Delinquent Taxes

Payment Plans are accepted on a case by case basis. Please reach out to the Treasurer’s office at 804-469-4500 opt 5, to see if your account qualifies. Payment plan form please click here.

The County of Dinwiddie participates in the Vehicle Registration Withholding Program as authorized by the Code of Virginia § 46.2-752. Under this program, the County of Dinwiddie notifies DMV when taxes have not been paid on property, and a hold is issued on each owner of the vehicle(s). Unlike other types of "holds", this does not apply just to the vehicle, but to the owners involved, resulting in the owners being unable to conduct some DMV business until the taxes, penalties, interest, and other associated costs, have been paid. If payment is made online, or by phone, it may take up to 3 to 5 business days for it to post to the account. DMV Stops will be automatically removed within 3 business days of payment in full. For more information, please contact our office at 804-469-4500, or visit the Department of Motor Vehicles.

TACS now assists in collecting delinquent taxes due. If you have received communication from TACS regarding a delinquent account, please contact them directly at 804-545-2500. It is important to speak with a live representative, and be sure to obtain a confirmation number for any payment made. Full contact info is listed below for convenience.

Taxing Authority Consulting Services (TACS)
P.O. Box 31800
Henrico, VA 23294-1800
Phone: 804-545-2500
Fax: 804-440-1171
Email:questions@taxva.com
Online Payment:http://pay.taxva.com

Debt Set Off (DSO) is used to collect delinquent personal property taxes and fees by intercepting payments, or refunds, from the Department of Taxation (DOT) to taxpayers, pursuant to Article 21, in the Code of Virginia.

• The Treasurer’s Office submits a file to the Department of Taxation. This file contains claim amounts for delinquent personal property taxes.
• Claim numbers will be assigned by the Department of Taxation
• When funds become available, The Department of Taxation will send the Treasurer’s office a Match ID and a Match Amount, which will then go through the finalization process. Penalty and Interest continue to accrue during the Match and finalization process
• A letter will be produced and mailed to the taxpayer once a Match has been verified. The taxpayer will have 30 days from the Match date to dispute a claim.
• The Department of Taxation will take a 4% administrative fee for all finalized claims. The Dinwiddie County Treasurer’s office will assess a $25.00 fee for the processing of Debt Set Off claims.
• The Department of Taxation sends one payment at the beginning of each month, which can cause a delay in our office receiving the funds and the account to be satisfied.
• The taxpayer has the option to pay the account in full before the claim has been finalized, this will save the taxpayer the 4% state fee and $25.00 Treasurer’s office fee. Once the account is paid in full the claim will be updated and the state will be notified.
• If you have questions in regard to your Debt set off please contact our office at treasurer@dinwiddieva.us or by phone at 804-469-4500 opt. 5. For questions regarding your state tax refund, or status of previously held funds, please contact the Department of Taxation, at 804-367-8031.

Wage Liens or Bank liens are used to collect delinquent personal property and real estate taxes and other fees, pursuant to the Code of Virginia § 58.1-3952.

• The taxpayer, employer or financial institution will receive correspondence. This will include the taxpayer’s name, and the amount owed to the Treasurer’s office.
• The correspondence will include a due date in which the employer or financial institution must respond.
• The employer or bank must send in 100% of the taxpayer’s available funds or disposable wages. Unless an arrangement is met with the Treasurer’s office.
• Penalty and Interest will continue to accrue.
• The taxpayer may come in at any time to satisfy the delinquent taxes. Once satisfied a release letter will be issued to notify the employer or financial institution that the lien has been satisfied.

Judicial Tax Sales are one of the methods used to collect delinquent real estate taxes, also referred to as bill in equity, pursuant to the (Article 4 of Chapter 39, Title 58.1 of the Code of Virginia, Code Sections 58.1-3965 et. seq.). Tax parcels are eligible for judicial sale in the majority of cases when any taxes on (such) real estate are delinquent on Dec. 31 following the second anniversary of the date.

