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Commissioners of Accounts
Arlington & City of Falls Church

Commissioners of Accounts Arlington & City of Falls ChurchCommissioners of Accounts Arlington & City of Falls ChurchCommissioners of Accounts Arlington & City of Falls Church
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    • Home
    • Due Dates & Filing Fees
    • Forms
    • FIDUCIARY COMPENSATION
    • Resources & Information
    • FAQs & Tips
    • Posting Lists
    • CONTACT US
    • The Commissioners
    • VA Fiduciary Statutes

Commissioners of Accounts
Arlington & City of Falls Church

Commissioners of Accounts Arlington & City of Falls ChurchCommissioners of Accounts Arlington & City of Falls ChurchCommissioners of Accounts Arlington & City of Falls Church
  • Home
  • Due Dates & Filing Fees
  • Forms
  • FIDUCIARY COMPENSATION
  • Resources & Information
  • FAQs & Tips
  • Posting Lists
  • CONTACT US
  • The Commissioners
  • VA Fiduciary Statutes

Due Dates & Filing Fees

General Information about Fees

**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. 


Policy Regarding Requests for Extension of Time to File

  1. A single initial thirty (30) day extension will be liberally extended upon request.                        
  2. ANY request beyond thirty (30) days from the original due date of the filing are not generally approved.  Such request must be made in writing and setting forth good cause for the extension and will be reviewed by the Commissioner.

Due Dates & Fee Schedules

Inventories (All Types)

Inventories (All Types)

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)

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

Guardian of Minor's Estate

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 about Commissioners Filing Fees

Schedule of Fees

Filing Fee Schedule ( updated July 1, 2020) (pdf)Download

General Information

General Information

Commissioners 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. 

Increased Fees for Review of Accounts

 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 Other Services

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 .

Inventory Filing Fees

Guardian of a Minor 

 Any amount of assets ........................................................$73 


Conservatorship & Trust

  Based on value of Parts 1 & 2 assets only:

  •          $0 -    $ 50,000.............................$128.00
  • $ 50,001 -  $200,000............................$183.00
  • $200,001 - $500,000............................$238.00
  • Above $500,000...................................$293.00


Decedent's Estate

Based on value of Parts 1 & 3 assets only:

  •          $0 -    $ 50,000.............................$128.00
  • $ 50,001 -  $200,000............................$183.00
  • $200,001 - $500,000............................$238.00
  • Above $500,000...................................$293.00

 

 

Amended Filings

  • 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.


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...........$ 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)

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

$168

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.

HEARING FOR PROOF OF DEBTS & DEMANDS

$297 *NEW*

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.**

CLAIM AGAINST ESTATE AFTER QUALIFICATION

$55

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............$ 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. 

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...........$ 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). 

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

Foreclosure Filing Fees

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.

Foreclosure Fees

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

 

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: $30.00 

  • Letter to fiduciary for failure to file INVENTORY or ACCOUNTING in a timely manner.

2. Second Notice for Deficiencies: $30.00

  • Letter to fiduciary for a failure to respond to the first request from auditor to satisfy deficiencies on Inventory of Account. Failure to satisfy deficiencies is considered a failure to file a proper Inventory or Account.


Summons issued by Commissioner

1. Summons: $85.00

  • Commissioner's summons, served by the country Sheriff, for failure to file a proper Inventory or Account. 

Commissioner's Report to the Court

1. Delinquent Accounts and Unsettle Accounts: $55.00

  •  as required by Virginia Code  §  64.2-1216

2. Commissioner's Report to the Court: $165.00

  • Commissioner's report for failure to comply with the Commissioner's summons and preparation of Show Cause Order.

3. Appearance in Court: $220.00

  • Appearance to prosecute Show Cause order issued against fiduciary.

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