City of Alexandria, Virginia
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MEMORANDUM
DATE: NOVEMBER 6, 2025
TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
THROUGH: JAMES F. PARAJON, CITY MANAGER
FROM: KEVIN C. GREENLIEF, DIRECTOR OF FINANCE
DOCKET TITLE:
TITLE
Collection of Taxes and Annual Consideration of Authorization to Write-Off Property Tax Balances of Less Than Twenty Dollars.
BODY
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ISSUE: Requesting City Council authorization to write-off balances less than twenty dollars, and to destroy records pursuant to State law.
RECOMMENDATION: That City Council:
(1) Receive the listings of delinquent local property taxes;
(2) Authorize the Director of Finance to write-off uncollected tax balances for tax year 2024 less than twenty dollars each, totaling $6,997 as of June 30, 2025, for which the Director of Finance has determined that the cost of collecting such balances would exceed the recoverable amount, provided that the Director of Finance will not include any balance for which he has reason to believe the taxpayer has intentionally paid less than the amount due and owed; and
(3) Authorize the Director of Finance to destroy records associated with taxes paid in calendar year 2019 and prior years in accordance with Code of Virginia ?58.1-3129(A).
BACKGROUND: Pursuant to ?58.1-3924 of the Code of Virginia, the Director of Finance annually maintains lists of delinquent Real Estate taxes, Personal Property taxes (Car Tax), and Business Personal Property taxes as of the end of the fiscal year. These lists are available for public inspection upon appointment in the Director of Finance's Office.
Section 58.1-3129 of the Code of Virginia also states that, "The treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with ...
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