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Delinquent Tax Collection Methods

Personal Property taxes which are not paid by the due date of December 5th annually, will be in jeopardy of certain delinquent tax collections. Consequences for delinquent personal property taxes are detailed below. 

Real Estate taxes which remain delinquent for more than two years, with no consistent attempt to pay the account, may be submitted to a Collection Attorney. At that time, accounts will be subject to additional fees assessed by the attorney. Payment agreements may be made in the Treasurer's Office. Please call the Treasurer's Office for more information on payment agreements.

 

DMV Stop  -  Is a collection method which gives the Treasurer the authority to submit a delinquent personal property file to the Department of Motor Vehicles (DMV). Once the file is uploaded to DMV, customers will not be able to conduct certain transactions at DMV. Once all taxes and associated fees associated have been satisfied, the Treasurer will release the DMV Stop in the Treasurer’s Office.  A DMV Stop can be placed against an individual (not the vehicle) any time after the taxes become delinquent.  A DMV fee of $50.00 is added to the tax debt.  DMV requires that tax debts associated with the DMV Stop must be paid with certified funds, such as cash, money orders, credit card or certified check. 

Debt Set-Off  -  This method of collection allows the Treasurer to submit a claim for unpaid taxes and/or other debts owed to the County, to the Virginia Department of Taxation. When a delinquent taxpayer files a State Income Tax return, the Commonwealth of Virginia will notify the Treasurer of any refund due to the taxpayer.  That refund will be held by the Virginia Department of Taxation until the Surry County Treasurer is able to claim the portion of the refund needed to satisfy the tax debt and any associated fees. In some cases the refund may not satisfy the full amount of the debt.  

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 by telephone.  

Judgments  -  Judgments are Warrants in Debt or Civil Claims for money which are filed with the General District Court. The matter will be presented before a judge, who will hear both sides of the case and will make a ruling as he or she sees fit.