Request for Waiver of Penalties
The Code of Virginia requires that penalty and interest for failure to file a tax return or to pay a tax shall not be imposed if such failure was not the fault of the taxpayer, or was the fault of the County. All personal property, including business personal property, must be reported to the County by May 1. For vehicle renewals, property registered with the County in the prior year, an annual filing does not need to be made. Your vehicle will be registered with Fairfax County automatically. Name, address and ownership changes must be reported as they occur. New residents or those registering a vehicle for the first time must file a personal property declaration form within 60 days after the vehicle's purchase or entry into the County. Failure to receive forms does not exempt you from either the obligation to file or pay taxes on time. Business, Professional and Occupational Licenses (BPOL) are required to be filed and the taxes paid by March 1 each year.
Administrative appeals or requests for waiver of late filing or late payment penalties should be submitted in writing to the Department of Tax Administration, Taxpayer Correspondence, 12000 Government Center Parkway, Suite 223, Fairfax, Virginia 22035.