33 V.I.C. § 2496 Tax year 2023 and prior As published 29 August 2024 Source: ltg.gov.vi

Delinquency triage

A working demonstration for the Office of the Lieutenant Governor, built entirely from public records.

Periodically the Territory prints the names of property owners who have fallen behind and made no arrangement to pay. It isn't a reminder and it isn't a summary — in law, that printing is the notice that a property can be taken and sold at auction. The last one, published in August 2024, runs to 24,952 lines in no order but alphabetical.

This is that same list, sorted, mapped and grouped, so the money can be seen rather than scrolled. Nothing here is official and none of it is live. The version worth having runs inside the Office — secure staff logins, balances from the billing system, nothing public. This page is proof that it can be built.

Every dollar owed, ordered by owner Hover a segment to name the owner
377 owners  |  17,692 owners

377 owners account for half of everything owed. At the other end, 7,332 parcels — 29% of every line on the notice — together make up less than one percent of the money.

Total owed
$98,154,792
Parcels listed
24,952
Distinct owners
18,069
Median balance
$699Largest: $3,550,715

The ten largest

The ten owners carrying the most, straight from the published notice. Together they account for 11.6% of everything owed — $11,367,521 across 894 parcels and ten conversations. Watch the running total: it is the argument for triage in one column.

#Owner of recordDistrict ParcelsOwedRunning share
1 ROCK RESORTS INC
Business / institution
St. John 7 $3,830,342 3.90%
2 WYNDHAM ST THOMAS INC
Business / institution
St. Thomas 843 $1,617,416 5.55%
3 Virgin Islands Telephone Company
Business / institution
St. Croix 16 $1,016,917 6.59%
4 VILLE LA REINE COMMERCIAL
Individual
St. Croix 1 $925,089 7.53%
5 SUGAR ISLAND ASSOCIATES LTD
Business / institution
St. Croix 15 $918,577 8.46%
6 ARSENE MASSAC
Individual
St. John 1 $785,148 9.26%
7 R & F CONDOMINIUMS, INC
Business / institution
St. Thomas 1 $604,644 9.88%
8 M. D. M ENTERPRISES
Business / institution
St. Thomas 1 $569,040 10.46%
9 EQUIVEST ST. THOMAS, INC
Business / institution
St. Thomas 7 $565,810 11.04%
10 ST CROIX RENAISSANCE GROUP, LLLP
Business / institution
St. Croix 2 $534,540 11.58%

Ranked by total owed across all of an owner's parcels. Names are grouped by a normalised spelling, so an owner listed two ways on the notice is counted once — which also means genuinely different people sharing a name would merge. Check any single row against the notice before acting on it.

Where the money actually sits

Two scales, each against its own maximum: the money on top, the caseload beneath. They run in opposite directions, and that inversion is the whole problem. The top row is the one that matters operationally: 6,478 separate line items, each under $250, worth $748,029 in total — every one of them carrying the same statutory notice and auction exposure as a six-figure account.

Dollars owed Number of parcels
Under $250
$748,029
6,478 parcels
$250 – $1K
$4,416,530
8,108 parcels
$1K – $5K
$15,788,516
7,412 parcels
$5K – $25K
$24,754,540
2,298 parcels
$25K – $100K
$25,329,426
547 parcels
$100K and above
$27,117,752
109 parcels

Geography

Real coastlines for all fifteen landmasses. Each dot marks delinquency by estate, and one dot is $250,000 owed — so the size of a cluster is the amount, not an intensity or a judgement. Positions come from real parcel centroids in the Territory's own viewer. The two panels share one scale; only the water between them is compressed. Worth noting: St. John and St. Croix carry almost the same dollar total ($23,106,070 against $23,248,033) across very different parcel counts — 3,657 versus 7,015.

One dot = $250,000 owed Land 20 estates placed · $28,014,288 of $98,154,792 shown
44 miles of open water — not to scale Subbase 70b-2 Crown Prince Quarter $3,982,246 Caneel Bay Cruz Bay Qtr $3,550,715 Jode Gade 6 Crown Prince Qtr $2,893,005 Dronningens Gade 35a Kings Quarter $1,778,878 Clifton Hill $1,664,600 Enighed Cruz Bay Qtr. $1,598,433 Neltjeberg 17/eastern Pt Lt. Northside $1,287,267 Solberg 79-31 Lt Northside $1,018,166

What is on this map, and what isn't

20 of 691 estates are placed, covering $28,014,288 — 29% of everything owed. Names and coordinates come from a single sample parcel per estate on the Territory's public viewer. Owner names and mailing addresses are in those responses and are discarded on read: this is an analysis of the roll, not a contact list.

