Subject:
Title
Approval to Publish a List of Delinquent Real Estate Tax Payments as of August 25, 2025
Body
Date(s) of Prior Council Consideration of this Issue: N/A
EXPLANATION AND SUMMARY:
Pursuant to sections 58.1-3921 and 58.1-3924 of the Code of Virginia, a certified list of delinquent real estate property taxes as of June 30, 2025, updated to reflect payments as of Aug. 15, 2025, has been provided to the Vienna Town Council. Also included are a report showing changes in delinquent balances since June 30, 2024, and a list of annual taxes of less than $20 each, totaling $168.51, which will be written off with Council's approval.
At the end of FY 2025, 12 properties owed delinquent taxes totaling $70,353, an increase of $19,089 from the previous year, mainly due to three accounts in arrears since before 2020. However, the prior balances are covered by liens.
In FY 2025, 99.8% of real estate taxes were collected. The Town routinely collects more than 99% of delinquent taxes every year.
The delinquent real estate tax list was certified by the Town Clerk as required by State Code. The list of delinquent properties will be updated as of the Aug. 25, 2025, Council meeting to account for payments made between Aug. 8 and Aug. 25. With Council's approval, a list of delinquent properties, their owners, and balances due as of Aug. 25, 2025, will be published in a local newspaper and posted on the Town's website. County records will be updated with delinquent balances added to existing liens; new liens will be placed on properties that have been delinquent for two years or more.
Departmental Recommendation: Recommend publication of the delinquent real estate tax list as of Aug. 25, 2025 and writing off delinquent individual property taxes of $20 or less.
Finance Recommendation: Recommend publication of the delinquent real estate tax list as of Aug. 25, 2025 and writing off delinquent individual property taxes of $20 or less.
Purchasing Recommendation: N/A
Town Attorney Recommendation: Every year the Town publishes the list of delinquent real estate taxes. The Town Council may approve the proposed publication in its discretion.
Town Manager's Recommendation: I recommend the Town Council public the Fiscal Year 2025 delinquent real estate tax list, as presented.
Cost and Financing: $500 for advertising costs
Account Number: 100-102-1024-11241-43601
Decision Needed by This date: Aug. 25, 2025
Prior Funding Approval: Annual General Budget (Year), Amendments, CIP Budget (Year), or ARPA. N/A
PROPOSED/SUGGESTED MOTION
Recommended Action
"I move that the FY 2025 delinquent real estate property tax list, as submitted by the Director of Finance, exclusive of those taxes paid since June 30, 2025, be published in a newspaper of general circulation in Town and posted on the Town’s website. I further move that delinquent real estate property taxes be recorded as a tax lien against said properties. And I further direct the Director of Finance to write off delinquent annual tax bills of $5 or less.”
Or
Other action deemed necessary by Council.