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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>61113</law_id><section_number>58.1-3916.02</section_number><catch_line>Certain counties, cities and towns may provide billing alternatives</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="39">Enforcement, Collection, Refunds, Remedies and Review of Local Taxes</unit><unit label="article" level="4" order_by="1" identifier="2">Collection by Treasurers, Etc</unit></structure><text>
						<section><p>Notwithstanding the provisions contained in &#xA7;&#xA7;&#xA0;<a class="law" title="Taxpayers to file returns" href="/58.1-3518/">58.1-3518</a>, <a class="law" title="Filing of returns" href="/58.1-3900/">58.1-3900</a>, <a class="law" title="When treasurer to receive taxes and levies without penalty; how payments credited" href="/58.1-3913/">58.1-3913</a>, <a class="law" title="Penalty for failure to pay taxes by December 5" href="/58.1-3915/">58.1-3915</a>, <a class="law" title="Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc" href="/58.1-3916/">58.1-3916</a>, and <a class="law" title="Interest on taxes not paid by following day" href="/58.1-3918/">58.1-3918</a>, the governing body of Prince William County may provide by <span class="dictionary">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 &#xA7;&#xA0;<a class="law" title="Permanently and totally disabled defined" href="/58.1-3217/">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&#x2019;s real estate tax exemption, tax deferral, or combination program of exemptions and deferrals adopted under the authority of Article 2 (&#xA7;&#xA0;<a class="law" title="Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities" href="/58.1-3210/">58.1-3210</a> et seq.) of Chapter 32 of this title.
		Such <span class="dictionary">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></text><history>2004, c. 548.</history><metadata></metadata></law>
