Penalties
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There is a 10% or $10.00, whichever is greater, not to exceed amount of tax due, Penalty for Late Filing (PLF) of personal property tax returns. A vehicle registration form must be filed with DTA within 60 days of purchase or move-in; and, businesses must file a tax return with DTA each year by May 1st listing their equipment and furniture for taxation.
There is also a 10% Penalty for Late Payment (PLP) of real estate taxes and personal property taxes (car taxes and business furniture and equipment). Effective July 1, 2009, the penalty for late payment of personal property taxes will increase to 25% for any delinquencies over 30 days past due. The penalty is applied to the total of the "To be paid by Taxpayer" amount, as shown in the middle of your bill. For both real estate and personal property tax bills, interest accrues on both tax and penalty.
There is a 10% penalty for late filing of business license (BPOL) applications (due March 1st or within 75 days of start-up), or for the failure to pay the BPOL tax on time. Interest accrues on both tax and penalty for BPOL. (Va. Code § 58.1-3703.1)
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A waiver of penalty
and interest will only be granted where it is determined that
failure to pay or file was in no way the fault of the taxpayer or is
the documented fault of County tax officers.
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Overdue taxes are subject to collection action by the County, including the seizure of cash, property, and other measures.


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