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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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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.
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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).
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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.
- If you have any questions regarding the collection of delinquent taxes, call us at 703-222-8234 (TTY: 703-222-7594).