{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3912.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3912.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3912.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3912.html"}],"law_id":78988,"edition_id":1,"section_id":78988,"structure_id":15229,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","history":"Code 1950, \u00a7 58-960; 1954, c. 205; 1956, c. 701; 1968, c. 206; 1980, c. 276; 1982, c. 74; 1984, c. 675; 1985, cc. 406, 543; 1991, c. 187; 1994, c. 207; 1996, c. 323; 1998, Sp. Sess. I, c. 2; 1999, c. 358; 2001, c. 801; 2002, c. 64; 2004, Sp. Sess. I, c. 1; 2005, c. 922; 2013, c. 299; 2016, c. 768.","full_text":"A\n\nThe treasurer of every city and county shall, as soon as reasonably possible in each year, but not later than 14 days prior to the due date of the taxes, send or cause to be sent by United States mail to each taxpayer assessed with taxes and levies for that year a bill or bills setting forth the amounts due. The treasurer may elect not to send a bill amounting to $20 or less as shown by an assessment book in such treasurer’s office. The treasurer may employ the services of a mailing service or other vendor for fulfilling the requirements of this section. The failure of any such treasurer to comply with this section shall be a Class 4 misdemeanor. Such treasurer shall be deemed in compliance with this section as to any taxes due on real estate if, upon certification by the obligee of any note or other evidence of debt secured by a mortgage or deed of trust on such real estate that an agreement has been made with the obligor in writing within the mortgage or deed of trust instrument that such arrangements be made, he mails the bill for such taxes to the obligee thereof. Upon nonpayment of taxes by either the obligee or obligor, a past-due tax bill will be sent to the taxpayer. No governing body shall publish the name of a taxpayer in connection with a tax debt for which a bill was not sent, without first sending a notice of deficiency to his last known address at least two weeks before such publication.B\n\nThe governing body of any county, city or town may attach to or mail with all real estate and tangible personal property tax bills, prepared for taxpayers in such locality, information indicating how the tax rate charged upon such property and revenue derived therefrom is apportioned among the various services and governmental functions provided by the locality.C\n\nNotwithstanding the provisions of subsection A of this section, in any county which has adopted the urban county executive form of government, and in any county contiguous thereto which has adopted the county executive form of government, tangible personal property tax bills shall be mailed not later than 30 days prior to the due date of such taxes.D\n\nNotwithstanding the provisions of subsection A of this section, any county and town, the governing bodies of which mutually agree, shall be allowed to send, to each taxpayer assessed with taxes, by United States mail no later than 14 days prior to the due date of the taxes, a single real property tax bill and a single tangible personal property tax bill.E\n\nBeginning with tax year 2006, in addition to all other information currently appearing on tangible personal property tax bills, each such bill required to be sent pursuant to subsection A shall state on its face (i) whether the vehicle is a qualifying vehicle as defined in § 58.1-3523; (ii) a statement indicating the reduced tangible personal property tax rates applied to qualifying vehicles resulting from the Commonwealth’s reimbursements for tangible personal property tax relief pursuant to § 58.1-3524, and the locality’s tangible personal property tax rate for its general class of tangible personal property, provided that such statement shall not be required for tax bills in any county, city, or town that will not receive any reimbursement pursuant to subsection B of § 58.1-3524; (iii) the vehicle’s registration number pursuant to § 46.2-604; (iv) the amount of tangible personal property tax levied on the vehicle; and (v) if the locality prorates personal property tax pursuant to § 58.1-3516, the number of months for which a bill is being sent.F\n\n1. Notwithstanding the provisions of subsection A or the provisions of \u00a7 58.1-3330, 58.1-3518, or 58.1-3518.1, the treasurer, commissioner of the revenue, or other local tax official, consistent with guidelines promulgated by the Department of Taxation implementing the provisions