Delinquent Tax Collection Methods

DMV Stop  -  This method is used to collect all delinquent Personal Property taxes.  Payment agreements do not affect a DMV Stop if taxes are delinquent.  A DMV Stop can be placed against an individual (not the vehicle) any time after the taxes become delinquent.  This process prohibits the delinquent taxpayer from renewing state vehicle tags.  A fee of $45.00 is added to the tax debt.  As a result of DMV regulations, tax debts must be paid with cash, money order, credit card or certified check.

Debt Set-Off  -  This method is used to collect debts owed to the County for taxes, returned checks, fees, etc.  When a delinquent taxpayer files a state Income Tax Return, the Commonwealth of Virginia will hold the portion of the taxpayers refund for the amount due to the County plus any additional fees.  Payment agreements do not protect individuals who owe delinquent taxes from the Debt Set-Off process.

Judicial Sale of Real Estate  -  Tax parcels are in jeopardy for Judicial Sale in most cases when "any taxes on [such] real estate are delinquent on December 31st following the second anniversary of the date on which such taxes become due."  For additional information, taxpayers may contact the Treasurer's Office at (757) 294-5206.