{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3916.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3916.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3916.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3916.html"}],"law_id":73325,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-847; 1954, c. 253; 1968, c. 291; 1971, Ex. Sess., c. 193; 1973, cc. 321, 325; 1974, c. 309; 1976, cc. 518, 527, 675; 1978, c. 395; 1980, c. 663; 1982, cc. 87, 618; 1984, cc. 181, 675; 1986, cc. 206, 353; 1987, cc. 570, 582, 595; 1989, c. 238; 1990, cc. 667, 696, 702; 1991, cc. 471, 484, 493, 509; 1993, c. 91; 1994, c. 932; 1995, c. 395; 1997, cc. 481, 496, 911; 1998, cc. 375, 542, 649; 1999, c. 631; 2000, cc. 433, 507; 2005, c. 501; 2006, cc. 200, 231, 459; 2007, cc. 88, 609; 2008, c. 591; 2023, cc. 14, 163; 2024, c. 488.","full_text":"Notwithstanding provisions contained in \u00a7\u00a7 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, and 58.1-3918, the governing body of any county, city, or town may provide by ordinance the time for filing local license applications and annual returns of taxable tangible personal property, machinery and tools, and merchants’ capital. The governing body may also by ordinance establish due dates for the payment of local taxes; may provide that payment be made in a single installment or in two equal installments; may offer options, which may include coupon books and payroll deductions, which allow the taxpayer to determine whether to pay the tangible personal property tax through monthly, bimonthly, quarterly, or semiannual installments or in a lump sum, provided such taxes are paid in full by the final due date; may provide by ordinance penalties for failure to file such applications and returns and for nonpayment in time; may provide for payment of interest on delinquent taxes; and may provide for the recovery of reasonable attorney’s or collection agency’s fees actually contracted for, not to exceed 20 percent of the delinquent taxes and other charges so collected. A locality that provides for payment of interest on delinquent taxes shall provide for interest at the same rate on overpayments due to erroneously assessed taxes to be paid to the taxpayer, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is $10 or less or (ii) the refund is the result of proration pursuant to \u00a7 58.1-3516. A court that finds that an overpayment of local taxes has been made in an action brought pursuant to \u00a7 58.1-3984 shall award interest at the appropriate rate, notwithstanding the failure of the locality to conform its ordinance to the requirements of this section.\n\t\tNotwithstanding any contrary provision of law, the local governing body shall allow an automatic extension on real property taxes imposed upon a primary residence and personal property taxes imposed upon a qualifying vehicle, as defined in \u00a7 58.1-3523, owed by members of the armed services of the United States deployed outside of the United States. Such extension shall end and the taxes shall be due 90 days following the completion of such member’s deployment. For purposes of this section, “the armed services of the United States” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under \u00a7 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.\n\t\tInterest may commence not earlier than the first day following the day such taxes are due by ordinance to be filed, at a rate not to exceed 10 percent per year. The governing body may impose interest at a rate not to exceed the rate of interest established pursuant to \u00a7 6621 of the Internal Revenue Code of 1954, as amended, or 10 percent annually, whichever is greater, for the second and subsequent years of delinquency. No penalty for failure to pay a tax or installment shall exceed (i) 10 percent of the tax past due on such property; (ii) in the case of delinquent tangible personal property tax more than 30 days past due on property classified pursuant to subdivision A 15, 16, or 20 of \u00a7 58.1-3506, which remains unpaid after 10 days’ written notice sent by United States mail to the taxpayer of the intention to impose a penalty pursuant hereto, the penalty shall not exceed an amount equal to the difference between the tax due and owing with respect to such property and the tax that would have been due and owing if the property in question had been classified as general tangible personal property pursuant to \u00a7 58.1-3503; (iii) in the case of delinquent tangible personal property tax more than 30 days past due, 25 percent of the tax past due on such tangible personal property; (iv) in the case of delinquent remittance of excise taxes on meals, lodging, or admissions collected from consumers, 10 percent for the first month the taxes are past due, and five percent for each month thereafter, up to a maximum of 25 percent of the taxes collected but not remitted; or (v) $10, whichever is greater, provided, however, that the penalty shall in no case exceed the amount of the tax assessable. No penalty for failure to file a return shall be greater than 10 percent of the tax assessable on such return or $10, whichever is greater, provided, however, that the penalty shall in no case exceed the amount of the tax assessable. The assessment of such penalty shall not be deemed a defense to any criminal prosecution for failing to make return of taxable property as may be required by law or ordinance. Penalty for failure to file an application or return may be assessed on the day after such return or application is due; penalty for failure to pay any tax may be assessed on the day after the first installment is due. Any such penalty when so assessed shall become a part of the tax. Any bill issued by the treasurer imposing a penalty or interest for taxes owed on machinery and tools or tangible personal property owned by a business shall separately state the total amount of tax owed, the amount of any interest assessed, and the amount of the penalty imposed.