What is the statute of limitations for real estate taxes in Virginia?

Answer 1

It depends on many things. The type of tax, sometimes the amount and reason for owing, and what has happened over the time.

Having heard the question too many times before, and understanding some of the misconceptions: The SOL almost never even starts to run until something that qualifies as a return has been filed. Hence, if you didn't file a return, don't even think about this defense, the statute is always open.

The SOL gets "tolled", that is time isn't counted, for many things. So, if the department can show they sent you a notice, to your last known address at the time, (makes no difference if you received it, or claim you didn't), generally the SOL is tolled until that matter is handled.

The SOL on being audited for a return is different than being assessed a tax, and audits may extend the statute, or standardly require you agree to extedn it while they do it - or they can/will issue a "jeopardy assessment"...which is absolutely allowed (almost mandatory) anytime a Govt is in jeopardy of losing the right to collect money. It is an estimated amount you owe...not surprisingly frequently a very high guess. Once an assessment is issued...by law it is considered right and you have to prove it wrong.

Experience is, even if you have a defense that it's past SOL for tax assessment...the SOL on criminal fraud may still be open...and beating the tax department on that one year....well, expect to see them again....a lot, for all types of things!

Answer 2

It varies depending on the type of debt. Written agreements are set at 5 years in Virginia while a Promissory note is a bit longer at 6 years. Oral agreements and open ended accounts (credit cards) are set at only 3 years.

Answer 3

It varies depending on the type of debt. Written agreements are set at 5 years in Virginia. Promissory notes are longer at 6 years. Oral agreements and open ended accounts (credit cards) are set at only 3 years.

Answer 4

It appears to be 20 years. See below: Tax Code of Virginia

Code Section: 58.1-1802.1 Tax Type:General Provisions Brief Description: Period of limitations on collection; accrual of interest and penaltyTopics: Collection of Delinquent Tax; Collection of Tax; Penalties and Interest

§ 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty. A. Where the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may be collected by levy, by a proceeding in court, or by any other means available to the Tax Commissioner under the laws of the Commonwealth, but only if such collection effort is made or instituted within twenty years from the date of the assessment of such tax. Prior to the expiration of any period for collection, the period may be extended by a written agreement between the Tax Commissioner and the taxpayer, and subsequent written agreements may likewise extend the period previously agreed upon. The period of limitations provided in this subsection during which a tax may be collected shall not apply to executions, levy or other actions to enforce a lien created before the expiration of the period of limitations by the docketing of a judgment or the filing of a memorandum of lien pursuant to § 58.1-1805; nor shall the period of limitations apply to the provisions of §§ 8.01-251 and 8.01-458. B. The running of the period of limitations on collection shall be suspended for the period the assets of the taxpayer are in the control or custody of any state or federal court, including the United States Bankruptcy Court, or for the period during which a taxpayer is outside the Commonwealth if such period of absence is for a continuous period of at least six months. C. If the Department of Taxation has no contact with the delinquent taxpayer for a period of seven years and no memorandum of lien has been appropriately filed in a jurisdiction in which such taxpayer owns real estate, interest and penalty shall no longer be added to the delinquent tax liability. The mailing of notices by the Department to the taxpayer's last known address shall constitute contact with the taxpayer. D. For purposes of this section, the "last known address" of the taxpayer means the address shown on the most recent return filed by or on behalf of the taxpayer or the address provided in correspondence by or on behalf of the taxpayer indicating that it is a change of the taxpayer's address. It appears to be 20 years. See below: Tax Code of Virginia

Code Section: 58.1-1802.1 Tax Type:General Provisions Brief Description: Period of limitations on collection; accrual of interest and penaltyTopics: Collection of Delinquent Tax; Collection of Tax; Penalties and Interest

§ 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty. A. Where the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may be collected by levy, by a proceeding in court, or by any other means available to the Tax Commissioner under the laws of the Commonwealth, but only if such collection effort is made or instituted within twenty years from the date of the assessment of such tax. Prior to the expiration of any period for collection, the period may be extended by a written agreement between the Tax Commissioner and the taxpayer, and subsequent written agreements may likewise extend the period previously agreed upon. The period of limitations provided in this subsection during which a tax may be collected shall not apply to executions, levy or other actions to enforce a lien created before the expiration of the period of limitations by the docketing of a judgment or the filing of a memorandum of lien pursuant to § 58.1-1805; nor shall the period of limitations apply to the provisions of §§ 8.01-251 and 8.01-458. B. The running of the period of limitations on collection shall be suspended for the period the assets of the taxpayer are in the control or custody of any state or federal court, including the United States Bankruptcy Court, or for the period during which a taxpayer is outside the Commonwealth if such period of absence is for a continuous period of at least six months. C. If the Department of Taxation has no contact with the delinquent taxpayer for a period of seven years and no memorandum of lien has been appropriately filed in a jurisdiction in which such taxpayer owns real estate, interest and penalty shall no longer be added to the delinquent tax liability. The mailing of notices by the Department to the taxpayer's last known address shall constitute contact with the taxpayer. D. For purposes of this section, the "last known address" of the taxpayer means the address shown on the most recent return filed by or on behalf of the taxpayer or the address provided in correspondence by or on behalf of the taxpayer indicating that it is a change of the taxpayer's address. It appears to be 20 years. See below: Tax Code of Virginia

Code Section: 58.1-1802.1 Tax Type:General Provisions Brief Description: Period of limitations on collection; accrual of interest and penaltyTopics: Collection of Delinquent Tax; Collection of Tax; Penalties and Interest

§ 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty. A. Where the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may be collected by levy, by a proceeding in court, or by any other means available to the Tax Commissioner under the laws of the Commonwealth, but only if such collection effort is made or instituted within twenty years from the date of the assessment of such tax. Prior to the expiration of any period for collection, the period may be extended by a written agreement between the Tax Commissioner and the taxpayer, and subsequent written agreements may likewise extend the period previously agreed upon. The period of limitations provided in this subsection during which a tax may be collected shall not apply to executions, levy or other actions to enforce a lien created before the expiration of the period of limitations by the docketing of a judgment or the filing of a memorandum of lien pursuant to § 58.1-1805; nor shall the period of limitations apply to the provisions of §§ 8.01-251 and 8.01-458. B. The running of the period of limitations on collection shall be suspended for the period the assets of the taxpayer are in the control or custody of any state or federal court, including the United States Bankruptcy Court, or for the period during which a taxpayer is outside the Commonwealth if such period of absence is for a continuous period of at least six months. C. If the Department of Taxation has no contact with the delinquent taxpayer for a period of seven years and no memorandum of lien has been appropriately filed in a jurisdiction in which such taxpayer owns real estate, interest and penalty shall no longer be added to the delinquent tax liability. The mailing of notices by the Department to the taxpayer's last known address shall constitute contact with the taxpayer. D. For purposes of this section, the "last known address" of the taxpayer means the address shown on the most recent return filed by or on behalf of the taxpayer or the address provided in correspondence by or on behalf of the taxpayer indicating that it is a change of the taxpayer's address.

Answer 5

In Virginia you can take legal action against real estate taxes by filing a lawsuit in the circuit court where the property is located (or in the case of personal property, where the tax was levied) within three years of payment of the tax. The assessed value can be challenged in court, which then affects the amount of real estate taxes paid, or possibly refunded. The statute of limitations for the correction of erroneous real estate taxes (miscalculations or where the assessor used erroneous data to determine the assessment such as an incorrect land area) is the current and three prior tax years.