GENERALLY

Richmond, Va., City Code ch. 26, art. V, div. 1

in effect

Richmond, Va., City Code § 26-330 Payments considered received on due date.

Sec. 26-330. - Payments considered received on due date. (a) The payment of any tax levied by this article must be received by the Collector as follows to be considered as paid on or before the due date: (1) Actual receipt, in person or by mail, by the Collector on or before the due date; or (2) Receipt of a remittance by mail bearing a U.S. postmark on or before 12:00 midnight of the due date. (b) Whenever the due date of any City tax is a Saturday, Sunday or legal holiday, such payments may be made on the next succeeding business day, without penalty. (Code 1993, § 27-61; Code 2004, § 98-96; Code 2015, § 26-330; Code 2020, § 26-330)

Richmond, Va., City Code § 26-331 Determination of fault for failure to file return or pay tax.

Sec. 26-331. - Determination of fault for failure to file return or pay tax. Penalty and interest for failure to file a return or to pay a tax levied under this article shall not be imposed if such failure was not the fault of the taxpayer. Pursuant to Code of Virginia, § 58.1-3916, the determination of such fault shall be made by the Director of Finance. (Code 1993, § 27-62; Code 2004, § 98-97; Code 2015, § 26-331; Code 2020, § 26-331)

Richmond, Va., City Code § 26-332 Payment of administrative costs, etc.

Sec. 26-332. - Payment of administrative costs, etc. (a) Fees shall be imposed upon each person chargeable with delinquent taxes or other delinquent charges to cover the administrative costs and reasonable attorney's or collection agency's fees actually contracted for. The attorney's or collection agency's fees shall not exceed 20 percent of the taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest and shall not exceed $30.00 for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges pursuant to Code of Virginia, § 58.1-3919 but prior to the taking of any judgment with respect to such delinquent taxes or charges. The fee for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges but prior to the taking of any judgment with respect to such delinquent taxes or charges shall be $30.00 and the fee for taxes or other charges collected subsequent to judgment shall be $35.00. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be $150.00 or 25 percent of the administrative costs. (b) No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under Code of Virginia, § 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this subsection shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing. (Code 1993, § 27-63; Code 2004, § 98-98; Code 2015, § 26-332; Code 2020, § 26-332; Ord. No. 2005-120-70, §§ 1, 2, 5-23-2005)

Richmond, Va., City Code § 26-333 Tax reduction for derelict buildings.

Sec. 26-333. - Tax reduction for derelict buildings. (a) Prior to commencement of an approved plan to demolish or renovate a derelict building submitted in accordance with Section 5-149, at the request of the property owner, the City Assessor shall make an assessment of the property in its current derelict condition. On the building permit application, the owner shall declare the costs of demolition or the costs of materials and labor to complete the renovation. (b) After demolition of a derelict building in accordance with a plan submitted in accordance with Section 5-149, at the request of the property owner of such building, the City Assessor shall reflect the fair market value of the demolition costs, and reflect such value in the real estate tax assessment records. (c) After renovation of a derelict building in accordance with a plan submitted in accordance with Section 5-149, at the request of the property owner of such building, the City Assessor shall reflect the fair market value of the renovation improvements, and reflect such value in the real estate tax assessment records. (d) The real estate tax on an amount equal to the costs of demolition or an amount equal to the increase in the fair market value of the renovations shall be reduced for a period of five years, and such reduction shall run with the real estate. The reduction of taxes for demolition shall not apply if the structure demolished is a registered Virginia landmark or is determined by the Department of Historic Resources to contribute to the significance of a registered historic district. (Code 2004, § 98-99; Code 2015, § 26-333; Code 2020, § 26-333; Ord. No. 2013-15-18, § 2, 2-25-2013)

Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTVLECOPRTA_DIV1GEFetched: 11/8/2026