The gap is not random, which matters. Two things are missing:

  1. Estates outside the largest thirty. A settings change, not a problem — the resolver takes ?top=700 and would cover the whole roll in about twelve minutes.
  2. Estates whose sample parcel ID ends in letters. Those are individually deeded condominium and timeshare units, and they sit in a different dataset that the property lookup returns nothing for. That skews the gap toward exactly the timeshare estates carrying the largest parcel counts on the notice. Picking an all-digit sample parcel for those estates fixes it.

691 estate codes · 30 hold half the money · 20 mapped · 671 to go

By quarter

Quarter is the level between district and estate, and it is how people here actually say where something is — Cruz Bay, Southside, Crown Prince, Coral Bay. It is read from the estate names, so it covers the 16 resolved estates that state one: $23,824,037, or 24% of everything owed. Resolving more estates fills this in automatically.

QuarterEstatesParcels OwedShare of what's mapped
Crown Prince 2 572 $6,875,251
Cruz Bay 2 119 $5,149,148
Coral Bay 3 150 $2,828,109
Little Northside 2 193 $2,305,433
Kings 1 305 $1,778,878
Southside 2 161 $1,765,038
Red Hook 1 130 $900,972
New 1 54 $796,740
East End 1 83 $751,424
West End 1 12 $673,043

Quarters are matched against the Territory's fixed list of them, so an estate whose name doesn't state a quarter is left out rather than guessed at.

By estate

The finest level the notice supports on its own. Characters 2–6 of every parcel ID hold steady across neighbouring parcels, which is how the roll becomes geographic without any GIS access at all: 30 of 691 estate codes hold half of everything owed. Names come from the Territory's parcel viewer where we have resolved them — 20 so far. Where a name is still missing, the last column gives the largest owner in that estate instead, which on an island this size usually places you faster than a lookup table would.

Estate codeDistrict ParcelsOwnersOwed Largest owner there
1‑05402 St. Thomas 4,845 3,772 $6,137,964 EQUIVEST ST THOMAS INC
1‑05204
SUBBASE 70B-2 CROWN PRINCE QUARTER
St. Thomas 123 117 $3,982,246 M. D. M ENTERPRISES
1‑07803 St. Thomas 362 311 $3,861,011 WYNDHAM ST THOMAS INC
3‑06002
CANEEL BAY CRUZ BAY QTR
St. John 1 1 $3,550,715 ROCK RESORTS INC
1‑05302
JODE GADE 6 CROWN PRINCE QTR
St. Thomas 449 399 $2,893,005 Virgin Islands Telephone Company
3‑08201 St. John 2,127 859 $2,419,968 SPRAUVE, VERNON & OTHERS
1‑07403 St. Thomas 2,921 703 $1,877,484 CLUB WYNDHAM ACCESS
1‑05401
DRONNINGENS GADE 35A KINGS QUARTER
St. Thomas 305 271 $1,778,878 GEN. SER. ADM. C/O TURETSKY
2‑06500
CLIFTON HILL
St. Croix 79 78 $1,664,600 VILLE LA REINE COMMERCIAL
1‑05404 St. Thomas 84 80 $1,633,185 EDRIS A HENDRICKS & PATRICIA LARSON-MUMIN
3‑08102
ENIGHED CRUZ BAY QTR.
St. John 118 110 $1,598,433 SEWER, VICTOR & HULDA
3‑08101 St. John 94 85 $1,530,402 HENDRICKS, ENID
3‑08203 St. John 40 36 $1,358,553 ARSENE MASSAC
1‑01103
NELTJEBERG 17/EASTERN PT LT. NORTHSIDE
St. Thomas 42 32 $1,287,267 R & F CONDOMINIUMS, INC
1‑07302 St. Thomas 943 700 $1,148,175 SYMKENS, SANDY M
1‑05301
SOLBERG 79-31 LT NORTHSIDE
St. Thomas 151 138 $1,018,166 F. K. ASSOCIATES
1‑05202
CONTANT 11 3G 7BA SOUTHSIDE QTR
St. Thomas 134 121 $964,737 THE TARTAN GROUP, LTD
3‑06503
FREEMANS GROUND CORAL BAY QTR.
St. John 44 40 $961,589 BATTISTE, LUCIEN & OTHERS
3‑06402
EST.CAROLINA CORAL BAY QUARTER
St. John 64 60 $944,674 SEWER, ALBERTHA HEIRS
3‑08604
CONCORDIA CORAL BAY QTR
St. John 42 38 $921,846 ROBERTS, BENJAMIN
2‑04903
& B KING STREET
St. Croix 80 49 $905,433 CARVELLE HOTEL
1‑07601
MARIENDAHL NO. 4 RED HOOK QUARTER
St. Thomas 130 122 $900,972 THOMAS, HILDA MAY
3‑06702
HANSEN BAY A INCLUDNG FORMER NEWFOUND BY 1
St. John 14 8 $888,729 GEORGE, ANTON & OTHERS
1‑05203
70T&70U LINDBERG BAY SOUTHSIDE QTR.
St. Thomas 27 23 $800,301 BEACHCOMBER HOTEL
1‑05604
ANNA'S RETREAT NEW QTR
St. Thomas 54 54 $796,740 JIM TILLET CARIB. INC