\n\t\tNo penalty for failure to pay any tax shall be imposed for any assessment made later than two weeks prior to the day on which the taxes are due, if such assessment is made thereafter through the fault of a local official, and if such assessment is paid within two weeks after the notice thereof is mailed.\n\t\tIn the event a transfer of real property ownership occurs after January 1 of a tax year and a real estate tax bill has been mailed pursuant to \u00a7\u00a7 58.1-3281 and 58.1-3912, the treasurer or other appropriate local official designated by ordinance of the local governing body in jurisdictions not having a treasurer, upon ascertaining that a property transfer has occurred, may invalidate a bill sent to the prior owner and reissue the bill to the new owner as permitted by \u00a7 58.1-3912, and no penalty for failure to pay any tax for any such assessment shall be imposed if the tax is paid within two weeks after the notice thereof is mailed.\n\t\tPenalty and interest for failure to file a return or to pay a tax shall not be imposed if such failure was not the fault of the taxpayer, or was the fault of the commissioner of the revenue, the treasurer, or the United States Postal Service when no postmark is properly affixed or if the postmark affixed by the United States Postal Service is illegible or bears no date, and the return or payment is received through the United States mail no later than five days following the time of the close of business on the last day on which such return may be filed or such tax may be paid without penalty or interest, as the case may be. No such penalty and interest shall be imposed if a taxpayer provides evidence that a tax return filing or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made before the close of business on the last day such return may be filed or such tax may be paid without penalty or interest. The failure to file a return or to pay a tax due to the death of the taxpayer or a medically determinable physical or mental impairment on the date the return or tax is due shall be presumptive proof of lack of fault on the taxpayer’s part, provided the return is filed or the taxes are paid within 30 days of the due date; however, if there is a committee, legal guardian, conservator or other fiduciary handling the individual’s affairs, such return shall be filed or such taxes paid within 120 days after the fiduciary qualifies or begins to act on behalf of the taxpayer. Interest on such taxes shall accrue until paid in full. Any such fiduciary shall, on behalf of the taxpayer, by the due date, file any required returns and pay any taxes that come due after the 120-day period. The treasurer shall make determinations of fault relating exclusively to failure to pay a tax, and the commissioner of the revenue shall make determinations of fault relating exclusively to failure to file a return. In jurisdictions not having a treasurer or commissioner of the revenue, the governing body may delegate to the appropriate local tax officials the responsibility to make the determination of fault.\n\t\tThe governing body may further provide by resolution for reasonable extensions of time, not to exceed 90 days, for the payment of real estate and personal property taxes and for filing returns on tangible personal property, machinery and tools, and merchants’ capital, and the business, professional, and occupational license tax, whenever good cause exists. The official granting such extension shall keep a record of every such extension. If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.\n\t\tThe governing body may further provide by resolution that the treasurer or other officer responsible for the collection of taxes may enter into an agreement with any taxpayer who has been assessed with omitted taxes, including penalties and interest with respect to such taxes, pursuant to \u00a7 58.1-3903 or 58.1-3904, for the payment of the taxes, penalties, and interest so assessed over a period that is reasonable under the circumstances but that in no event shall exceed 72 months. Any agreement under this paragraph shall provide for the payment of current tax obligations as they come due, which payments shall be credited to current tax obligations notwithstanding the provisions of \u00a7 58.1-3913 and shall be secured by the lien of the locality pursuant to \u00a7 58.1-3340.\n\t\tThis section shall be the sole authority for local ordinances setting due dates of local taxes and penalty and interest thereon and shall supersede the provisions of any charter or special act.","order_by":null,"text":{"0":{"id":263891,"text":"Notwithstanding provisions contained in \u00a7\u00a7 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, and 58.1-3918, the governing body of any county, city, or town may provide by ordinance the time for filing local license applications and annual returns of taxable tangible personal property, machinery and tools, and merchants’ capital. The governing body may also by ordinance establish due dates for the payment of local taxes; may provide that payment be made in a single installment or in two equal installments; may offer options, which may include coupon books and payroll deductions, which allow the taxpayer to determine whether to pay the tangible personal property tax through monthly, bimonthly, quarterly, or semiannual installments or in a lump sum, provided such taxes are paid in full by the final due date; may provide by ordinance penalties for failure to file such applications and returns and for nonpayment in time; may provide for payment of interest on delinquent taxes; and may provide for the recovery of reasonable attorney’s or collection agency’s fees actually contracted for, not to exceed 20 percent of the delinquent taxes and other charges so collected. A locality that provides for payment of interest on delinquent taxes shall provide for interest at the same rate on overpayments due to erroneously assessed taxes to be paid to the taxpayer, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is $10 or less or (ii) the refund is the result of proration pursuant to \u00a7 58.1-3516. A court that finds that an overpayment of local taxes has been made in an action brought pursuant to \u00a7 58.1-3984 shall award interest at the appropriate rate, notwithstanding the failure of the locality to conform its ordinance to the requirements of this section.