Tax Collection Procedures and Actions
There are many procedures and actions that go into the collection of taxes for James City County. Below is a list containing procedures/actions that pertain to most James City County taxpayers. Please click on any selection that you would like to know more about.
Virginia State Code allows Treasurers to turn over any taxes, over six months delinquent, to a private collection agency. This agency can then apply a 20 percent fee to the bill in question.
Personal Property - Delinquent notices for personal property taxes are sent out between one and two months after the original due date on the bill in question. This notice will show the current amount due, including penalty and interest, on each account in our records. This notice is a reminder that a balance remains in your name, and that your account needs to be brought current to ensure that no legal actions will be taken against you. If you feel you DO NOT owe the tax due to selling a vehicle, please contact the Commissioner of the Revenue's Office at 757-253-6695. If you cannot pay the entire amount in full, please contact our office at 757-253-6705 for information on payment agreements.
Real Estate - As with personal property notices, Real Estate notices are sent out between one and two months after the original due date on the bill in question. It will also show the current amount due, including penalty and interest, on each parcel in our records. This reminder is sent to allow for payment before legal action is taken. If you have an escrow account for your Real Estate taxes and you receive a notice, please contact your mortgage company immediately to inquire as to why your taxes have not been paid. You may also set up a payment agreement for Real Estate taxes if you feel you will not be able to pay the entire amount due.
The Code - The Codes of Virginia require that all tax bills be mailed within 14 days of the due date on said bills. At the James City County Treasurer's office, we try to ensure that the taxpayer has plenty of notice as to the amount due on their next bill and the date in which that amount is due. Therefore, we continually strive to have each bill mailed to the taxpayers at least one month before the due date.
Personal Property Due Dates - The usual due dates for James City County Personal Property Taxes are June 5 and December 5 of every year. However, when personal property is purchased within the tax year, a supplemental assessment may be issued by the Commissioner of the Revenue's Office. Due dates for these bills are decided upon as the supplements arise. If you are expecting a supplemental bill, and would like an estimate of the tax amount that will be due, please contact the Commissioner of the Revenue's Office at 757-253-6695.
Real Estate Due Dates - The usual due dates for James City County Real Estate Taxes are June 5 and December 5 of every year. However, please remember that Real Estate taxes run on a fiscal year in JCC, meaning the year runs from July 1 through June 30. Bills for those homeowners who have escrow accounts for their taxes are mailed directly to the mortgage company. If you have an escrow account and you receive your bill, please forward that bill to you mortgage company as soon as possible.
Supplemental bills may also be imposed on Real Estate if the property has had improvements during the year (ex. house or additions being completed). If you are expecting a supplemental bill, an estimate of the amount can be obtained from the Real Estate Assessor's office at 757-253-6650.
A Memorandum of Lien is a recorded judgment against a taxpayer's property in favor of the county. When the Treasurer files a judgment with the circuit court, it remains in effect for 20 years, or until the underlying debt is resolved. The taxpayer will not be able to sell, refinance, or otherwise dispose of the property listed on the Memorandum of Lien until it is released. Although the Treasurer's office does not report tax account information to credit bureaus, a Memorandum of Lien is a matter of public record and may harm a taxpayer's credit rating.
Payment agreements may be set up at any time for Personal Property taxes, Real Estate taxes, and Business Licenses, unless delinquent actions have commenced. Once seizure warrants (distress warrants) have been issued, payment agreements are no longer an option. A payment agreement is one of the customer service initiatives provided by the Treasurer. The purpose of the agreement is to move the delinquent taxpayer to a position where he has no outstanding delinquent liabilities and can avoid additional penalties and interest on future tax assessments.
Taxpayers will be given three payment period options, 6, 12, or 18 months. The taxpayer will be given the amount of the monthly payment based on the number of months and the balance due. Tax assessments that fall due within the chosen period will be included in the agreement. Payments are to be automatically debited from the taxpayer’s checking or savings account. The Treasurer may require an advance payment of up to 50 percent of the balance due. Taxpayers paying 50 percent of their balance may be eligible to have existing delinquent actions released.
Payment agreements may NOT be approved if:
- A previous payment agreement went into default within the past three years.
- The amount due is not suitable for a payment agreement.
- The taxpayer demands an amount that will not meet the time requirements set by the Treasurer’s Office.
If accepted, payment agreements stay in effect until the debt is paid, and no other action will be taken, except of set-off debt transactions, as long as:
- No debit is rejected by the bank because of insufficient funds or closing of account without notice to the Treasurer.
- The taxpayer stays current with any tax filing requirements and makes timely payment of any other tax obligation not covered in the payment agreement.
- The Treasurer is provided with correct, complete, and current financial information when requested.
If the above is not adhered to by the taxpayer, the Treasurer’s Office reserves the right to revoke the payment agreement and pursue other actions to collect the amount due.
If we are unable to collect your tax liability through other means, Virginia State Code allows the Treasurer to direct the sheriff to seize and sell a taxpayer's property. Before this action can be taken, the Treasurer's office will send the taxpayer a notice giving them ten days to settle the liability. If the liability is not satisfied, the sheriff will proceed to sell the property.
If you are entitled to any payment from the Commonwealth of Virginia (income tax refund, lottery winnings), we may request that the state take the payment owed to you and apply it to your tax debts, or other unpaid state or local debts. If we receive notice that these funds are available, you will be notified by our office and given 30 days to contest the amount before we actually request it from the state. Four percent of the amount is kept by the Commonwealth for administrative fees.
If funds are held for taxes you feel you DO NOT owe due to a vehicle being sold or you have moved from James City County, please contact the Commissioner of the Revenue's Office at 757-253-6695.