Real Property System Overview PDF Print

Real Property System Overview

The Office of the Tax Assessor is charged with the responsibility of determining the actual value of all real property in the U.S. Virgin Islands. Title 33, Section 2401, describes all real property as being "immovable or a thing, which from its nature, distinction or the subject to, which is implied, cannot move itself or be removed." The following are defined as immovables:

  1. Land, building and any structure attached or adherent to the soil.
  2. Everything attached to an immovable in a fixed manner, which cannot be separated from it without breaking the matter or causing injury to the matter.
  3. Machinery, vats or tanks or any other equipment which are fixed to a building or land in use for business or industry that is intended to meet the needs of that industry or works.
  4. Docks and structures, though floating, which are intended to be in a fixed place in any harbor, bay or shore.

Office of the Tax Collector

The Office of the Tax Collector is a newly created section under the Division of Real Property Tax.  Through legislation enacted in 2007, this office was transferred from the Department of Finance in order to codify all property tax related matters under one division. 

This office is tasked with researching tax rolls, identifying delinquent property tax payers and ensuring proper procedures are in place for the sale of delinquent properties.  It is also responsible for the collection of property taxes and preparation of tax clearances. 

The Tax Collector’s Office has locations throughout the territory.  Locations and contact information are as follows:

St. Croix:      1131 King Street, Christiansted

                    4008 Est. Diamond (Dept. of Finance Bldg, Sunny Isles)

                    Lagoon Street Commercial Building No. 1, Frederiksted

St. Thomas:   Builders Emporium (behind Medical Foundation building)

St. John:       Islandia Building, Cruz Bay

Payments can be made in person or by mail. Checks, cash, money orders and credit cards (Visa and MasterCard only) are accepted. 

Cadastral Section

The Cadastral Section provides a vital service to the public.  This section is responsible for the review and registration of surveys and attestation of deeds prior to recording at the Recorder of Deeds office.  The Cadastral Office is the custodian of all surveys and sells copies of survey maps, measure briefs, extracts from record-metes and bounds.