Due Dates & Filing Fees

The Commissioner of Accounts receives no funds from either the State or local government. Revenue supporting theis derived entirely from filing fees paid by the users of the system. The Commissioner pays the expenses of operating the office solely from the filing fees. These filing fees compensate the Commissioner of Accounts for his or her work and the work of his or her staff in auditing accounts, answering questions of fiduciaries, and resolving disputes between beneficiaries and fiduciaries.

INVENTORIES AND ACCOUNTINGS must be signed by each fiduciary who has qualified before the Clerk

BASE FEES for Inventories and Accounts are for ten pages. Additional pages or schedules will require an increase in the filing fee. See appropriate schedule below. 

ADDITIONAL FEES may be charged with Court approval when the Commissioner's review requires extraordinary time. Under exceptional circumstances, the Commissioner may also reduce fees.

CLERK'S FEES are included in all base fees. Make one check only, payable to the Commissioner of Accounts. The Commissioner will pay the Clerk when he or she submits the report for recording. 

There will be an additional charge of $16 for all Accounts between 11 and 30 pages or an additional charge of $36 for all Accounts over 30 pages. Additional pages include itemized schedules. Bank statements do not count towards total page count. 

 When a Commissioner's review of an account requires exceptional time, the Commissioner may seek Court approval to increase his or her fees. The Commissioner's request for approval of an increased fee must be made in writing, and include his or her justification for requesting the increased fee. The Commissioner shall give notice of his request for Court approval to the fiduciary so that the fiduciary has an opportunity to be heard.  

Fees for Services other than Inventory/Accounting Reviews and Uncontested Debts & Demands Hearing.

When the Commissioner of Accounts conducts contested hearings; or confers or corresponds with fiduciaries, beneficiaries, and/or creditors on matters not normally required to be addressed during the audit and approval of fiduciary inventories and accountings, the Commissioner may charge a fee based upon hours expended at a rate of $250.00 per hour or such greater hourly rate set by the Circuit Court

By Virginia statute, each Circuit Court sets the fees for its own Commissioner(s) of Accounts. 

The Uniform Fee Schedule Guidelines, developed by the Standing Committee on Commissioners of Accounts established by the Virginia Judicial Council, and approved by the Virginia Supreme Court (effective January 1, 2017) is an attempt to provide uniformity among the various Circuit Courts. 

The 17th Judicial Circuit Court has adopted Virginia's Uniform Filing Fee Schedule Guidelines which are reflected herein.

Assets and Additions                  Fee

$            0 - $     50,000...........$ 238.00

$  50,001 - $   100,000...........$ 458.00

$100,001 - $  200,000............$ 568.00

$200,001 - $  300,000............$ 678.00

$300,001 - $  500,000............$ 843.00

$500,001 - $  700,000............$1,008.00

$700,001 -$1,000,000............$1,338.00 

Above $1,000,000..................$1,338.00 plus .00075 in excess of $1,000,000, not to exceed a total fee of $11,016.00 (except as may be approved by the Court)

Assets brought forward ("on hand") at MARKET VALUE from the immediate prior account PLUS additions (receipts, capital gains, and adjustments). 

Apply schedule immediately above for first account.

Statement in Lieu of Account may NOT be filed  sooner than SIX (6) MONTHS AFTER the date of qualification as Executor or Administrator.   Filing fee is $168. 

The filing fee for a NOTICE OF INTENT to File a Statement in Lieu of Account (if you are not ready to file a final Statement in Lieu by the date your accounting is due) is $75.

Request must be submitted in writing and accompanied by a check for $297 (which includes the NEWLY INCREASED costs of advertising). 

An additional fee will be charged based upon the time involved in a lengthy hearing or research required to make a proper report to the Court.

**Debts & Demands Hearings are generally scheduled for Monday afternoons at 2:00p.m.**

A fee of $55 for each creditor's claim filed with the Commissioner after qualification other than claims filed in response to a notice of Debts and Demands hearing. This fee shall be charged to the creditor.

When a fiduciary files an Amended Inventory or Accounting prior to approval of the initial filing, there will be a $30.00 fee for the amended filing.

Amended Inventories or Accountings filed after approval of the initial filing require the full fee for a new filing.

Assets from Inventory and real estate over which Fiduciary has power of sale plus Additions. 

[Additions are receipts, capital gains, and adjustments (lines 2, 3 and 4 of the Account Summary)].

Assets and Additions                      Fee

$            0 - $     50,000...........$ 128.00

$  50,001 - $   100,000...........$ 183.00

$100,001 - $  200,000............$ 238.00

$200,001 - $  300,000............$ 293.00

$300,001 - $  500,000............$ 348.00

$500,001 - $  700,000............$ 403.00

$700,001 -$1,000,000............$ 458.00 

Above $1,000,000...................$458.00 plus .0005 in excess of $1,000,000, not to exceed a total fee of $5,516.00 (except as may be approved by the Court). 

Assets brought forward ("on hand") at MARKET VALUE from the immediate prior account PLUS additions (receipts, capital gains, and adjustments). 

Apply schedule immediately above for first account.