Showing the 25 largest of 691 estate codes. Fill in real names in ESTATE_NAMES at the top of parse.php and re-import to have them appear here.

By district

Derived from the leading digit of the parcel ID. Verify against an official parcel map before circulating.

DistrictParcelsOwed
St. Thomas14,227$51,434,256
St. Croix7,015$23,248,033
St. John3,657$23,106,070
Water Island53$366,432

By owner type

Classified from the owner name. Associations and timeshare entities are separated out because they behave differently in collections.

TypeParcelsOwed
Individual18,101$65,627,752
Business / institution4,397$28,713,362
Trust / estate2,028$3,311,500
Association / timeshare426$502,178

Every parcel on the notice

Search by owner name or parcel ID. Sort by any column.

Owner of recordParcel IDEstateDistrictBalance

What this demonstration cannot do—yet

This page was built from a published delinquency notice, not from the Tax Office's live internal systems. That means it can reveal patterns in the public data, but it cannot show the full working picture available to authorized staff.

Each limitation below also points to what a secure internal version could provide.

Current balances

This demonstration

Shows the balances published on August 29, 2024. Since then, additional tax years may have become due and some accounts may have changed.

Internal platform

Connects directly to the billing system so staff can work from current balances rather than an older public snapshot.

Payment activity

This demonstration

Cannot show which owners have paid, entered a payment plan, or already resolved their accounts.

Internal platform

Displays payment history and payment-plan status beside each account, helping staff focus on balances that still require action.

Exact property locations

This demonstration

Currently places 20 of 691 estates using representative parcel coordinates to show the general location of each estate.

Internal platform

Maps every parcel using the Office's authoritative GIS and property records, providing exact locations rather than approximate estate placement.

Contact information

This demonstration

Does not retain or display mailing addresses or other contact details.

Internal platform

Uses the contact information already held by the Office to turn delinquent balances into a practical outreach and collection worklist.

History over time

This demonstration

Shows one published snapshot and cannot identify which accounts were resolved, became newly delinquent, or remained unpaid across multiple periods.

Internal platform

Tracks changes over time so staff can see who paid, who recently became delinquent, and which accounts continue from one reporting period to the next.

Secure staff tools

This demonstration

Uses public data and is designed for public viewing.

Internal platform

Operates behind secure staff logins with role-based permissions and activity logging. The most useful version is not simply a public website—it is a working tool for the Tax Office.

What happens next

The published notice is not a summary — under 33 V.I.C. § 2496 the publication is the legal notice of an impending auction. These are the dates that follow from it. Everything here is statutory or published by the Office; only the countdown is computed.

Next delinquency date
30 August 2026
Passed. The 2026 bill is now delinquent.
After publication
30 days
To pay in full or arrange an installment plan, or the parcel is scheduled for final collection — auction or judicial foreclosure.
Before any auction
21 days
Minimum public notice a sale must be given under Title 33.
Installment plan
15% down
Available up to thirty days before an announced auction, and after publication. A plan kept current removes a parcel from final collection.

Probate is treated differently. A property in probate, registered with the Office of the Tax Collector with a Probate or Adjudication Order, has interest and penalties waived and is excluded from final collection. On a roll with this much inherited property, that provision matters more than its length suggests.

No auction appears to be scheduled. The sales set for June 2024 were postponed indefinitely for logistical and staffing reasons, and the Office's own auction page still lists a May 2023 sale as its most recent completed one. This needs confirming with the Tax Collector before anyone relies on it — but if it holds, the notice above threatens an enforcement step that has not run in three years.