Open to the public by APPOINTMENT ONLY. Masks are required for entry.
Open to the public by APPOINTMENT ONLY. Masks are required for entry.
**PLEASE NOTE: Starting July 1, 2020, a new filing fee schedule will be put into place to reflect an increase in Clerk's Fees.**
INVENTORIES and ACCOUNTINGS must be signed by every fiduciary who has qualified before the Clerk.
The signed Inventories and Accounts must be filed with the Commissioner of Accounts in duplicate. Supporting vouchers do not need to be filed in duplicate.
Make check payable to the Commissioner of Accounts.
The statutorily required Inventory of Assets is due within FOUR (4) months after the date of qualification of an Executor, Administrator, Conservator or Trustee.
Qualification: January 1, 2020
Inventory Due: May 1, 2020
The FIRST Account is due within 16 months from the date of qualification covering the first
TWELVE (12) months.
SECOND and subsequent accounts are due within 16 months from the ending date of your prior account, and should cover a 12 month period.
A final Account may cover less than 12 months.
Qualification: January 1, 2020
Inventory Due: May 1, 2020
First Account Due: April 30, 2021
(covering period Jan 1 - Dec 31)
The FIRST Account is due within SIX (6) months from the date of qualification covering the first
FOUR (4) months.
SECOND and subsequent accounts are due within 16 months from the ending date of your prior account, and should cover a 12 month period.
A final Account may cover less than 12 months.
Qualification: January 1, 2020
Inventory Due: May 1, 2020
First Account Due: July 30, 2020
(covering period Jan 1 - April 30)
The FIRST account is due within SIX (6) months from the date of qualification covering the first
FOUR (4) months.
SECOND and subsequent accounts are due within 16 months from the ending date of your prior account, and should cover a 12 month period.
A final account may cover less than 12 months
.
Example: January 1, 2020 qualification
Inventory Due: May 1, 2020
First Account Due: July 1, 2020
(covering period Jan 1 - April 30)
In all foreclosure sales, trustees must file an account of the sale within six (6) months after the sale date.
Trustees must file their FIRST trust account for the period beginning with the first date that the Trustee received assets and ending on December 31 of the same year.
This FIRST trust account must be filed with the Commissioner of Accounts no later
than May 1 of the following year.
Subsequent trust accounts shall cover each
calendar year and are due by May 1 of the following year.
Example: January 1, 2020 qualification
First Account Due: May 1, 2021
(covering period Jan 1 - Dec 31)
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.
Remember: Make one check only, payable to "Commissioner of Accounts". The Commissioner will pay the Clerk for recording fees .
Guardian of a Minor
Any amount of assets ........................................................$73
Conservatorship & Trust
Based on value of Parts 1 & 2 assets only:
Decedent's Estate
Based on value of Parts 1 & 3 assets only:
Calculated using assets from Inventory from Part I and real estate on Part 3 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...........$ 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.
FIRST or FIRST & FINAL ACCOUNT
Note: Additions are receipts, capital gains, and adjustments.
Assets and Additions Fee
$ 0 - $ 50,000............$ 238.00
$ 50,001 - $ 100,000............$ 358.00
$100,001 - $ 200,000.............$ 458.00
$200,001 - $ 300,000.............$ 568.00
$300,001 - $ 500,000.............$ 678.00
$500,001 - $ 700,000.............$ 788.00
$700,001 -$1,000,000.............$ 898.00
Above $1,000,000.............$ 898.00 plus .0005 in excess of $1,000,000,
not to exceed a total fee of $11,016.00 (except as may be approved by the Court)
Second & Subsequent Accounts
Assets brought forward ("on hand") at MARKET VALUE from the immediate prior account PLUS additions (receipts, capital gains, and adjustments).
Apply schedule immediately adjacent for first account.
Conservatorship for Medicaid Beneficiary
If the incapacitated person is currently receiving Medicaid benefits, the accounting filing fee is $43.
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.
NOTE: The Commissioner may charge an additional fee of $165 when the Trustee is unable to produce the original note, which fee shall be shown on the Account as charge to the noteholder.
Fees for foreclosure accounts are based upon the sales price of the real property.
Apply the sales price to the schedule below:
Sales Price Fee
$ 0 - $ 100,000..........$ 293.00
$100,001 - $ 300,000...........$ 348.00
$300,001 - $ 450,000...........$ 513.00
$450,001 - $ 600,000...........$ 678.00
$600,001 - $ 750,000...........$ 843.00
$750,001 - $ 900,000...........$1,008.00
Above $900,00......................$1,118.00
THESE ARE ALL PENALTY FEES CHARGED AGAINST THE FIDUCIARY PERSONALLY
FOR FAILURE TO FILE A PROPER INVENTORY OR ACCOUNTING. THESE FEES SHALL NOT BE CHARGED TO ESTATE.
1. Late Letter: $30.00
2. Second Notice for Deficiencies: $30.00
1. Summons: $85.00
1. Delinquent Accounts and Unsettle Accounts: $55.00
2. Commissioner's Report to the Court: $165.00
3. Appearance in Court: $220.00
Copyright © 2022 Arlington Commissioner of Accounts - All Rights Reserved.