of subdivision 2 of \u00a7 58.1-1820, may convey, with the written consent of the taxpayer, any tax bill or other tax document by electronic means chosen by the taxpayer, including without limitation facsimile transmission or electronic mail (email), in lieu of posting such bill by first-class mail. The treasurer, commissioner of the revenue, or other local tax official conveying a bill or other tax document by means authorized in this subdivision shall maintain a copy (in written form or electronic media) of the bill or document reflecting the date of transmission until such time as the bill has been satisfied or otherwise removed from the books of the treasurer, commissioner of the revenue, or other local tax official by operation of law. Transmission of a bill or tax document pursuant to this subsection shall have the same force and effect for all purposes arising under this subtitle as mailing to the taxpayer by first-class mail on the date of transmission.2\n\nThe treasurer, commissioner of the revenue, or other local taxing official also may convey, with the consent of the taxpayer, any tax bill or other document by permitting the taxpayer to access his information online from a database on the locality’s or official’s website.3\n\nConsent of the taxpayer under this subsection may be obtained from the taxpayer electronically, subject to reasonable verification of the taxpayer’s identity.G\n\nAny solid waste disposal fee imposed by a county may be attached to, mailed with, or stated on the appropriate real estate tax bill.","order_by":null,"text":{"0":{"id":282914,"text":"The treasurer of every city and county shall, as soon as reasonably possible in each year, but not later than 14 days prior to the due date of the taxes, send or cause to be sent by United States mail to each taxpayer assessed with taxes and levies for that year a bill or bills setting forth the amounts due. The treasurer may elect not to send a bill amounting to $20 or less as shown by an assessment book in such treasurer’s office. The treasurer may employ the services of a mailing service or other vendor for fulfilling the requirements of this section. The failure of any such treasurer to comply with this section shall be a Class 4 misdemeanor. Such treasurer shall be deemed in compliance with this section as to any taxes due on real estate if, upon certification by the obligee of any note or other evidence of debt secured by a mortgage or deed of trust on such real estate that an agreement has been made with the obligor in writing within the mortgage or deed of trust instrument that such arrangements be made, he mails the bill for such taxes to the obligee thereof. Upon nonpayment of taxes by either the obligee or obligor, a past-due tax bill will be sent to the taxpayer. No governing body shall publish the name of a taxpayer in connection with a tax debt for which a bill was not sent, without first sending a notice of deficiency to his last known address at least two weeks before such publication.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":282915,"text":"The governing body of any county, city or town may attach to or mail with all real estate and tangible personal property tax bills, prepared for taxpayers in such locality, information indicating how the tax rate charged upon such property and revenue derived therefrom is apportioned among the various services and governmental functions provided by the locality.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":282916,"text":"Notwithstanding the provisions of subsection A of this section, in any county which has adopted the urban county executive form of government, and in any county contiguous thereto which has adopted the county executive form of government, tangible personal property tax bills shall be mailed not later than 30 days prior to the due date of such taxes.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":282917,"text":"Notwithstanding the provisions of subsection A of this section, any county and town, the governing bodies of which mutually agree, shall be allowed to send, to each taxpayer assessed with taxes, by United States mail no later than 14 days prior to the due date of the taxes, a single real property tax bill and a single tangible personal property tax bill.