\n\t\tNotwithstanding any contrary provision of law, the local governing body shall allow an automatic extension on real property taxes imposed upon a primary residence and personal property taxes imposed upon a qualifying vehicle, as defined in \u00a7 58.1-3523, owed by members of the armed services of the United States deployed outside of the United States. Such extension shall end and the taxes shall be due 90 days following the completion of such member’s deployment. For purposes of this section, “the armed services of the United States” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under \u00a7 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.\n\t\tInterest may commence not earlier than the first day following the day such taxes are due by ordinance to be filed, at a rate not to exceed 10 percent per year. The governing body may impose interest at a rate not to exceed the rate of interest established pursuant to \u00a7 6621 of the Internal Revenue Code of 1954, as amended, or 10 percent annually, whichever is greater, for the second and subsequent years of delinquency. No penalty for failure to pay a tax or installment shall exceed (i) 10 percent of the tax past due on such property; (ii) in the case of delinquent tangible personal property tax more than 30 days past due on property classified pursuant to subdivision A 15, 16, or 20 of \u00a7 58.1-3506, which remains unpaid after 10 days’ written notice sent by United States mail to the taxpayer of the intention to impose a penalty pursuant hereto, the penalty shall not exceed an amount equal to the difference between the tax due and owing with respect to such property and the tax that would have been due and owing if the property in question had been classified as general tangible personal property pursuant to \u00a7 58.1-3503; (iii) in the case of delinquent tangible personal property tax more than 30 days past due, 25 percent of the tax past due on such tangible personal property; (iv) in the case of delinquent remittance of excise taxes on meals, lodging, or admissions collected from consumers, 10 percent for the first month the taxes are past due, and five percent for each month thereafter, up to a maximum of 25 percent of the taxes collected but not remitted; or (v) $10, whichever is greater, provided, however, that the penalty shall in no case exceed the amount of the tax assessable. No penalty for failure to file a return shall be greater than 10 percent of the tax assessable on such return or $10, whichever is greater, provided, however, that the penalty shall in no case exceed the amount of the tax assessable. The assessment of such penalty shall not be deemed a defense to any criminal prosecution for failing to make return of taxable property as may be required by law or ordinance. Penalty for failure to file an application or return may be assessed on the day after such return or application is due; penalty for failure to pay any tax may be assessed on the day after the first installment is due. Any such penalty when so assessed shall become a part of the tax. Any bill issued by the treasurer imposing a penalty or interest for taxes owed on machinery and tools or tangible personal property owned by a business shall separately state the total amount of tax owed, the amount of any interest assessed, and the amount of the penalty imposed.\n\t\tNo penalty for failure to pay any tax shall be imposed for any assessment made later than two weeks prior to the day on which the taxes are due, if such assessment is made thereafter through the fault of a local official, and if such assessment is paid within two weeks after the notice thereof is mailed.\n\t\tIn the event a transfer of real property ownership occurs after January 1 of a tax year and a real estate tax bill has been mailed pursuant to \u00a7\u00a7 58.1-3281 and 58.1-3912, the treasurer or other appropriate local official designated by ordinance of the local governing body in jurisdictions not having a treasurer, upon ascertaining that a property transfer has occurred, may invalidate a bill sent to the prior owner and reissue the bill to the new owner as permitted by \u00a7 58.1-3912, and no penalty for failure to pay any tax for any such assessment shall be imposed if the tax is paid within two weeks after the notice thereof is mailed.