{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3916.02.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3916.02.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3916.02.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3916.02.html"}],"law_id":61113,"edition_id":1,"section_id":61113,"structure_id":15229,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","history":"2004, c. 548.","full_text":"Notwithstanding the provisions contained in \u00a7\u00a7 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, 58.1-3916, and 58.1-3918, the governing body of Prince William County may provide by ordinance for alternative due dates for the payment of real estate taxes for real estate owned and occupied as the sole dwelling of anyone at least 65 years of age or anyone found to be permanently or totally disabled as defined in \u00a7 58.1-3217. In addition, the governing body may limit the use of such alternative due dates to persons qualifying under Prince William County’s real estate tax exemption, tax deferral, or combination program of exemptions and deferrals adopted under the authority of Article 2 (\u00a7 58.1-3210 et seq.) of Chapter 32 of this title.\n\t\tSuch ordinance may provide for monthly, bimonthly, quarterly, or semiannual installments, and may further provide that late payment penalties and interest shall accrue if each installment is not timely made. Should Prince William County adopt monthly, bimonthly, or quarterly due dates, said due dates may extend into the subsequent tax year, but shall not exceed more than 180 days from the first day of the subsequent tax year.","order_by":null,"text":{"0":{"id":223415,"text":"Notwithstanding the provisions contained in \u00a7\u00a7 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, 58.1-3916, and 58.1-3918, the governing body of Prince William County may provide by ordinance for alternative due dates for the payment of real estate taxes for real estate owned and occupied as the sole dwelling of anyone at least 65 years of age or anyone found to be permanently or totally disabled as defined in \u00a7 58.1-3217. In addition, the governing body may limit the use of such alternative due dates to persons qualifying under Prince William County’s real estate tax exemption, tax deferral, or combination program of exemptions and deferrals adopted under the authority of Article 2 (\u00a7 58.1-3210 et seq.) of Chapter 32 of this title.\n\t\tSuch ordinance may provide for monthly, bimonthly, quarterly, or semiannual installments, and may further provide that late payment penalties and interest shall accrue if each installment is not timely made. Should Prince William County adopt monthly, bimonthly, or quarterly due dates, said due dates may extend into the subsequent tax year, but shall not exceed more than 180 days from the first day of the subsequent tax year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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; release of liens","url":"\/58.1-3930\/","token":"58.1\/III\/39\/2\/58.1-3930","metadata":false},{"id":63183,"structure_id":15229,"section_number":"58.1-3931","catch_line":"Reserved","url":"\/58.1-3931\/","token":"58.1\/III\/39\/2\/58.1-3931","metadata":false},{"id":80460,"structure_id":15229,"section_number":"58.1-3932","catch_line":"Card system record and index of delinquent real estate in City of Norfolk","url":"\/58.1-3932\/","token":"58.1\/III\/39\/2\/58.1-3932","metadata":false},{"id":74464,"structure_id":15229,"section_number":"58.1-3933","catch_line":"Subsequent collection by treasurer of delinquent taxes on subjects other than real estate","url":"\/58.1-3933\/","token":"58.1\/III\/39\/2\/58.1-3933","metadata":false},{"id":65150,"structure_id":15229,"section_number":"58.1-3934","catch_line":"Collection of delinquent local taxes or other charges by sheriff or person employed for purpose","url":"\/58.1-3934\/","token":"58.1\/III\/39\/2\/58.1-3934","metadata":false},{"id":62835,"structure_id":15229,"section_number":"58.1-3935","catch_line":"Treasurers not liable for taxes returned delinquent and not afterwards received by them","url":"\/58.1-3935\/","token":"58.1\/III\/39\/2\/58.1-3935","metadata":false},{"id":78095,"structure_id":15229,"section_number":"58.1-3936","catch_line":"Omission of taxes from delinquent list","url":"\/58.1-3936\/","token":"58.1\/III\/39\/2\/58.1-3936","metadata":false},{"id":85931,"structure_id":15229,"section_number":"58.1-3937","catch_line":"Repealed","url":"\/58.1-3937\/","token":"58.1\/III\/39\/2\/58.1-3937","metadata":false},{"id":86544,"structure_id":15229,"section_number":"58.1-3938","catch_line":"List of delinquent town real estate taxes filed with county treasurer in certain towns","url":"\/58.1-3938\/","token":"58.1\/III\/39\/2\/58.1-3938","metadata":false},{"id":75606,"structure_id":15229,"section_number":"58.1-3939","catch_line":"Reserved","url":"\/58.1-3939\/","token":"58.1\/III\/39\/2\/58.1-3939","metadata":false},{"id":85506,"structure_id":15229,"section_number":"58.1-3939.1","catch_line":"Repealed","url":"\/58.1-3939.1\/","token":"58.1\/III\/39\/2\/58.1-3939.1","metadata":false}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3916.02\/","history_text":"