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":282918,"text":"Beginning with tax year 2006, in addition to all other information currently appearing on tangible personal property tax bills, each such bill required to be sent pursuant to subsection A shall state on its face (i) whether the vehicle is a qualifying vehicle as defined in § 58.1-3523; (ii) a statement indicating the reduced tangible personal property tax rates applied to qualifying vehicles resulting from the Commonwealth’s reimbursements for tangible personal property tax relief pursuant to § 58.1-3524, and the locality’s tangible personal property tax rate for its general class of tangible personal property, provided that such statement shall not be required for tax bills in any county, city, or town that will not receive any reimbursement pursuant to subsection B of § 58.1-3524; (iii) the vehicle’s registration number pursuant to § 46.2-604; (iv) the amount of tangible personal property tax levied on the vehicle; and (v) if the locality prorates personal property tax pursuant to § 58.1-3516, the number of months for which a bill is being sent.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":282919,"text":"1. Notwithstanding the provisions of subsection A or the provisions of \u00a7 58.1-3330, 58.1-3518, or 58.1-3518.1, the treasurer, commissioner of the revenue, or other local tax official, consistent with guidelines promulgated by the Department of Taxation implementing the provisions of subdivision 2 of \u00a7 58.1-1820, may convey, with the written consent of the taxpayer, any tax bill or other tax document by electronic means chosen by the taxpayer, including without limitation facsimile transmission or electronic mail (email), in lieu of posting such bill by first-class mail. The treasurer, commissioner of the revenue, or other local tax official conveying a bill or other tax document by means authorized in this subdivision shall maintain a copy (in written form or electronic media) of the bill or document reflecting the date of transmission until such time as the bill has been satisfied or otherwise removed from the books of the treasurer, commissioner of the revenue, or other local tax official by operation of law. Transmission of a bill or tax document pursuant to this subsection shall have the same force and effect for all purposes arising under this subtitle as mailing to the taxpayer by first-class mail on the date of transmission.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"F2"},"6":{"id":282920,"text":"The treasurer, commissioner of the revenue, or other local taxing official also may convey, with the consent of the taxpayer, any tax bill or other document by permitting the taxpayer to access his information online from a database on the locality’s or official’s website.","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F","next_prefix":"F3"},"7":{"id":282921,"text":"Consent of the taxpayer under this subsection may be obtained from the taxpayer electronically, subject to reasonable verification of the taxpayer’s identity.","type":"section","prefixes":["F","3"],"prefix":"3","entire_prefix":"F3","prefix_anchor":"F3","level":2,"prior_prefix":"F2","next_prefix":"G"},"8":{"id":282922,"text":"Any solid waste disposal fee imposed by a county may be attached to, mailed with, or stated on the appropriate real estate tax bill.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F3"}},"ancestry":[{"id":15229,"edition_id":1,"name":"Collection by Treasurers, Etc","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:53:11","date_modified":"2026-06-26 03:53:11","permalink":{"id":258701,"object_type":"structure","relational_id":15229,"identifier":"2","token":"58.1\/III\/39\/2","url":"\/58.1\/III\/39\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":87181,"structure_id":15229,"section_number":"58.1-3910","catch_line":"Treasurer to collect and pay over taxes","url":"\/58.1-3910\/","token":"58.1\/III\/39\/2\/58.1-3910","metadata":false},{"id":64650,"structure_id":15229,"section_number":"58.1-3910.1","catch_line":"Collection of town taxes by county","url":"\/58.1-3910.1\/","token":"58.1\/III\/39\/2\/58.1-3910.1","metadata":false},{"id":82158,"structure_id":15229,"section_number":"58.1-3911","catch_line":"Notice of taxes due","url":"\/58.1-3911\/","token":"58.1\/III\/39\/2\/58.1-3911","metadata":false},{"id":78988,"structure_id":15229,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","url":"\/58.1-3912\/","token":"58.1\/III\/39\/2\/58.1-3912","metadata":false},{"id":83504,"structure_id":15229,"section_number":"58.1-3913","catch_line":"When treasurer to receive taxes and levies without penalty; how payments credited","url":"\/58.1-3913\/","token":"58.1\/III\/39\/2\/58.1-3913","metadata":false},{"id":63533,"structure_id":15229,"section_number":"58.1-3914","catch_line":"Delivery