\n\t\tPenalty and interest for failure to file a return or to pay a tax shall not be imposed if such failure was not the fault of the taxpayer, or was the fault of the commissioner of the revenue, the treasurer, or the United States Postal Service when no postmark is properly affixed or if the postmark affixed by the United States Postal Service is illegible or bears no date, and the return or payment is received through the United States mail no later than five days following the time of the close of business on the last day on which such return may be filed or such tax may be paid without penalty or interest, as the case may be. No such penalty and interest shall be imposed if a taxpayer provides evidence that a tax return filing or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made before the close of business on the last day such return may be filed or such tax may be paid without penalty or interest. The failure to file a return or to pay a tax due to the death of the taxpayer or a medically determinable physical or mental impairment on the date the return or tax is due shall be presumptive proof of lack of fault on the taxpayer’s part, provided the return is filed or the taxes are paid within 30 days of the due date; however, if there is a committee, legal guardian, conservator or other fiduciary handling the individual’s affairs, such return shall be filed or such taxes paid within 120 days after the fiduciary qualifies or begins to act on behalf of the taxpayer. Interest on such taxes shall accrue until paid in full. Any such fiduciary shall, on behalf of the taxpayer, by the due date, file any required returns and pay any taxes that come due after the 120-day period. The treasurer shall make determinations of fault relating exclusively to failure to pay a tax, and the commissioner of the revenue shall make determinations of fault relating exclusively to failure to file a return. In jurisdictions not having a treasurer or commissioner of the revenue, the governing body may delegate to the appropriate local tax officials the responsibility to make the determination of fault.\n\t\tThe governing body may further provide by resolution for reasonable extensions of time, not to exceed 90 days, for the payment of real estate and personal property taxes and for filing returns on tangible personal property, machinery and tools, and merchants’ capital, and the business, professional, and occupational license tax, whenever good cause exists. The official granting such extension shall keep a record of every such extension. If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.\n\t\tThe governing body may further provide by resolution that the treasurer or other officer responsible for the collection of taxes may enter into an agreement with any taxpayer who has been assessed with omitted taxes, including penalties and interest with respect to such taxes, pursuant to \u00a7 58.1-3903 or 58.1-3904, for the payment of the taxes, penalties, and interest so assessed over a period that is reasonable under the circumstances but that in no event shall exceed 72 months. Any agreement under this paragraph shall provide for the payment of current tax obligations as they come due, which payments shall be credited to current tax obligations notwithstanding the provisions of \u00a7 58.1-3913 and shall be secured by the lien of the locality pursuant to \u00a7 58.1-3340.\n\t\tThis section shall be the sole authority for local ordinances setting due dates of local taxes and penalty and interest thereon and shall supersede the provisions of any charter or special act.","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":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},"next_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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3916\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 27 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 253; in 1968, chapter 291; in 1973, chapters 321 and 325; in 1974, chapter 309; in 1976, chapters 518, 527, and 675; in 1978, chapter 395; in 1980, chapter 663; in 1982, chapters 87 and 618; in 1984, chapters 181 and 675; in 1986, chapters 206 and 353; in 1987, chapters 570, 582, and 595; in 1989, chapter 238; in 1990, chapters 667, 696, and 702; in 1991, chapters 471, 484, 493, and 509; in 1993, chapter 91; in 1994, chapter 932<\/a>; in 1995, chapter 395<\/a>; in 1997, chapters 481<\/a>, 496<\/a>, and 911<\/a>; in 1998, chapters 375<\/a>, 542<\/a>, and 649<\/a>; in 1999, chapter 631<\/a>; in 2000, chapters 433<\/a> and 507<\/a>; in 2005, chapter 501<\/a>; in 2006, chapters 200<\/a>, 231<\/a>, and 459<\/a>; in 2007, chapters 88<\/a> and 609<\/a>; in 2008, chapter 591<\/a>; in 2023, chapters 14<\/a> and 163<\/a>; in 2024, chapter 488<\/a>.<\/p>","references":[{"id":56557,"section_number":"15.2-2159","catch_line":"Fee for solid waste disposal by counties","order_by":null,"url":"\/15.2-2159\/"},{"id":67102,"section_number":"58.1-3237","catch_line":"Change in use or zoning of real estate assessed under ordinance; roll-back taxes","order_by":null,"url":"\/58.1-3237\/"},{"id":60286,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","order_by":null,"url":"\/58.1-3516\/"},{"id":79126,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","order_by":null,"url":"\/58.1-3516.1\/"},{"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":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":75560,"section_number":"58.1-3900","catch_line":"Filing of returns","order_by":null,"url":"\/58.1-3900\/"},{"id":75357,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","order_by":null,"url":"\/58.1-3903\/"},{"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":61113,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","order_by":null,"url":"\/58.1-3916.02\/"},{"id":70737,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","order_by":null,"url":"\/58.1-3918\/"},{"id":60797,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","order_by":null,"url":"\/58.1-3981\/"},{"id":87131,"section_number":"58.1-3987","catch_line":"Action of court","order_by":null,"url":"\/58.1-3987\/"},{"id":73852,"section_number":"58.1-535","catch_line":"Application of funds on deposit","order_by":null,"url":"\/58.1-535\/"}],"refers_to":[{"id":81867,"section_number":"58.1-3281","catch_line":"When commissioner of the revenue to ascertain ownership of real estate; tax