This law was first created in 2004. The record of its establishment is cataloged in chapter 548<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":60432,"section_number":"58.1-3217","catch_line":"Permanently and totally disabled defined","order_by":null,"url":"\/58.1-3217\/"},{"id":84049,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","order_by":null,"url":"\/58.1-3518\/"},{"id":75560,"section_number":"58.1-3900","catch_line":"Filing of returns","order_by":null,"url":"\/58.1-3900\/"},{"id":83504,"section_number":"58.1-3913","catch_line":"When treasurer to receive taxes and levies without penalty; how payments credited","order_by":null,"url":"\/58.1-3913\/"},{"id":80829,"section_number":"58.1-3915","catch_line":"Penalty for failure to pay taxes by December 5","order_by":null,"url":"\/58.1-3915\/"},{"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\/"},{"id":70737,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","order_by":null,"url":"\/58.1-3918\/"}],"permalink":{"id":258739,"object_type":"law","relational_id":61113,"identifier":"58.1-3916.02","token":"58.1\/III\/39\/2\/58.1-3916.02","url":"\/58.1-3916.02\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3916.02\/","token":"58.1\/III\/39\/2\/58.1-3916.02","dublin_core":{"Title":"Certain counties, cities and towns may provide billing alternatives","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3916.02","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding the provisions contained in \u00a7\u00a7 58.1-3518<\/a>, 58.1-3900<\/a>, 58.1-3913<\/a>, 58.1-3915<\/a>, 58.1-3916<\/a>, and 58.1-3918<\/a>, the governing body of Prince William County may provide by ordinance<\/span> for alternative due dates for the payment of real estate taxes for real estate owned and occupied as the sole dwelling of anyone at least 65 years of age or anyone found to be permanently or totally disabled as defined in \u00a7 58.1-3217<\/a>. In addition, the governing body may limit the use of such alternative due dates to persons qualifying under Prince William County’s real estate tax exemption, tax deferral, or combination program of exemptions and deferrals adopted under the authority of Article 2 (\u00a7 58.1-3210<\/a> et seq.) of Chapter 32 of this title.\n\t\tSuch ordinance<\/span> may provide for monthly, bimonthly, quarterly, or semiannual installments, and may further provide that late payment penalties and interest shall accrue if each installment is not timely made. Should Prince William County adopt monthly, bimonthly, or quarterly due dates, said due dates may extend into the subsequent tax year, but shall not exceed more than 180 days from the first day of the subsequent tax year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN COUNTIES, CITIES AND TOWNS MAY PROVIDE BILLING ALTERNATIVES (\u00a7\n58.1-3916.02)\n\nNotwithstanding the provisions contained in \u00a7\u00a7 58.1-3518, 58.1-3900,\n58.1-3913, 58.1-3915, 58.1-3916, and 58.1-3918, the governing body of Prince\nWilliam County may provide by ordinance for alternative due dates for the\npayment of real estate taxes for real estate owned and occupied as the sole\ndwelling of anyone at least 65 years of age or anyone found to be permanently or\ntotally disabled as defined in \u00a7 58.1-3217. In addition, the governing body may\nlimit the use of such alternative due dates to persons qualifying under Prince\nWilliam County’s real estate tax exemption, tax deferral, or combination\nprogram of exemptions and deferrals adopted under the authority of Article 2 (\u00a7\n58.1-3210 et seq.) of Chapter 32 of this title.\n\t\tSuch ordinance may provide for monthly, bimonthly, quarterly, or semiannual\ninstallments, and may further provide that late payment penalties and interest\nshall accrue if each installment is not timely made. Should Prince William\nCounty adopt monthly, bimonthly, or quarterly due dates, said due dates may\nextend into the subsequent tax year, but shall not exceed more than 180 days\nfrom the first day of the subsequent tax year.\n\nHISTORY: 2004, c. 548.","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}}