Commissioner’s Filing Fee Schedule
SCHEDULE OF COMMISSIONER’S FEES
EFFECTIVE JANUARY 1, 2023
BASE FEES are for Inventories and Accounts of 10 pages or less. Fees will increase as noted below if the filing includes more than 10 pages. (Do not count cancelled checks and vouchers when determining the charge for extra pages.)
ADDITIONAL FEES for filings between 11 and 30 pages: $14.00. For filings over 30 pages, the additional fee is $34.00.
CLERK’S FEES are included in all fees. Make one check only, payable to “Commissioner of Accounts”. The Commissioner will pay the Clerk for recording fees as appropriate.
Inventories (Based on Parts 1 and 2 assets only)
$0 - $50,000
$50,001 - $200,000
$200,001 - $500,000
For all other accounts, add Assets from Inventory (Parts 1 and 2) PLUS the accounting period’s receipts (lines 2, 3, 4 and 5 on Account Summary). Apply that sum to the schedule below:
$0 - $50,000
$50,001 - $100,000
$100,001 - $200,000
$200,001 - $300,000
$300,001 - $500,000
$500,001 - $700,000
$700,001 - $1,000,000
$1,118 plus 0.0005 in excess of $1,000,000.
Second and Subsequent Accountings
The fee shall be determined by applying the fee schedule for a First Account to the assets brought forward (at market value) plus additions (lines 2, 3, 4 and 5 on Account Summary) during the accounting period.
Delinquency Fees (To be collected against the fiduciary personally)
- Failure to file Inventory in a timely manner resulting in a letter from the Commissioner: $40.00
- Failure to file settlement of accounts in a timely manner resulting in a letter from the Commissioner: $40.00
- Issuance of a summons by Commissioner: $150.00
- Commissioner’s report to the Court on failure of fiduciary to comply with summons: $350.00
- Commissioner’s report to Court of delinquent accounts and unsettled accounts as required by Virginia Code § 64.2-1216: $75.00
- Appearance in Court to prosecute Show Cause Order issued against fiduciary: $350.00
Increased Fees for Review of Accounts
When a fiduciary files an amended inventory or account prior to approval of the initial filing, there will be a $30.00 fee for the amended filing.
When a Commissioner’s review of an account requires exceptional time, such as, but not limited to, extraordinary time required by fiduciary’s failure to: follow the instructions; applicable law; adequately address requests for correction and/or changes; follow-up on enforcement issues; or in court time as a result of enforcement, the Commissioner shall have the authority to increase the Commissioner’s fee.
The Commissioner shall notify the fiduciary of the increased fee in writing and that the fiduciary has the right to object to the increased fee. The Commissioner shall further notify the fiduciary that, if the fiduciary objects to the increased fee, the fiduciary shall file written objections to the increased fee with the Commissioner within thirty (30) days from the date of the issuance of the increased fee notice. If the matter of the increased fee remains unresolved, the Commissioner shall file a report pursuant to Virginia Code §64.2-1211 with the Court concerning such fee and the fiduciary may file objections pursuant to Virginia Code §64.2-1211. The Commissioner shall take into consideration the following factors:
- The amount of time spent by the Commissioner and his or her staff in reviewing the account and the vouchers, as affected by the number of vouchers and the quality, completeness and accuracy of preparation of the account.
- The dollar value, number and nature of the assets in the estate, and the assets outside of the estate which impact on the distribution of the probate estate.
- The amount of time spent by the Commissioner and his or her staff on research and rendering decisions on questions of law.
- The complexity of the estate distribution scheme, including apportionment of taxes, funding bypass trusts and marital shares or trusts and computations of beneficiary shares, including elective shares, allowances and exemptions.
- The necessity for the Commissioner to review tax returns or other documents.
- The amount of time spent by the Commissioner and his or her staff addressing complaints of beneficiaries concerning the account.
- The efforts of fiduciary or lack thereof at compliance.
- Any other matters deemed relevant by the Commissioner.
Fees for Services Other Than Inventory/Account Reviews and Uncontested Debts and 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 accounts, the Commissioner may charge a fee based upon hours expended at a rate of $350.00 per hour or such greater hourly rate set by the Circuit Court for the Commissioner of Accounts.
Reduction of Fees
In exceptional circumstances, the Commissioner may reduce any of the forgoing fees except Clerk’s Fees.
Trusts for the benefit of a Medicaid recipient who is a disabled veteran, or his beneficiaries, established pursuant to Virginia Code § 64.2-2016 qualify for a reduced fee for accounts filed. The filing fee for accounts filed on behalf of a Medicaid recipient who meets this criteria is $43.00. Virginia Code § 64.2-1305 (This does not apply to the filing fee for an inventory.)