Northampton County, Virginia

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Delinquent Taxes

In conformity with Section 58.1-3924 of the Code of Virginia and authorized by the governing body of Northampton County, the following is a list, by year, of real and personal property taxes which are delinquent. LOCAL LEVIES DO NOT INCLUDE PENALTY AND INTEREST OR OTHER TAXES.

These lists are accurate as of 03/31/2017 and will be refreshed on a monthly basis. Please contact the Treasurer’s Office if you think this information is incorrect.

REAL ESTATE - Top 40

2015 - 2010

PERSONAL PROPERTY - Top 40

2015 - 2012

The following list contain accounts with tax due, greater then $20.00, for both Real Estate and Personal Property for all years.

Real Estate and Personal Property Tax Due

 


Collections Tools Available to the Treasurer and Finance Staff

The Treasurer and Finance Staff may use a number of tools to ensure the collection of all delinquent taxes, penalties, interest, and fees owed to the County of Northampton. All collection costs incurred by the County are passed on to the taxpayer as allowed by Va. Code § 58.1-3958. In addition to any collection fees, the County currently charges a 10% penalty and 10% interest on all delinquent taxes.
The following are collection methods currently in use by the County for delinquent property taxes:

Court Process

The County, in addition to other means of collection, may file suit in the appropriate court of either the General District Court or the Circuit Court. The court has the power to determine the taxes, penalties and interest due and enter judgment in favor of the County. If a judgment is obtained, the debtor must also pay court costs in addition to the base tax, penalties and interest to release the judgment.

Virginia Debt Set-Off Program

In 1983, the General Assembly enacted legislation authorizing State Agencies to set-off the Virginia income tax refunds due individual taxpayers with past due accounts. In addition, Virginia lottery winnings in excess of $600 are also subject to set-off. Before issuing income tax refunds, Virginia law requires a check of any outstanding debts with agencies of the Commonwealth of Virginia, Virginia local governments, the Virginia court system and the Internal Revenue Service. If any such debt is found, regardless of the type of tax return filed, all or part of the refund may be withheld to help satisfy the debt and processing of the individual's return will be delayed. Four percent of the delinquent amount is kept by the Commonwealth for administrative fees in addition to the base tax amount, penalties and interest. An administrative charge of $25 is added on a per claim basis to each delinquent account to cover the cost of this program. (Virginia Code Sections 58.1-520.1 and 58.1-523)

DMV Stop Program

Through the Virginia Department of Motor Vehicles Vehicle Registration Withholding (DMV Stop) Program, the County will ask the DMV Commissioner to withhold registration or registration renewals for any taxpayer who owes delinquent taxes, penalties, interest, and fees to the County of Northampton. Once a DMV Stop has been placed on an account, the taxpayer must pay the entire amount due with certified funds (cash, money order, or cashier's check) or credit card to get the Stop removed. The stop will be removed within one business day of payment. An administrative charge of $20 is added on a per vehicle, per year basis to each delinquent account with an amount due over $20 to pay for the cost of this program. (Virginia Code Section 46.2-752

Publication of Delinquent Taxpayers List

Delinquent taxpayer lists may be published annually in the local newspaper and are published on the County's website for all taxpayers with delinquent balances greater than $20 as of June 30. (Code of Virginia Section 58.1-3921)

Third Party Liens

The Treasurer applies in writing to any person indebted to or having in his hands estate of a taxpayer for payment of taxes more than 30 days delinquent. Payment by this third party will entitle him or her to a credit against such debt or estate. The taxes, penalties, and interest constitute a lien on the debt or estate due the taxpayer from the time the application is received. For each application served, the person applied to is entitled to a fee of $20. Staff will also send a copy of the application to the taxpayer with a notice informing him or her of the lien. (Code of Virginia Section 58.1-3952). These may include, but are not limited to the following:

  • Wage Liens
    The Treasurer makes arrangements with the delinquent taxpayer's employer to garnish the wages of the delinquent taxpayer in the amount that is owed. It may be necessary to garnish more than one paycheck in order to satisfy the tax liability.
  • Bank Liens
    The Treasurer makes arrangements with the delinquent taxpayer's bank to recover from the taxpayers' account(s) the amount that is owed.
  • Rent Liens
    The Treasurer places a lien against all rental income due the taxpayer to recover the amount that is owed. (Code of Virginia Section58.1-3944)

Seizure of Personal Property or Assets, “Boot-Tow Orders” or “Till Taps”

The Treasurer or Finance Staff may prepare a Distress/Seizure Warrant and work with the Sheriff's Office to seize property and/or assets that can be used to satisfy or can be sold to satisfy delinquent taxes. The Treasurer or Finance Staff may issue an order to "boot" or tow the delinquent taxpayer's vehicle until such time that the taxpayer pays all outstanding taxes. These properties are sold through auctions that are open to the public.

The Treasurer of Finance Staff may also use a Distress/Seizure Warrant for the Sheriff's Office to enter a business and seize the cash from the cash register for payment of delinquent taxes. (Code of Virginia Sections 58.1-3919 and 58.1-3941).

Seizure of Real Estate

When real estate taxes remain delinquent as of the December 31 following the second anniversary of the original due date, The Treasurer may work with the Court to seize the property and sell it to satisfy the delinquency. These properties are sold through public auctions. Substantial attorney’s fees and costs of sale are the responsibility of the debtor. (Code of Virginia Section 58.1-3965 et seq.)

 

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