year","order_by":null,"url":"\/58.1-3281\/"},{"id":61191,"section_number":"58.1-3340","catch_line":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","order_by":null,"url":"\/58.1-3340\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":84228,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","order_by":null,"url":"\/58.1-3506\/"},{"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":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"},{"id":75560,"section_number":"58.1-3900","catch_line":"Filing of returns","order_by":null,"url":"\/58.1-3900\/"},{"id":75357,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","order_by":null,"url":"\/58.1-3903\/"},{"id":77744,"section_number":"58.1-3904","catch_line":"Omitted lands","order_by":null,"url":"\/58.1-3904\/"},{"id":78988,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","order_by":null,"url":"\/58.1-3912\/"},{"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":70737,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","order_by":null,"url":"\/58.1-3918\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"permalink":{"id":258731,"object_type":"law","relational_id":73325,"identifier":"58.1-3916","token":"58.1\/III\/39\/2\/58.1-3916","url":"\/58.1-3916\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3916\/","token":"58.1\/III\/39\/2\/58.1-3916","dublin_core":{"Title":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3916","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding provisions contained in \u00a7\u00a7 58.1-3518<\/a>, 58.1-3900<\/a>, 58.1-3913<\/a>, 58.1-3915<\/a>, and 58.1-3918<\/a>, the governing body of any county, city, or town may provide by ordinance<\/span> the time for filing local license applications and annual returns of taxable tangible personal property, machinery and tools, and merchants’ capital. The governing body may also by ordinance<\/span> establish due dates for the payment of local taxes; may provide that payment be made in a single installment or in two equal installments; may offer options, which may include coupon books and payroll deductions, which allow the taxpayer<\/span> to determine whether to pay the tangible personal property tax through monthly, bimonthly, quarterly, or semiannual installments or in a lump sum, provided such taxes are paid in full by the final due date; may provide by ordinance<\/span> penalties for failure to file such applications and returns and for nonpayment in time; may provide for payment of interest on delinquent taxes; and may provide for the recovery of reasonable attorney’s or collection agency’s fees actually contracted for, not to exceed 20 percent of the delinquent taxes and other charges so collected. A locality that provides for payment of interest on delinquent taxes shall provide for interest at the same rate on overpayments due to erroneously assessed taxes to be paid to the taxpayer<\/span>, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is $10 or less or (ii) the refund is the result of proration pursuant to \u00a7 58.1-3516<\/a>. A court<\/span> that finds that an overpayment of local taxes has been made in an action brought pursuant to \u00a7 58.1-3984<\/a> shall award interest at the appropriate rate, notwithstanding the failure of the locality to conform its ordinance<\/span> to the requirements of this section.\n\t\tNotwithstanding any contrary provision of law<\/span>, the local governing body shall allow an automatic extension on real property taxes imposed upon a primary residence and personal property taxes imposed upon a qualifying vehicle, as defined in \u00a7 58.1-3523<\/a>, owed by members of the armed services of the United States<\/span> deployed outside of the United States. Such extension shall end and the taxes shall be due 90 days following the completion of such member’s deployment. For purposes of this section, “the armed services of the United States<\/span>” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal<\/span> under \u00a7 58.1-3980<\/a>, so long as the appeal<\/span> is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal<\/span>, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal<\/span>, of such interest as otherwise may be provided by general law<\/span> as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal<\/span> and is determined in such appeal<\/span> to be properly due and owing.\n\t\tInterest may commence not earlier than the first day following the day such taxes are due by ordinance<\/span> to be filed, at a rate not to exceed 10 percent per year. The governing body may impose interest at a rate not to exceed the rate of interest established pursuant to \u00a7 6621 of the Internal Revenue Code of 1954, as amended, or 10 percent annually, whichever is greater, for the second and subsequent years of delinquency. No penalty<\/span> for failure to pay a tax or installment shall exceed (i) 10 percent of the tax past due on such property; (ii) in the case of delinquent tangible personal property tax more than 30 days past due on property classified pursuant to subdivision A 15, 16, or 20 of \u00a7 58.1-3506<\/a>, which remains unpaid after 10 days’ written notice sent by United States mail to the taxpayer<\/span> of the intention to impose a penalty<\/span> pursuant hereto, the penalty<\/span> shall not exceed an amount equal to the difference between the tax due and owing with respect to such property and the tax that would have been due and owing if the property in question had been classified as general tangible personal property pursuant to \u00a7 58.1-3503<\/a>; (iii) in the case of delinquent tangible personal property tax more than 30 days past due, 25 percent of the tax past due on such tangible personal property; (iv) in the case of delinquent remittance of excise taxes on meals, lodging, or admissions collected from consumers, 10 percent for the first month the taxes are past due, and five percent for each month thereafter, up to a maximum of 25 percent of the taxes collected but not remitted; or (v) $10, whichever is greater, provided, however, that the penalty<\/span> shall in no