). Normally, tax liens are issued by the County’s collection agency on behalf of the County; however, in some cases, tax liens are issued in house.


Debt Set-Off (DSO) Program
This program enables the Department of Taxation to reduce or withhold someone’s eligible state income tax refund or lottery winnings by the amount of the individual’s local tax debt.

The Finance Department – Revenue Administration division submits all delinquent accounts to the Department of Taxation on November 1 of every year.

Once a taxpayer(s) files his or her state tax return, the Department of Taxation notifies the County of the amount of the refund being held but does not send the amount being withheld until it receives confirmation from the County that the debt is still outstanding. Once the Department of Taxation receives confirmation from the Finance Department – Revenue Administration division, the funds are sent to the County in batch, usually on the 15th of the following month.

The Department of Taxation charges 4% of the amount withheld to cover the administrative costs associated with administrating the program. In addition, the County charges a fee of $25.00 for the same purpose.


Use of Collections Agencies
The County employs the services of a private collection agency to assist with the collection of any local taxes that remain delinquent for a period of three months or more.

Accounts forwarded to the collection agency are assessed an additional 20% fee of the amount collected, which is added to the taxpayer’s balance. Accounts under collections are noted as such on the tax bill.

Albemarle County currently uses the following collection agency:

Taxing Authority Consulting Services, PC (TACS)
Post Office Box 31800
Henrico, Virginia 23294
Hours 8:30 am – 6:30 pm Monday through Friday (except holidays)

Phone Numbers:
General Collections (804) 545-2500 or (703) 880-1078
Court Fine Collections (804) 259-1234
Collections Fax (804) 440-1171
Bankruptcy (804) 649-2445
Bankruptcy Fax (804) 378-2681

Email: questions@taxva.com


Public Auction of Real Estate (Judicial Sales)
Real Estate parcels are eligible for judicial sale when taxes are delinquent on December 31st following the second anniversary of the tax due date. Then the real estate may be sold for the purpose of collecting all delinquent taxes.

Depending on the property, the judicial sale process can take several months to approximately 18 months. The owner of the property can redeem the property at any time during the process prior to the sale by paying all taxes, penalties, interest and attorney’s fees and costs.

Albemarle County currently outsource the tax sale process to the following firm:

Martin Wren, PC
400 Locust Avenue, Suite 1
Charlottesville, Virginia 22902
Hours 8:30 AM to 5:00 PM

Phone (434) 817-3100 | Fax (434) 817-3110
Email:
contact@martinwrenlaw.com


Judgements
The County may file suit to collect delinquent balances, an obtain a judgement rendered against the debtor and recorded against the debtor’s credit. 


FOR MORE INFORMATION:
Call the Revenue Administration - Collections Division at (434) 296-5851, Option #4.