Tax Payment Due Dates

• 3/1        Business License Tax filing and payment due
• 5/1        Deadline for filing Business Tangible Property Tax return
• 6/15      1st Installment Real Estate Tax due
• 6/15      2nd Installment of Business License Tax due*
• 9/5        Business Tangible Property Tax due
• 10/5      Vehicle Personal Property Tax due**
• 10/5      2nd Installment Real Estate Tax due

*  for qualifying businesses only
** due date may vary for first and final bills

Questions about Late Payments

Payments must be received or postmarked by the due date. Any unpaid balance after the due date (or received with a later postmark) is considered late.

What happens if I pay my taxes late?

You will be charged a Late Payment Penalty, collection fees, and interest on the unpaid tax. In addition, delinquent tax obligations are subject to collection action. The amount of the Late Payment Penalty depends on the type of tax that is late.

The late payment penalty for most taxes other than real estate taxes is: (1) 10% of the tax amount, if the tax is greater than $100.00; (2) $10.00, if the tax amount is between $10.00 and $100.00; or (3) the same amount as the tax, if the tax amount is less than $10.00.  Any personal property tax remaining unpaid, in whole or in part, sixty (60) days after the payment due date, shall incur an additional penalty of fifteen (15) percent of the tax due and unpaid (Va. Code § 58.1-3916; Arl. Co. Code § 27-11 and 27-11.1). Late payment penalty on personal property tax is computed only on the taxpayer share of the tax assessed after applying the relief provided by the Commonwealth.

The late payment penalty for real estate taxes paid no later than thirty days after a due date is: (1) 5% of the tax amount, if the tax is greater than $100.00; (2) $5.00, if the tax amount is between $5.00 and $100.00; or the same amount as the tax, if the tax amount is less than $5.00. Any real estate tax remaining unpaid, in whole or in part, thirty (30) days after the payment due date, shall incur an additional penalty of five (5) percent of the tax due and unpaid or $5.00 dollars, whichever is greater (Va. Code § 58.1-3916; Arl. Co. Code § 20-8).

Interest on any tax that is past due shall begin to accrue at the annual rate of 10% on the day after the tax is due, and such interest shall continue to accrue until the date on which payment is made. (Arl. Co. Code § 27-3).

Last year I used my bank’s bill pay service, but my payment was considered late. What went wrong?

Banks use different processes for submitting payments through their bill pay service. Some banks still send paper checks and will use the date the customer wants payment to be received by, typically the due date, as the date the check is generated. The check then has to go through the bank’s mailing process before being picked up by the USPS and finally delivered to the Treasurer, which can take several days. These envelopes usually do not bear a dated postmark. If your bank follows this process, the payment will most likely arrive after the due date and will thus be considered late.

What if I can pay part, but not all, of my bill before the due date?

If you are having financial difficulty and cannot pay the balance by the due date, we encourage you to pay as much as possible before the due date, to reduce the amount of Late Payment Penalty. You may also want to consider our Taxpayer Assistance Program.

Are there other consequences?

Yes, the Treasurer’s Office has the responsibility and authority to take legal action to collect delinquent taxes. Legal action may include, but is not limited to withholding DMV registration, withholding state income tax refund, asset seizure, bank liens, employment liens, and judgment.