Delinquent Collections
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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.
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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:
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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
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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.
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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.
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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.
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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.
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Publication of Delinquent Taxpayer
Lists - Delinquent Taxpayer lists are run bi-weekly on
Cox Cable Channel 16.
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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.
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Public Auctions of Real Estate - Properties may be sold at
public auction for delinquent real estate taxes. This is generally
a last resort collection action inasmuch as the Department of Tax
Administration (DTA) has a wide array of collection tools and the
County has an outstanding collection rate. If real estate must be
sold to collect delinquent taxes, any tax sale would be handled by
the County's contract legal firm for such collections. If you have
questions or would like to be added to a potential bidders list for
real estate public auctions, please send an e-mail with your name,
mailing address and e-mail address to DTA's Revenue Collection
Division. You will only be notified in the event a public
auction is scheduled. Please note, the Code of Virginia does not
authorize the sale of tax lien certificates. Sales only occur at
public auction, and the sale conveys title to the property itself.
See Real Estate currently scheduled for Public Auction.
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Public Auctions of Personal
Property - DTA may also sell vehicles and certain
business equipment at public auction for the collection of
delinquent taxes. If you have questions or would like to be added
to a potential bidders list for personal property public auctions,
please send your contact information to DTA's Revenue Collection
Division. Vehicles and equipment currently scheuduled for Public Auction.
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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.
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If you have any questions regarding the
collection of delinquent taxes, call us at 703-222-8234 (TTY:
703-222-7594).