case exceed the amount of the tax assessable. No penalty<\/span> for failure to file a return shall be greater than 10 percent of the tax assessable on such return or $10, whichever is greater, provided, however, that the penalty<\/span> shall in no case exceed the amount of the tax assessable. The assessment of such penalty<\/span> shall not be deemed a defense to any criminal prosecution<\/span> for failing to make return of taxable property as may be required by law<\/span> or ordinance<\/span>. Penalty<\/span> for failure to file an application or return may be assessed on the day after such return or application is due; penalty<\/span> for failure to pay any tax may be assessed on the day after the first installment is due. Any such penalty<\/span> when so assessed shall become a part of the tax. Any bill issued by the treasurer imposing a penalty<\/span> or interest for taxes owed on machinery and tools or tangible personal property owned by a business shall separately state the total amount of tax owed, the amount of any interest assessed, and the amount of the penalty<\/span> imposed.\n\t\tNo penalty<\/span> for failure to pay any tax shall be imposed for any assessment made later than two weeks prior to the day on which the taxes are due, if such assessment is made thereafter through the fault of a local official, and if such assessment is paid within two weeks after the notice thereof is mailed.\n\t\tIn the event a transfer of real property ownership occurs after January 1 of a tax year and a real estate tax bill has been mailed pursuant to \u00a7\u00a7 58.1-3281<\/a> and 58.1-3912<\/a>, the treasurer or other appropriate local official designated by ordinance<\/span> of the local governing body in jurisdictions<\/span> not having a treasurer, upon ascertaining that a property transfer has occurred, may invalidate a bill sent to the prior owner and reissue the bill to the new owner as permitted by \u00a7 58.1-3912<\/a>, and no penalty<\/span> for failure to pay any tax for any such assessment shall be imposed if the tax is paid within two weeks after the notice thereof is mailed.\n\t\tPenalty<\/span> and interest for failure to file a return or to pay a tax shall not be imposed if such failure was not the fault of the taxpayer<\/span>, or was the fault of the commissioner of the revenue, the treasurer, or the United States Postal Service when no postmark is properly affixed or if the postmark affixed by the United States Postal Service is illegible or bears no date, and the return or payment is received through the United States mail no later than five days following the time of the close of business on the last day on which such return may be filed or such tax may be paid without penalty<\/span> or interest, as the case may be. No such penalty<\/span> and interest shall be imposed if a taxpayer<\/span> provides evidence<\/span> that a tax return filing or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made before the close of business on the last day such return may be filed or such tax may be paid without penalty<\/span> or interest. The failure to file a return or to pay a tax due to the death of the taxpayer<\/span> or a medically determinable physical or mental impairment on the date the return or tax is due shall be presumptive proof of lack of fault on the taxpayer<\/span>’s part, provided the return is filed or the taxes are paid within 30 days of the due date; however, if there is a committee, legal guardian, conservator or other fiduciary handling the individual’s affairs, such return shall be filed or such taxes paid within 120 days after the fiduciary qualifies or begins to act on behalf of the taxpayer<\/span>. Interest on such taxes shall accrue until paid in full. Any such fiduciary shall, on behalf of the taxpayer<\/span>, by the due date, file any required returns and pay any taxes that come due after the 120-day period. The treasurer shall make determinations of fault relating exclusively to failure to pay a tax, and the commissioner of the revenue shall make determinations of fault relating exclusively to failure to file a return. In jurisdictions<\/span> not having a treasurer or commissioner of the revenue, the governing body may delegate to the appropriate local tax officials the responsibility to make the determination of fault.\n\t\tThe governing body may further provide by resolution for reasonable extensions of time, not to exceed 90 days, for the payment of real estate and personal property taxes and for filing returns on tangible personal property, machinery and tools, and merchants’ capital, and the business, professional, and occupational license tax, whenever good cause exists. The official granting such extension shall keep a record of every such extension. If any taxpayer<\/span> who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.\n\t\tThe governing body may further provide by resolution that the treasurer or other officer responsible for the collection of taxes may enter into an agreement with any taxpayer<\/span> who has been assessed with omitted taxes, including penalties and interest with respect to such taxes, pursuant to \u00a7 58.1-3903<\/a> or 58.1-3904<\/a>, for the payment of the taxes, penalties, and interest so assessed over a period that is reasonable under the circumstances but that in no event shall exceed 72 months. Any agreement under this paragraph shall provide for the payment of current tax obligations as they come due, which payments shall be credited to current tax obligations notwithstanding the provisions of \u00a7 58.1-3913<\/a> and shall be secured by the lien<\/span> of the locality pursuant to \u00a7 58.1-3340<\/a>.\n\t\tThis section shall be the sole authority for local ordinances<\/span> setting due dates of local taxes and penalty<\/span> and interest thereon and shall supersede the provisions of any charter or special act.