Judicial Sales Attorney for Dinwiddie County

Currently, Dinwiddie County refers all qualified properties to the following attorney to commence the judicial sale process and sell the properties if necessary to satisfy delinquent real estate taxes, penalties and interest:

Mr. James W. Elliott
Attorney at Law
7100 Route 17
P.O. Box 1410
Yorktown, Virginia 23692
Phone: 757-898-7000

Delinquent Tax Sale List

• At least 30 days prior to any action, a notice must be sent to the last known address of each property owner and in some circumstances, to the address of the property itself.
• At least 30 days prior to filing a suit in Circuit Court, a list of properties planned for judicial sale must be published at least once by newspaper. (At a later date, another notice is published in the newspaper announcing the public sale of the property.)
• Suit is filed in the Circuit Court against the owners to have the property sold at a judicial sale.
• Once the Court determines that the sale is warranted, a special commissioner of sale is appointed by the Circuit Court.
• The special commissioner of sale, at his discretion, may obtain offers through a private bid, through a public auction or list the property with a real estate agent.
• Once the special commissioner of sale has completed the bid process, reports are filed and a hearing is scheduled with the Circuit Court to ask the Court to approve the offer.
• If the sale is confirmed by the Circuit Court, the Court directs the special commissioner of sale to complete the sale by collecting the purchase price, preparing and executing the deed and by preparing a report accounting for all sale proceeds and disbursements.
• The special commissioner then distributes the proceeds in order of priority, as approved by the Court, and makes a final accounting to the Court. The proceeds are distributed as follows in order of priority:
  • Costs of the suit, including attorney's fees
  • Payment of all delinquent real estate taxes and pro rata share of current taxes
  • Payment to any lien creditors (e.g. mortgage creditors, judgment lien creditors, state or federal tax liens) in their order of priority as determined by law
  • Any remaining proceeds are paid to the owners of the property; if owners cannot be located or identified, the Court can direct the remaining proceeds belonging to such absent owner be paid over to and held by the Clerk of the Circuit Court

Judicial Sale Misconceptions

1. Virginia law provides no process by which a buyer can obtain any “tax certificate”, tax deed or other title by paying off the delinquent taxes owed on the property.
2. Purchaser can expect to buy real estate through a judicial sale for a small fraction of its actual value. Under Virginia Law, the Circuit Court is required to ensure that any sale is conducted so as to ensure that the property is sold for a fair and reasonable price. The Treasurer reserves the right to reject any bid that does not cover all taxes due and costs of the sale.
3. An Advertisement in the local newspaper entitled notice of Judicial Sale of Real Estate Property announces the sale of certain properties. As noted above, the law requires an initial advertisement before judicial sale proceedings are commenced and is not intended to list or advertise the properties as being for sale. Rather, this notice is intended to provide a notice to the owners of the listed properties of the Treasurer's intention to commence judicial sale proceedings and to encourage these owners to redeem the properties. In reality, most properties listed in these initial newspaper advertisements are never sold because the owner or lien holder (e.g. a bank or mortgage company) redeems the property before the sale. Typically, attorneys will list another advertisement in the newspaper announcing the sale, by public auction on the steps of the County Courthouse.

Interested in purchasing land and improvements

Please note that there are significant risks involved:

• Properties are offered for sale as-is, with all faults and without any warranty either express or implied.
• Prospective buyers are strongly encouraged to complete an investigation and inspection of the property and a title search prior to the sale.
• Any costs incurred by bidder to investigate and inspect the property are at the expense of the bidder and are non-refundable.
• It should be noted that generally, neither the Treasurer, nor the attorney listed above representing the County, has the authority to grant access to the property for the purposes of a physical inspection.
• Any costs of title search and all recording costs, including grantor's tax, will be at the expense of the purchaser.
• Properties will be conveyed by Deed with Special Warranty of Title.
• No warranty is made as to the insurability of the title.
• Please ensure you understand the payment provisions for each sale.
• Minimum deposits based upon a percentage of the bid price may be required on the sale date with the remaining balance due within a specified time frame.