Payments for all taxes must be received by their respective due dates. Those payments not received by their due date are considered delinquent.
Late Payment Penalty and Interest:
The late payment penalty is 10% of the unpaid balance if payment is received after the due date. Interest, at the annual rate of 10% begins to accrue on the remaining unpaid taxes excluding the Commonwealth's share of personal property taxes. Penalty and interest cannot be waived because the taxpayer did not know the deadline or misread the deadline on the tax bill (1987-99 Report of the Atty. Gen. 559, Augusta 22, 1988); because the taxpayer did not receive a bill (1970-71 Report of the Atty. Gen. 373, March 31, 1971); because the bill was mailed to the wrong address (1981-82 Report of the Atty. Gen. 393, March 25, 1982); because the bill was incorrect (1986-87 Report of the Atty. Gen. 321, July 31, 1986); or because the taxpayer received erroneous information from the County staff, whether in person or over the phone (1981-82 Report of the Atty. Gen 350, May 13 1982).
Late payment penalty and interest may be waived if the lateness was due to a medically determinable physical or mental impairment on the due date, provided payment is made within 30 days of the due date. Penalty and interest may also be waived if the Commissioner abates the underlying tax or certifies that the taxpayer was not assessed in a timely manner due to a clerical error by the Commissioner's staff or if the late payment was due solely to the fault of the Treasurer or Commissioner of Revenue. Taxpayers have a duty to know due dates and pay on time. If no bill is received that duty includes contacting the taxing authority prior to the due day and paying on time (1981-82 Report of the Atty. Gen. 393, March 25, 1982).