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOUNTIES, CITIES, AND TOWNS MAY PROVIDE DATES FOR FILING RETURNS AND SET\nPENALTIES, INTEREST, ETC (\u00a7 58.1-3916)\n\nNotwithstanding provisions contained in \u00a7\u00a7 58.1-3518, 58.1-3900, 58.1-3913,\n58.1-3915, and 58.1-3918, the governing body of any county, city, or town may\nprovide by ordinance the time for filing local license applications and annual\nreturns of taxable tangible personal property, machinery and tools, and\nmerchants’ capital. The governing body may also by ordinance establish due\ndates for the payment of local taxes; may provide that payment be made in a\nsingle installment or in two equal installments; may offer options, which may\ninclude coupon books and payroll deductions, which allow the taxpayer to\ndetermine whether to pay the tangible personal property tax through monthly,\nbimonthly, quarterly, or semiannual installments or in a lump sum, provided such\ntaxes are paid in full by the final due date; may provide by ordinance penalties\nfor failure to file such applications and returns and for nonpayment in time;\nmay provide for payment of interest on delinquent taxes; and may provide for the\nrecovery of reasonable attorney’s or collection agency’s fees\nactually contracted for, not to exceed 20 percent of the delinquent taxes and\nother charges so collected. A locality that provides for payment of interest on\ndelinquent taxes shall provide for interest at the same rate on overpayments due\nto erroneously assessed taxes to be paid to the taxpayer, provided that no\ninterest shall be required to be paid on such refund if (i) the amount of the\nrefund is $10 or less or (ii) the refund is the result of proration pursuant to\n\u00a7 58.1-3516. A court that finds that an overpayment of local taxes has been\nmade in an action brought pursuant to \u00a7 58.1-3984 shall award interest at the\nappropriate rate, notwithstanding the failure of the locality to conform its\nordinance to the requirements of this section.\n\t\tNotwithstanding any contrary provision of law, the local governing body shall\nallow an automatic extension on real property taxes imposed upon a primary\nresidence and personal property taxes imposed upon a qualifying vehicle, as\ndefined in \u00a7 58.1-3523, owed by members of the armed services of the United\nStates deployed outside of the United States. Such extension shall end and the\ntaxes shall be due 90 days following the completion of such member’s\ndeployment. For purposes of this section, “the armed services of the\nUnited States” includes active duty service with the regular Armed Forces\nof the United States or the National Guard or other reserve component.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the\ncollection procedures prescribed herein during the pendency of any\nadministrative appeal under \u00a7 58.1-3980, so long as the appeal is filed within\n90 days of the date of the assessment, and for 30 days after the date of the\nfinal determination of the appeal, provided that nothing in this paragraph shall\nbe construed to preclude the assessment or refund, following the final\ndetermination of such appeal, of such interest as otherwise may be provided by\ngeneral law as to that portion of a tax bill that has remained unpaid or was\noverpaid during the pendency of such appeal and is determined in such appeal to\nbe properly due and owing.\n\t\tInterest may commence not earlier than the first day following the day such\ntaxes are due by ordinance to be filed, at a rate not to exceed 10 percent per\nyear. The governing body may impose interest at a rate not to exceed the rate of\ninterest established pursuant to \u00a7 6621 of the Internal Revenue Code of 1954,\nas amended, or 10 percent annually, whichever is greater, for the second and\nsubsequent years of delinquency. No penalty for failure to pay a tax or\ninstallment shall exceed (i) 10 percent of the tax past due on such property;\n(ii) in the case of delinquent tangible personal property tax more than 30 days\npast due on property classified pursuant to subdivision A 15, 16, or 20 of \u00a7\n58.1-3506, which remains unpaid after 10 days’ written notice sent by\nUnited States mail to the taxpayer of the intention to impose a penalty pursuant\nhereto, the penalty shall not exceed an amount equal to the difference between\nthe tax due and owing with respect to such property and the tax that would have\nbeen due and owing if the property in question had been classified as general\ntangible personal property pursuant to \u00a7 58.1-3503; (iii) in the case of\ndelinquent tangible personal property tax more than 30 days past due, 25 percent\nof the tax past due on such tangible personal property; (iv) in the case of\ndelinquent remittance of excise taxes on meals, lodging, or admissions collected\nfrom consumers, 10 percent for the first month the taxes are past due, and five\npercent for each month thereafter, up to a maximum of 25 percent of the taxes\ncollected but not remitted; or (v) $10, whichever is greater, provided, however,\nthat the penalty shall in no case exceed the amount of the tax assessable. No\npenalty for failure to file a return shall be greater than 10 percent of the tax\nassessable on such return or $10, whichever is greater, provided, however, that\nthe penalty shall in no case exceed the amount of the tax assessable. The\nassessment of such penalty shall not be deemed a defense to any criminal\nprosecution for failing to make return of taxable property as may be required by\nlaw or ordinance. Penalty for failure to file an application or return may be\nassessed on the day after such return or application is due; penalty for failure\nto pay any tax may be assessed on the day after the first installment is due.