of receipts to taxpayers when taxes collected","url":"\/58.1-3914\/","token":"58.1\/III\/39\/2\/58.1-3914","metadata":false},{"id":80829,"structure_id":15229,"section_number":"58.1-3915","catch_line":"Penalty for failure to pay taxes by December 5","url":"\/58.1-3915\/","token":"58.1\/III\/39\/2\/58.1-3915","metadata":false},{"id":73325,"structure_id":15229,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","url":"\/58.1-3916\/","token":"58.1\/III\/39\/2\/58.1-3916","metadata":false},{"id":77768,"structure_id":15229,"section_number":"58.1-3916.01","catch_line":"Repealed","url":"\/58.1-3916.01\/","token":"58.1\/III\/39\/2\/58.1-3916.01","metadata":false},{"id":61113,"structure_id":15229,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","url":"\/58.1-3916.02\/","token":"58.1\/III\/39\/2\/58.1-3916.02","metadata":false},{"id":86473,"structure_id":15229,"section_number":"58.1-3916.1","catch_line":"Criminal penalties for failure to file returns; false statements","url":"\/58.1-3916.1\/","token":"58.1\/III\/39\/2\/58.1-3916.1","metadata":false},{"id":57988,"structure_id":15229,"section_number":"58.1-3917","catch_line":"Assessment of public service corporations in such cases","url":"\/58.1-3917\/","token":"58.1\/III\/39\/2\/58.1-3917","metadata":false},{"id":70737,"structure_id":15229,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","url":"\/58.1-3918\/","token":"58.1\/III\/39\/2\/58.1-3918","metadata":false},{"id":63687,"structure_id":15229,"section_number":"58.1-3919","catch_line":"Collection of taxes or other charges not paid when due; distress for same","url":"\/58.1-3919\/","token":"58.1\/III\/39\/2\/58.1-3919","metadata":false},{"id":74391,"structure_id":15229,"section_number":"58.1-3919.1","catch_line":"Use of private collectors by treasurers for the collection of delinquent local taxes","url":"\/58.1-3919.1\/","token":"58.1\/III\/39\/2\/58.1-3919.1","metadata":false},{"id":87296,"structure_id":15229,"section_number":"58.1-3920","catch_line":"Prepayment of taxes","url":"\/58.1-3920\/","token":"58.1\/III\/39\/2\/58.1-3920","metadata":false},{"id":60289,"structure_id":15229,"section_number":"58.1-3920.1","catch_line":"Interest on funds received in prepayment of local taxes","url":"\/58.1-3920.1\/","token":"58.1\/III\/39\/2\/58.1-3920.1","metadata":false},{"id":86455,"structure_id":15229,"section_number":"58.1-3921","catch_line":"Treasurer to make out lists of uncollectable taxes and delinquents","url":"\/58.1-3921\/","token":"58.1\/III\/39\/2\/58.1-3921","metadata":false},{"id":68597,"structure_id":15229,"section_number":"58.1-3922","catch_line":"Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent","url":"\/58.1-3922\/","token":"58.1\/III\/39\/2\/58.1-3922","metadata":false},{"id":74732,"structure_id":15229,"section_number":"58.1-3923","catch_line":"Repealed","url":"\/58.1-3923\/","token":"58.1\/III\/39\/2\/58.1-3923","metadata":false},{"id":69728,"structure_id":15229,"section_number":"58.1-3924","catch_line":"Delinquent lists involving local taxes submitted to local governing bodies; publication of lists","url":"\/58.1-3924\/","token":"58.1\/III\/39\/2\/58.1-3924","metadata":false},{"id":59585,"structure_id":15229,"section_number":"58.1-3925","catch_line":"Reserved","url":"\/58.1-3925\/","token":"58.1\/III\/39\/2\/58.1-3925","metadata":false},{"id":75828,"structure_id":15229,"section_number":"58.1-3926","catch_line":"When statement to beneficiary prior to delinquency required","url":"\/58.1-3926\/","token":"58.1\/III\/39\/2\/58.1-3926","metadata":false},{"id":66088,"structure_id":15229,"section_number":"58.1-3927","catch_line":"Repealed","url":"\/58.1-3927\/","token":"58.1\/III\/39\/2\/58.1-3927","metadata":false},{"id":80362,"structure_id":15229,"section_number":"58.1-3928","catch_line":"Repealed","url":"\/58.1-3928\/","token":"58.1\/III\/39\/2\/58.1-3928","metadata":false},{"id":81807,"structure_id":15229,"section_number":"58.1-3929","catch_line":"Repealed","url":"\/58.1-3929\/","token":"58.1\/III\/39\/2\/58.1-3929","metadata":false},{"id":65453,"structure_id":15229,"section_number":"58.1-3930","catch_line":"How liens to be recorded; 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how payments credited","url":"\/58.1-3913\/","token":"58.1\/III\/39\/2\/58.1-3913","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3912\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 16 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1954, chapter 205; in 1956, chapter 701; in 1968, chapter 206; in 1980, chapter 276; in 1982, chapter 74; in 1984, chapter 675; in 1985, chapters 406 and 543; in 1991, chapter 187; in 1994, chapter 207<\/a>; in 1996, chapter 323<\/a>; in 1999, chapter 358<\/a>; in 2001, chapter 801<\/a>; in 2002, chapter 64<\/a>; in 2005, chapter 922<\/a>; in 2013, chapter 299<\/a>; in 2016, chapter 768<\/a>.