Personal Property Collection Methods
The normal due date for all personal property tax is December 5 of the tax year. A late payment penalty is required by law for all untimely payments (Code of Virginia of 1950, as amended, §§ 58.1-9 and 58.1-3916). Please refer to Late Payment Penalty for more information.
Per Code of Virginia § 58.1-3919, prior to taking collection action, “the Treasurer shall call upon each person chargeable with such tax who has not paid”; this is typically done through a delinquent tax notice. After such notice, collection actions will be taken against all outstanding accounts. Almost all collection actions incur additional administrative expenses and more than one collection action may be implemented at any time. The following collection actions may be instituted on delinquent accounts.
Assignment of Delinquent Account to an Attorney
In conformity with Section 58.1-3919, Personal Property accounts more than 2 years delinquent will be assigned to an attorney for collections. An additional 20% collection fee will be due on these accounts. Culpeper County uses Taxing Authority Consulting Services. Contact TACS by telephone at (804)545-2500; email or online.
Publishing of Delinquent Accounts
In conformity with Section 58.1-3924, delinquent accounts may be published in the newspaper and may be listed on the Treasurer’s website.
Distress & Seizure of Property
Per Code of Virginia § 58.1-3919, the Treasurer is authorized to collect delinquent taxes by distress. The distress may be exercised without a court order. The Treasurer, or the Sheriff at the direction of the Treasurer, may seize any property to satisfy a tax liability.
Treasurer's Levy
Per Code of Virginia § 58.1-3952, the Treasurer is authorized to levy any person indebted to or having in his hands estate of a taxpayer. Most common forms of Treasurer’s Levies include Employment Liens, Bank Liens, and Lease Liens. The Treasurer’s Lien is an administrative tool and does not require court action.
DMV Registration Withholdings
Per Code of Virginia § 46.2-752, the Treasurer may enter into an agreement with the Commissioner of the Department of Motor Vehicles whereby the Commissioner will refuse to issue or renew any vehicle registration of any applicant who owes to such county, city or town any delinquent tangible personal property tax.
Set-Off of State Refunds
Per Code of Virginia § 58.1-520, the Setoff Debt Act allows the state to withhold an individual’s state tax refund and remit that withholding to the local government. Any debt owing to a local government is eligible for the state’s debt setoff process.
Warrant in Debt or Motion of Judgement
Per Code of Virginia § 58.1-3953, 58.1-3919, 58.1.3954, the treasurer or his deputy in person or by counsel may institute and prosecute all proceedings to enforce the payment of any tax in courts not of record. Typically a Warrant in Debt filed in General District Court is used to collect delinquent taxes. Delinquent taxpayers now residing outside the Commonwealth of Virginia are also subject to this tax remedy through services of the Secretary of the Commonwealth.
