Accounts that become delinquent are subject to the following additional collection action and fees:
Collection Agency (TACS) Fee
In accordance with Virginia § 58.1-3958, the County of Albemarle has retained the services of a private collection company for taxes that have remained unpaid for a period of three months or more. The collection agency fees are 20% of the amount collected.
Delinquent Debt Collection (DDC) Fee
Albemarle County Code Article I, Sec. 15-101(A) stipulates that delinquent taxpayers shall pay a fee to cover the administrative costs associated with the collection of delinquent taxes in the amount of thirty dollars ($30.00) pursuant to Virginia Code § 58.1-3958. Therefore, notice is hereby given that taxes remaining unpaid 30 days past the due date will be assessed a delinquent debt collection (DDC) fee of thirty dollars ($30.00).
Debt Set-Off (DSO) Fee
Albemarle County participates in the Virginia Department of Taxation Set-Off Debt Collection program authorized by the tax code of Virginia title 58.1-523. The program stipulates that tax accounts remaining delinquent on December 31st can be submitted to the Department of Taxation to off-set the delinquency from income tax refunds. Accounts submitted to the state are assessed a $25 fee by the county and 4% fee by the state.
In accordance with Virginia § 46.2-752, the County of Albemarle participates in the Virginia Division of Motor Vehicles registration withholding (DMV Stop) program that requires payment of delinquent taxes prior to registration of a vehicle. Accounts subjected to a DMV Stop are assessed a $20 fee which must be paid along with the delinquent taxes in full before the hold is released. Please note, payment must be paid using one of the following. Cash, Money Order, Cashiers Check or Credit Card. The stop will be removed the next business day.
All delinquent accounts are subject to collection action notwithstanding the aforementioned including the sale of real estate, civil proceedings and all related fees permitted by law.