<\/p>","references":[{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"}],"refers_to":[{"id":63997,"section_number":"46.2-604","catch_line":"Contents of registration card and certificate; vehicle color data; notation of certain disabled owners","order_by":null,"url":"\/46.2-604\/"},{"id":78490,"section_number":"58.1-1820","catch_line":"Definitions","order_by":null,"url":"\/58.1-1820\/"},{"id":75592,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","order_by":null,"url":"\/58.1-3330\/"},{"id":60286,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","order_by":null,"url":"\/58.1-3516\/"},{"id":84049,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","order_by":null,"url":"\/58.1-3518\/"},{"id":68488,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","order_by":null,"url":"\/58.1-3518.1\/"},{"id":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"},{"id":54791,"section_number":"58.1-3524","catch_line":"Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief","order_by":null,"url":"\/58.1-3524\/"}],"permalink":{"id":258715,"object_type":"law","relational_id":78988,"identifier":"58.1-3912","token":"58.1\/III\/39\/2\/58.1-3912","url":"\/58.1-3912\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3912\/","token":"58.1\/III\/39\/2\/58.1-3912","dublin_core":{"Title":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3912","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The treasurer of every city and county shall, as soon as reasonably possible in each year, but not later than 14 days prior to the due date of the taxes, send or cause to be sent by United States mail to each taxpayer<\/span> assessed with taxes and levies for that year a bill or bills setting forth the amounts due. The treasurer may elect not to send a bill amounting to $20 or less as shown by an assessment book in such treasurer’s office. The treasurer may employ the services of a mailing service or other vendor for fulfilling the requirements of this section. The failure of any such treasurer to comply with this section shall be a Class 4 misdemeanor<\/span>. Such treasurer shall be deemed in compliance with this section as to any taxes due on real estate if, upon certification by the obligee of any note or other evidence<\/span> of debt secured by a mortgage or deed of trust on such real estate that an agreement has been made with the obligor in writing within the mortgage or deed of trust instrument that such arrangements be made, he mails the bill for such taxes to the obligee thereof. Upon nonpayment of taxes by either the obligee or obligor, a past-due tax bill will be sent to the taxpayer<\/span>. No governing body shall publish the name of a taxpayer<\/span> in connection with a tax debt for which a bill was not sent, without first sending a notice of deficiency to his last known address at least two weeks before such publication. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The governing body of any county, city or town may attach to or mail with all real estate and tangible personal property tax bills, prepared for taxpayers<\/span> in such locality, information indicating how the tax rate charged upon such property and revenue derived therefrom is apportioned among the various services and governmental functions provided by the locality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of subsection A of this section, in any county which has adopted the urban county executive form of government, and in any county contiguous thereto which has adopted the county executive form of government, tangible personal property tax bills shall be mailed not later than 30 days prior to the due date of such taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the provisions of subsection A of this section, any county and town, the governing bodies of which mutually agree, shall be allowed to send, to each taxpayer<\/span> assessed with taxes, by United States mail no later than 14 days prior to the due date of the taxes, a single real property tax bill and a single tangible personal property tax bill. