Due Dates & Filing Fees

Due Dates & Fee Schedules

Inventories (All Types)

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

FEE SCHEDULE FOR INVENTORY

Estate Accounts

Inventories (All Types)

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)

Fee Schedule for Estate Accounts

Conservatorship Accounts

Inventories (All Types)

Guardian of Minor's Estate

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)

Fee Schedules for Conservator Accounts

Guardian of Minor's Estate

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)

Fee Schedule for Minor's Account

Foreclosure Trustee

Guardian of Minor's Estate

Foreclosure Trustee

In all foreclosure sales, trustees must file an account of the sale within six (6) months after the sale date.

Fee Schedule for Foreclosure Trustees

Trust Accounts

Guardian of Minor's Estate

Foreclosure Trustee

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)

Fee Schedule for Trust Accounts

General Information

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

BASE FEES for calculating filing fees for Inventories and Accounts are for ten pages. Additional pages or schedules will require an increase in the filing fee.

There is be an additional Clerk's Fee 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.

Supporing documments filed with Commissioner do not count towards total page count.

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.

Remember: Make one check only, payable to "Commissioner of Accounts". The Commissioner will pay the Clerk for recording fees .

Inventory Filing Fees

Guardian of a Minor

Any amount of assets ........................................................$93

Conservatorship & Trust

Based on value of Parts 1 & 2 assets only:

$0 - $ 50,000.............................$153.00
$ 50,001 - $200,000............................$218.00
$200,001 - $500,000............................$293.00
Above $500,000...................................$368.00

Decedent's Estate

Based on value of Parts 1 & 3 assets only:

$0 - $ 50,000.............................$153.00
$ 50,001 - $200,000............................$218.00
$200,001 - $500,000............................$293.00
Above $500,000...................................$368.00

Amended Filings

When a fiduciary files a Revised or 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.

Decedent's Estate Filing Fees

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)]

FIRST OR FIRST & FINAL

Assets and Additions Fee

$ 0 - $ 50,000...........$ 293

$ 50,001 - $ 100,000...........$ 568

$100,001 - $ 200,000............$ 693

$200,001 - $ 300,000............$ 843

$300,001 - $ 500,000............$1,048

$500,001 - $ 700,000............$1,258

$700,001 -$1,000,000............$1,668

Above $1,000,000..................$1,668 plus additional $.00075 on every dollar in excess of $1,000,000

SECOND or SUBSEQUENT ACCOUNT

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

$268

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 $268.

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 the same ($268).

HEARING FOR PROOF OF DEBTS & DEMANDS

$375

Request must be submitted in writing and accompanied by a check for $375 (which includes the 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.

CLAIM AGAINST ESTATE AFTER QUALIFICATION

$95

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.

AMENDED Filings

$30

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.

CONSERVATORSHIP and TRUST Filing Fees

Assets from Inventory (including real estate over which the fiduciary has power of sale).

FIRST or FIRST & FINAL ACCOUNT

Note: Additions are receipts, capital gains, and adjustments.

Assets and Additions Fee

$ 0 - $ 50,000............$ 298

$ 50,001 - $ 100,000............$ 448

$100,001 - $ 200,000.............$ 573

$200,001 - $ 300,000.............$ 698

$300,001 - $ 500,000.............$ 848

$500,001 - $ 700,000.............$ 998

$700,001 -$1,000,000.............$ 1,123

Above $1,000,000.............$ 1,123 plus additional $.0005 on every dollar in excess of $1,000,000

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.

ESTATE of a MINOR Filing Fees

Minor's Estate Filing Fees

FIRST OR FIRST & FINAL

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.............$ 158

$ 50,000 - $100,000...............$ 243

$100,001 - $ 200,000..............$ 298

$200,001 - $ 300,000..............$ 373

$300,001 - $ 500,000..............$ 423

$500,001 - $ 700,000..............$ 498

$700,001 -$1,000,000..............$ 573

Above $1,000,000...................$ 573 plus additional .0005 on every dollar over $1,000,000

SECOND or SUBSEQUENT ACCOUNT

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.

Foreclosure Filing Fees

Fees for foreclosure are based upon the sales price of the real property.

Apply the sales price to the schedule below:

Sales Price Fee

$ 0 - $ 100,000..........$ 373

$100,001 - $ 300,000...........$ 448

$300,001 - $ 450,000...........$ 648

$450,001 - $ 600,000...........$ 848

$600,001 - $ 750,000...........$1,053

$750,001 - $ 900,000...........$1,258

Above $900,00......................$ 1,398

NO ORIGINAL NOTE PRODUCED PENALTY

$250

Commissioner will charge an additional fee of $250 if Trustee is unable to produce the original note, which fee shall be shown on the Account as a charge to the Noteholder.

DELINQUENCY and PENALTY FEES

Delinquency and Penalty Fees are NOT Estate Expenses.

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.

Commissioner's Letter for Failure to Timely File

1. Late Letter to fiduciary for failure to file INVENTORY or ACCOUNTING

in a timely manner. $40

2. Deficiency Letter to fiduciary for a failure to respond to the first request from auditor to satisfy deficiencies on Inventory of Account. $40

(Failure to satisfy deficiencies is considered a failure to file a proper Inventory or Account.)

Summons issued by Commissioner

Commissioner's summons, served by county Sheriff, for failure to file a proper Inventory or Account or other deficiency. $150

Commissioner's Report to the Court

1. Report on Delinquent and Unsettled Accounts as required by

Virginia Code § 64.2-1216 (each such account) $ 75

2. Commissioner's Report to the Court for failure to comply with summons $350

3. Commissioner's Appearance to prosecute Show Cause order

issued against fiduciary. $350

Due Dates & Filing Fees

Policy Regarding Requests for Extension of Time to File

UPDATED FILING FEE SCHEDULE for 2023

General Information about Commissioners Filing Fees

Due Dates & Fee Schedules

Inventories (All Types)

Inventories (All Types)

Inventories (All Types)

Estate Accounts

Inventories (All Types)

Inventories (All Types)

Conservatorship Accounts

Inventories (All Types)

Guardian of Minor's Estate

Guardian of Minor's Estate

Guardian of Minor's Estate

Guardian of Minor's Estate

Foreclosure Trustee

Guardian of Minor's Estate

Foreclosure Trustee

Trust Accounts

Guardian of Minor's Estate

Foreclosure Trustee

Schedule of Fees

General Information

Inventory Filing Fees

Amended Filings

Decedent's Estate Filing Fees

FIRST OR FIRST & FINAL

SECOND or SUBSEQUENT ACCOUNT

STATEMENT IN LIEU OF ACCOUNT

HEARING FOR PROOF OF DEBTS & DEMANDS

CLAIM AGAINST ESTATE AFTER QUALIFICATION

AMENDED Filings

CONSERVATORSHIP and TRUST Filing Fees

Assets from Inventory (including real estate over which the fiduciary has power of sale).

ESTATE of a MINOR Filing Fees

Minor's Estate Filing Fees

FIRST OR FIRST & FINAL

SECOND or SUBSEQUENT ACCOUNT

Foreclosure Filing Fees

Fees for foreclosure are based upon the sales price of the real property.

NO ORIGINAL NOTE PRODUCED PENALTY

DELINQUENCY and PENALTY FEES

Delinquency and Penalty Fees are NOT Estate Expenses.

Commissioner's Letter for Failure to Timely File

Summons issued by Commissioner

Commissioner's Report to the Court