Lieutenant Governor Tregenza A. Roach, Esq. announces that he has authorized the Office of the Tax Collector to begin Final Collection Activity on all parcels that are delinquent in the payment of real property taxes and whose owners have made no arrangements to discharge the property debt. Final collection activity includes public auction and judicial foreclosure, both authorized by Virgin Islands law.
The applicable law codified in Title 33 of the Virgin Islands Code authorizes the Lieutenant Governor to sell any property that is delinquent on the payment of real property taxes to the highest bidder at a public auction to be announced at least twenty-one days before the date of sale.
Act 8466 authorizes the Lieutenant Governor to foreclose on delinquent properties by filing an action in the Superior Court of the Virgin Islands. At the conclusion of the foreclosure process, the delinquent properties will be made available for sale at fair market prices to seniors, veterans, and first-time homebuyers, as provided by law.
The following final collection activities will be conducted during the following months:
- Property Tax Auction, District of St. Croix (May 2023)
- Property Tax Foreclosure, District of St. Thomas/St. John (May 2023)
- Property Tax Foreclosure, District of St. Croix (November 2023)
- Property Tax Auction, District of St. Thomas/St. John (November 2023)
Notice of the foreclosures, along with the dates and location of the auctions will be announced publicly on the Lieutenant Governor’s website and in Virgin Islands newspapers of general circulation both in print and online.
Property owners with delinquent accounts still have the opportunity to pay online on the Lieutenant Governor’s website via the Citizen Access Portal (https://propertytax.vi.gov). Payments may also be made in person at a cashier window in the Office of the Lieutenant Governor.
Property owners unable to pay all delinquent years are urged to start a payment plan. Payment plans may be started and maintained online through the Citizen Access Portal on the Lieutenant Governor website. A deposit of 15% of the outstanding obligation (taxes, administrative fees, penalties, and interest) is required to start a payment plan. Property owners may also enter into payment plans up until thirty days prior to the date of an announced auction or foreclosure.
Within the thirty-day period prior to the date of announced auction or foreclosure, a property owner must pay the full amount of the delinquent taxes, accrued interest, penalties, plus the administrative fee required to cover the costs related to preparing the property for auction or foreclosure. Full payments may be made up to 3:00 PM the day prior to an auction or foreclosure date.
For further inquiries, contact the Office of the Lieutenant Governor at 340-774-2991.