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Beginning with tax year 2006, in addition to all other information currently appearing on tangible personal property tax bills, each such bill required to be sent pursuant to subsection A shall state on its face (i) whether the vehicle is a qualifying vehicle as defined in § 58.1-3523<\/a>; (ii) a statement indicating the reduced tangible personal property tax rates applied to qualifying vehicles resulting from the Commonwealth’s reimbursements for tangible personal property tax relief pursuant to § 58.1-3524<\/a>, and the locality’s tangible personal property tax rate for its general class of tangible personal property, provided that such statement shall not be required for tax bills in any county, city, or town that will not receive any reimbursement pursuant to subsection B of § 58.1-3524<\/a>; (iii) the vehicle’s registration number pursuant to § 46.2-604<\/a>; (iv) the amount of tangible personal property tax levied on the vehicle; and (v) if the locality prorates personal property tax pursuant to § 58.1-3516<\/a>, the number of months for which a bill is being sent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> 1. Notwithstanding the provisions of subsection A or the provisions of \u00a7 58.1-3330<\/a>, 58.1-3518<\/a>, or 58.1-3518.1<\/a>, the treasurer, commissioner of the revenue, or other local tax official, consistent with guidelines promulgated by the Department<\/span> of Taxation implementing the provisions of subdivision 2 of \u00a7 58.1-1820<\/a>, may convey, with the written consent of the taxpayer<\/span>, any tax bill or other tax document by electronic means chosen by the taxpayer<\/span>, including without limitation facsimile transmission or electronic mail (email), in lieu of posting such bill by first-class mail. The treasurer, commissioner of the revenue, or other local tax official conveying a bill or other tax document by means authorized in this subdivision shall maintain a copy (in written form or electronic media) of the bill or document reflecting the date of transmission until such time as the bill has been satisfied or otherwise removed from the books of the treasurer, commissioner of the revenue, or other local tax official by operation of law<\/span>. Transmission of a bill or tax document pursuant to this subsection shall have the same force and effect for all purposes arising under this subtitle as mailing to the taxpayer<\/span> by first-class mail on the date of transmission. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The treasurer, commissioner of the revenue, or other local taxing official also may convey, with the consent of the taxpayer<\/span>, any tax bill or other document by permitting the taxpayer<\/span> to access his information online from a database on the locality’s or official’s website. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Consent of the taxpayer<\/span> under this subsection may be obtained from the taxpayer<\/span> electronically, subject to reasonable verification of the taxpayer<\/span>’s identity. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Any solid waste disposal fee imposed by a county may be attached to, mailed with, or stated on the appropriate real estate tax bill. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL TAX OFFICIALS TO MAIL CERTAIN TAX DOCUMENTS TO TAXPAYERS; PENALTIES;\nELECTRONIC TRANSMISSION (\u00a7 58.1-3912)\n\nA. The treasurer of every city and county shall, as soon as reasonably possible\nin each year, but not later than 14 days prior to the due date of the taxes,\nsend or cause to be sent by United States mail to each taxpayer assessed with\ntaxes and levies for that year a bill or bills setting forth the amounts due.\nThe treasurer may elect not to send a bill amounting to $20 or less as shown by\nan assessment book in such treasurer’s office. The treasurer may employ\nthe services of a mailing service or other vendor for fulfilling the\nrequirements of this section. The failure of any such treasurer to comply with\nthis section shall be a Class 4 misdemeanor. Such treasurer shall be deemed in\ncompliance with this section as to any taxes due on real estate if, upon\ncertification by the obligee of any note or other evidence of debt secured by a\nmortgage or deed of trust on such real estate that an agreement has been made\nwith the obligor in writing within the mortgage or deed of trust instrument that\nsuch arrangements be made, he mails the bill for such taxes to the obligee\nthereof. Upon nonpayment of taxes by either the obligee or obligor, a past-due\ntax bill will be sent to the taxpayer. No governing body shall publish the name\nof a taxpayer in connection with a tax debt for which a bill was not sent,\nwithout first sending a notice of deficiency to his last known address at least\ntwo weeks before such publication.