\nAny such penalty when so assessed shall become a part of the tax. Any bill\nissued by the treasurer imposing a penalty or interest for taxes owed on\nmachinery and tools or tangible personal property owned by a business shall\nseparately state the total amount of tax owed, the amount of any interest\nassessed, and the amount of the penalty imposed.\n\t\tNo penalty for failure to pay any tax shall be imposed for any assessment made\nlater than two weeks prior to the day on which the taxes are due, if such\nassessment is made thereafter through the fault of a local official, and if such\nassessment is paid within two weeks after the notice thereof is mailed.\n\t\tIn the event a transfer of real property ownership occurs after January 1 of a\ntax year and a real estate tax bill has been mailed pursuant to \u00a7\u00a7 58.1-3281\nand 58.1-3912, the treasurer or other appropriate local official designated by\nordinance of the local governing body in jurisdictions not having a treasurer,\nupon ascertaining that a property transfer has occurred, may invalidate a bill\nsent to the prior owner and reissue the bill to the new owner as permitted by \u00a7\n58.1-3912, and no penalty for failure to pay any tax for any such assessment\nshall be imposed if the tax is paid within two weeks after the notice thereof is\nmailed.\n\t\tPenalty and interest for failure to file a return or to pay a tax shall not be\nimposed if such failure was not the fault of the taxpayer, or was the fault of\nthe commissioner of the revenue, the treasurer, or the United States Postal\nService when no postmark is properly affixed or if the postmark affixed by the\nUnited States Postal Service is illegible or bears no date, and the return or\npayment is received through the United States mail no later than five days\nfollowing the time of the close of business on the last day on which such return\nmay be filed or such tax may be paid without penalty or interest, as the case\nmay be. No such penalty and interest shall be imposed if a taxpayer provides\nevidence that a tax return filing or a tax payment was timely by producing a\nUnited States Postal Service Certificate of Mailing, or other proof of mailing,\nshowing such return was filed or such payment was made before the close of\nbusiness on the last day such return may be filed or such tax may be paid\nwithout penalty or interest. The failure to file a return or to pay a tax due to\nthe death of the taxpayer or a medically determinable physical or mental\nimpairment on the date the return or tax is due shall be presumptive proof of\nlack of fault on the taxpayer’s part, provided the return is filed or the\ntaxes are paid within 30 days of the due date; however, if there is a committee,\nlegal guardian, conservator or other fiduciary handling the individual’s\naffairs, such return shall be filed or such taxes paid within 120 days after the\nfiduciary qualifies or begins to act on behalf of the taxpayer. Interest on such\ntaxes shall accrue until paid in full. Any such fiduciary shall, on behalf of\nthe taxpayer, by the due date, file any required returns and pay any taxes that\ncome due after the 120-day period. The treasurer shall make determinations of\nfault relating exclusively to failure to pay a tax, and the commissioner of the\nrevenue shall make determinations of fault relating exclusively to failure to\nfile a return. In jurisdictions not having a treasurer or commissioner of the\nrevenue, the governing body may delegate to the appropriate local tax officials\nthe responsibility to make the determination of fault.\n\t\tThe governing body may further provide by resolution for reasonable extensions\nof time, not to exceed 90 days, for the payment of real estate and personal\nproperty taxes and for filing returns on tangible personal property, machinery\nand tools, and merchants’ capital, and the business, professional, and\noccupational license tax, whenever good cause exists. The official granting such\nextension shall keep a record of every such extension. If any taxpayer who has\nbeen granted an extension of time for filing his return fails to file his return\nwithin the extended time, his case shall be treated the same as if no extension\nhad been granted.\n\t\tThe governing body may further provide by resolution that the treasurer or\nother officer responsible for the collection of taxes may enter into an\nagreement with any taxpayer who has been assessed with omitted taxes, including\npenalties and interest with respect to such taxes, pursuant to \u00a7 58.1-3903 or\n58.1-3904, for the payment of the taxes, penalties, and interest so assessed\nover a period that is reasonable under the circumstances but that in no event\nshall exceed 72 months. Any agreement under this paragraph shall provide for the\npayment of current tax obligations as they come due, which payments shall be\ncredited to current tax obligations notwithstanding the provisions of \u00a7\n58.1-3913 and shall be secured by the lien of the locality pursuant to \u00a7\n58.1-3340.\n\t\tThis section shall be the sole authority for local ordinances setting due\ndates of local taxes and penalty and interest thereon and shall supersede the\nprovisions of any charter or special act.\n\nHISTORY: Code 1950, \u00a7 58-847; 1954, c. 253; 1968, c. 291; 1971, Ex. Sess., c.\n193; 1973, cc. 321, 325; 1974, c. 309; 1976, cc. 518, 527, 675; 1978, c. 395;\n1980, c. 663; 1982, cc. 87, 618; 1984, cc. 181, 675; 1986, cc. 206, 353; 1987,\ncc. 570, 582, 595; 1989, c. 238; 1990, cc. 667, 696, 702; 1991, cc. 471, 484,\n493, 509; 1993, c. 91; 1994, c. 932; 1995, c. 395; 1997, cc. 481, 496, 911;\n1998, cc. 375, 542, 649; 1999, c. 631; 2000, cc. 433, 507; 2005, c. 501; 2006,\ncc. 200, 231, 459; 2007, cc. 88, 609; 2008, c. 591; 2023, cc. 14, 163; 2024, c.\n488.","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}}