Taxes & Revenue

Cable Franchise Fee
Effective January 1, 2007, cable franchise fees are now administered through the Virginia Department of Taxation. If you have any questions please call (804) 367-8031.

“Under the provisions of House Bill 568, cable franchise agreements that are entered into or renegotiated after January 1, 2007 will not include a franchise fee. Agreements in place as of January 1, 2007 will remain in effect until their stated dates of expiration; however, providers will no longer make franchise fee payments directly to localities. Instead, these amounts will be reported to the Department of Taxation on a schedule submitted with the communications taxes return. The franchise fees will then be paid to localities from revenues generated by the communications taxes. Although localities will no longer collect their franchise fees directly, local governments will retain the right to audit cable franchisees and to enforce franchise agreements.”

Consumer Utility Tax
Effective January 1, 2007, utility taxes are now administered by the Virginia Department of Taxation. If you have any questions please call (804) 367-8031.

1. 1. Who receives a 1099-MISC form?
   2. I am expecting a refund from my state taxes. What number do I call about that?
   3. Where do I find the bankruptcy court?
   4. Where can I get a tax map number on a property?
   5. What is the sales tax rate in Henrico County?
   6. Can I pay my tax bill by credit card?
   7. When I make an electronic payment of a bill to the county, before the due date, how can I end up with a penalty?
   8. Does the county offer an automated payment plan for my real estate and personal property tax payments?
   9. Why did I receive a penalty on my real estate/personal property tax bill?
   10. How can I have a penalty removed from my tax account?
   11. Why did the county intercept my state income tax refund or lottery winnings?
   12. Why did the county place a hold on my vehicle registration?
   13. I have received a check from the county and I don’t know what it is for. How do I find out?
   14. I have a question regarding my child support, a garnishment or a tax lien. Who should I call?

Who receives a 1099-MISC form?
1099-MISC forms are issued to individuals and companies that have provided a service to Henrico County or Henrico County Schools and received payments totaling $600 or more for a calendar year. If a company is incorporated, a 1099-MISC is not usually issued. Exceptions are corporations that provide legal or medical services.

I am expecting a refund from my state taxes. What number do I call about that?
You should call customer service at the state Department of Taxation at (804) 367-8031.

Where do I find the bankruptcy court?
Virginia Eastern District Court http://www.vaeb.uscourts.gov.

See also http://www.bankruptcyinformation.com/VA_courts.htm.

Where can I get a tax map number on a property?
You need to contact the Real Estate Assessment Division, Government Center, 4301 East Parham Road; phone number is (804) 501-4300.

What is the sales tax rate in Henrico County?
The sales tax rate in Henrico County is 6%. Of this amount, 1% is considered a local sales tax and is remitted back to Henrico County, 0.7% is remitted to the Central Virginia Transportation Authority, and the remainder goes to the state of Virginia.

Can I pay my tax bill by credit card?
You can pay by telephone or via the Internet using your Visa, MasterCard, American Express, Discover Card or electronic check. Dial 1-855-748-6015 to pay by telephone, or go to Paymentus website to pay online. There is a nominal convenience fee charged for this service. You can use credit cards at the teller windows located at the Government Center, 4301 East Parham Road and the Eastern Government Center, 3820 Nine Mile Road.

When I make an electronic payment of a bill to the county, before the due date, how can I end up with a penalty?
Payments from electronic bill-paying services are posted by the county on the day received. But it can take from two to 10 business days for the county to receive electronic payments. Payments not received by the county on or before the due date are considered late and state law requires that a 10 percent penalty be assessed for the late payment. Consult your electronic bill-paying service to determine the number of days they recommend you make your payment before it is due. In order to research your payment penalty you can contact the Finance Department Treasury Division at (804) 501-4678.

Does the county offer an automated payment plan for my real estate and personal property tax payments?
The county does offer an automated payment plan that allows monthly payments to be automatically drafted from your bank account. Also, you could elect to have the payments drafted automatically from your bank account on the tax due date. Call the Finance Department Treasury Division at (804) 501-4678 for more information about this program or to enroll.

Why did I receive a penalty on my real estate/personal property tax bill?
Typically the reason is because the account was underpaid or the payment was not received by the due date. To obtain specific account information please call the Finance Department Treasury Division at (804) 501-4678.

How can I have a penalty removed from my tax account?
The Code of Virginia provides for the exoneration of penalty under very limited circumstances. In order for your penalty to be considered for exoneration you must call the Finance Department Treasury Division at (804) 501-4678.

Why did the county intercept my state income tax refund or lottery winnings?
The Code of Virginia, Section 58.1-520, through the Setoff Debt Collection Program, authorizes the county to collect delinquent tax amounts, including from state income tax refunds and lottery winnings. To obtain specific account information please call the Finance Department Treasury Division at (804) 501-4751.

Why did the county place a hold on my vehicle registration?
The county has placed a hold on your DMV account in order to collect a delinquent personal property tax balance, as authorized by the Code of Virginia, Section 46.2-752 (J). To obtain specific information on how this hold can be removed please call the Finance Department Treasury Division at (804) 501-4678.

I have received a check from the county and I don’t know what it is for. How do I find out?
In most cases such checks are for tax refunds. You can contact the Accounting Division of the Finance Department at (804) 501-4558, which can research in the system to determine if the money is from personal property taxes, real estate taxes, business license fee, etc. If more detail is required, your call will be transferred to the appropriate department.

I have a question regarding my child support, a garnishment or a tax lien. Who should I call?
You should contact the County’s Finance Department Payroll Office at (804) 501-4941 or (804) 501-5584.