Administrative fees are fees assessed on a taxpayer when collection actions are taken. The fee is allowed per County code and is currently $30 per action. The County also collects a $20 fee the DMV charges to release a DMV renewal stop.
I am unable to renew my license plates at the DMV because of outstanding Frederick County taxes. Why?
Frederick County is allowed by the Virginia DMV to stop renewals of vehicle registrations of any taxpayer that owes Frederick County delinquent personal property taxes. The stop is on the taxpayer, so it applies to every vehicle the person is an owner or co-owner of. To have the stop removed, all of the delinquent taxes/fees for the taxpayer whom the stop is on, must be paid.
How much is the late payment penalty and interest on delinquent taxes?
The penalty is assessed on the first day the tax is delinquent. It is 10% of the outstanding balance. The interest is assessed for one month on the first day of delinquency and on the first of each month after that on the outstanding balance. The interest rate is 10% per annum.
How does a payment plan work?
Payment plans may be set up for those who qualify. No payment plans will be permitted for account balances less than $150. They are designed to pay off any outstanding tax balances by the next tax period, this may vary based on our guidelines for payment plans. This prevents the taxpayer from becoming delinquent again, since bills are due every 6 months. Payment plans do not eliminate penalty or interest from accruing. Failure to honor a payment plan results in immediate collection action.
I am unable to pay my taxes by the due date, what options do I have?
Any amount paid prior to the due date will minimize penalties and interest, so it is best to pay what you can before the due date. Only the remaining balance is subject to penalties and interest. Penalty and interest are assessed the day after the taxes are due. However, collection action does not begin until 30 days after taxes are due. This allows the taxpayer at least 30 days to pay without collection fees/action. If you are not able to pay the entire balance due at thirty days past the due date, you will need to see if you qualify for a payment plan to avoid collection action.
When are taxes considered delinquent?
Taxes are considered delinquent the day after they were due (if unpaid). Penalty and interest are incurred that day as well. The penalty is 10 percent and the interest is 1 month (at 10% per annum). Penalty is assessed on the first day of the delinquency and interest is assessed on the outstanding balance on the 1st of each month. However, our office does not pursue collection actions until 30 days after the due date.