\n\nB. The governing body of any county, city or town may attach to or mail with all\nreal estate and tangible personal property tax bills, prepared for taxpayers in\nsuch locality, information indicating how the tax rate charged upon such\nproperty and revenue derived therefrom is apportioned among the various services\nand governmental functions provided by the locality.\n\nC. Notwithstanding the provisions of subsection A of this section, in any county\nwhich has adopted the urban county executive form of government, and in any\ncounty contiguous thereto which has adopted the county executive form of\ngovernment, tangible personal property tax bills shall be mailed not later than\n30 days prior to the due date of such taxes.\n\nD. Notwithstanding the provisions of subsection A of this section, any county\nand town, the governing bodies of which mutually agree, shall be allowed to\nsend, to each taxpayer assessed with taxes, by United States mail no later than\n14 days prior to the due date of the taxes, a single real property tax bill and\na single tangible personal property tax bill.\n\nE. Beginning with tax year 2006, in addition to all other information currently\nappearing on tangible personal property tax bills, each such bill required to be\nsent pursuant to subsection A shall state on its face (i) whether the vehicle is\na qualifying vehicle as defined in § 58.1-3523; (ii) a statement indicating\nthe reduced tangible personal property tax rates applied to qualifying vehicles\nresulting from the Commonwealth’s reimbursements for tangible personal\nproperty tax relief pursuant to § 58.1-3524, and the locality’s\ntangible personal property tax rate for its general class of tangible personal\nproperty, provided that such statement shall not be required for tax bills in\nany county, city, or town that will not receive any reimbursement pursuant to\nsubsection B of § 58.1-3524; (iii) the vehicle’s registration number\npursuant to § 46.2-604; (iv) the amount of tangible personal property tax\nlevied on the vehicle; and (v) if the locality prorates personal property tax\npursuant to § 58.1-3516, the number of months for which a bill is being\nsent.\n\nF. 1. Notwithstanding the provisions of subsection A or the provisions of \u00a7\n58.1-3330, 58.1-3518, or 58.1-3518.1, the treasurer, commissioner of the\nrevenue, or other local tax official, consistent with guidelines promulgated by\nthe Department of Taxation implementing the provisions of subdivision 2 of \u00a7\n58.1-1820, may convey, with the written consent of the taxpayer, any tax bill or\nother tax document by electronic means chosen by the taxpayer, including without\nlimitation facsimile transmission or electronic mail (email), in lieu of posting\nsuch bill by first-class mail. The treasurer, commissioner of the revenue, or\nother local tax official conveying a bill or other tax document by means\nauthorized in this subdivision shall maintain a copy (in written form or\nelectronic media) of the bill or document reflecting the date of transmission\nuntil such time as the bill has been satisfied or otherwise removed from the\nbooks of the treasurer, commissioner of the revenue, or other local tax official\nby operation of law. Transmission of a bill or tax document pursuant to this\nsubsection shall have the same force and effect for all purposes arising under\nthis subtitle as mailing to the taxpayer by first-class mail on the date of\ntransmission.\n\n 2. The treasurer, commissioner of the revenue, or other local taxing official\n also may convey, with the consent of the taxpayer, any tax bill or other\n document by permitting the taxpayer to access his information online from a\n database on the locality’s or official’s website.\n\n 3. Consent of the taxpayer under this subsection may be obtained from the\n taxpayer electronically, subject to reasonable verification of the\n taxpayer’s identity.\n\nG. Any solid waste disposal fee imposed by a county may be attached to, mailed\nwith, or stated on the appropriate real estate tax bill.\n\nHISTORY: Code 1950, \u00a7 58-960; 1954, c. 205; 1956, c. 701; 1968, c. 206; 1980,\nc. 276; 1982, c. 74; 1984, c. 675; 1985, cc. 406, 543; 1991, c. 187; 1994, c.\n207; 1996, c. 323; 1998, Sp. Sess. I, c. 2; 1999, c. 358; 2001, c. 801; 2002, c.\n64; 2004, Sp. Sess. I, c. 1; 2005, c. 922; 2013, c. 299; 2016, c. 768.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}