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Virginia · Property taxVirginia real estate tax at closing: local due dates and the prior tax lien

Virginia leaves the calendar to local government: the governing body of each county, city or town may set by ordinance the due dates for local taxes, require payment in a single installment or in two equal installments, set penalties for late payment, charge interest on delinquent taxes and recover reasonable attorney's or collection agency fees of up to 20% of the delinquent taxes and charges (Va. Code §58.1-3916). Real estate taxes and levies are a lien on the property ahead of any other lien or encumbrance, and the lien lasts until actual payment to the taxing authority's officer; "taxes" includes the penalties and interest. The purchaser at a sale – or the trustee in a foreclosure sale – must cause the proceeds to be applied to the taxes assessed on the real estate. When only part of a tract is bought, the purchaser has the taxes on the whole tract paid in the proportion that the price bears to the tract's latest assessed value (the assessing officer may ask for an appraisal if the price looks low), and the purchased part is then released from the lien; the seller's share of the taxes is prorated by contract. There is also a lien on the property's rents for the current year's taxes (§58.1-3340).

What the statutes set

  1. Due dates (§58.1-3916)

    Set by each locality's ordinance – one installment or two equal ones – with penalties, interest and up to 20% collection fees.

  2. Lien (§58.1-3340)

    Ahead of any other lien until actually paid; includes penalties and interest.

  3. At a sale (§58.1-3340)

    The purchaser, or the foreclosure trustee, has the proceeds applied to the taxes.

  4. Part of a tract (§58.1-3340)

    Taxes on the whole tract paid pro rata by price to assessed value; the part bought is released.

What the TC does with Virginia real estate tax

  • Look up the locality's due dates and whether it bills in one or two installments.
  • Get the treasurer's figure for any unpaid tax, penalty and interest before closing.
  • Confirm the settlement agent pays the tax from the proceeds and prorates it under the contract.

Questions about Virginia real estate tax

When are Virginia real estate taxes due?

Each county, city or town sets its own due dates by ordinance, in one installment or two equal ones (Va. Code §58.1-3916).

Who pays unpaid Virginia real estate taxes at a sale?

The tax is a prior lien until paid, and the purchaser at the sale must have the proceeds applied to it; the seller's share is prorated by contract (Va. Code §58.1-3340).

Related guides

Put the locality's tax due date and the payoff on the deal's closing tasks in ClosingCode.

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Sources: Va. Code §§58.1-3340, 58.1-3916 (law.lis.virginia.gov), read October 30, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.