- The Department of Tax Administration Revenue
Collection Division is tasked with the billing and collection
of all Fairfax County taxes. It is our goal to achieve the
full collection of all current and delinquent taxes, license
fees, and miscellaneous revenues while providing quality customer
service.
- The Delinquent Collection section has several
enforcement and collection methods to aid in the collection
of past due taxes that do not require court intervention.
These methods include the following:
- Payment Plans
- On occasion, owners cannot pay any or all of their tax
liability. The payment plan, which spreads the total tax
liability over time, is designed only to stop legal action
for collection of delinquent taxes. It is a formal, signed
agreement between the Department of Tax Administration
and the taxpayer. The typical payment plan requires that
the taxpayer make an initial payment of 40% of the taxes
due; the remaining balance will then be paid in installments
over a time period that falls within the statute of limitations.
Other arrangements may be negotiated. All payments, following
the first 40%, must be received via Electronic
Check (e-Check).
Pay Real Estate Taxes by e-Check
Pay Car Taxes by e-Check
Pay Business Personal Property Taxes by e-Check
- Wage Liens - The Department
of Tax Administration makes arrangements with the delinquent
taxpayer's employer to garnish the wages of the delinquent
taxpayer in the amount that is owed. It may be
necessary to garnish more that one paycheck in order to
satisfy the tax liability.
- Bank Liens - The Department
of Tax Administration makes arrangements with the delinquent
taxpayer's bank to recover from the taxpayers' account(s)
the amount that is owed.
- Boot/Tow Orders - In cooperation
with the Office of the Sheriff, the Department of Tax
Administration may "boot" or tow the delinquent
taxpayer's vehicle until such time that the taxpayer pays
all outstanding taxes.
- Set-off Debt - The Department
of Tax Administration notifies the State of Virginia that
the taxpayer owes delinquent Fairfax County taxes. The
State notifies the County when the taxpayer has funds
available at the State level that may be used to satisfy
the tax liabilities. Typically, the State will notify
the County of the taxpayer's pending state income tax
refunds and lottery winnings.
- Publication of Delinquent Taxpayer
Lists - Delinquent Taxpayer lists are run bi-weekly
on Cox Cable Channel 16.
- Collection Agencies and Credit
Bureaus - In some cases, the Department of Tax
Administration determines that an outside agency has information
or methods that are more likely to result in the collection
of delinquent taxes. These cases are referred to outside
collection agencies under contract.
- Seizure of Property or Assets
- In extreme cases, the Department of Tax Administration
may work with the Office of the Sheriff to seize property
and/or assets that can be used to satisfy or can be sold
to satisfy delinquent taxes. These properties are sold
through auctions that are open
to the public.
- When the Delinquent Collections section
determines that all collection methods at their disposal have
been exhausted, the case will be forwarded to the County Attorney
for legal action.
- If you have any questions regarding
the collection of delinquent taxes, call us at 703-222-8234
(TTY: 703-222-7594).
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