Tax Sales and Sheriff Sales in West Virginia

How tax sales work in West Virginia

West Virginia sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems.

What the buyer earns. 1% per month (12% per year) on the amount paid, from the date of sale (W. Va. Code § 11A-3-56).

Redemption. Any time before the State Auditor issues the tax deed; the purchaser must start the notice-to-redeem process within 120 days after the Auditor approves the sale (§ 11A-3-52), and the deed follows the statutory notice period.

When and where the sales are held

Who runs them: West Virginia State Auditor (Land Division), after certification by the county sheriff.

When: Annual sales held in each county, generally September–November.

Where: In-person auctions in each county (often at the courthouse) conducted by the Auditor's office; lists are posted on the Auditor's website.

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in West Virginia

West Virginia mortgage foreclosure is non-judicial: the trustee under the deed of trust sells at public auction, usually at the courthouse door, after publishing notice once a week for two successive weeks in a county newspaper and mailing notice to the owner at least 20 days before the sale (W. Va. Code 38-1-3, 38-1-4). There is no redemption after the trustee's sale.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in West Virginia.

Official sources for West Virginia

• W. Va. Code § 11A-3-45 (Auditor's annual auction)
• W. Va. Code § 11A-3-56 (redemption from purchase)

Statute: W. Va. Code ch. 11A, art. 3 (Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands), esp. §§ 11A-3-44 to 11A-3-59 as amended by SB 552 (2022); foreclosure W. Va. Code §§ 38-1-3 to 38-1-15.

Questions people ask

Does West Virginia sell tax liens or tax deeds?

West Virginia sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems. Since 2022 (SB 552) West Virginia's county sheriffs no longer hold tax sales; delinquent parcels are certified to the State Auditor, whose Land Division auctions the tax liens county by county. The buyer receives a certificate of sale and, if the owner does not redeem, applies to the Auditor for a tax deed after giving notice to the owner and lienholders. The owner redeems through the State Auditor by paying the taxes, costs and 12% annual interest on the purchase amount.

How long is the redemption period after a tax sale in West Virginia?

Any time before the State Auditor issues the tax deed; the purchaser must start the notice-to-redeem process within 120 days after the Auditor approves the sale (§ 11A-3-52), and the deed follows the statutory notice period

What does the buyer earn if the owner redeems in West Virginia?

1% per month (12% per year) on the amount paid, from the date of sale (W. Va. Code § 11A-3-56)

Who runs tax sales in West Virginia?

West Virginia State Auditor (Land Division), after certification by the county sheriff. In-person auctions in each county (often at the courthouse) conducted by the Auditor's office; lists are posted on the Auditor's website

When are tax sales held in West Virginia?

Annual sales held in each county, generally September–November

Are sheriff sales in West Virginia judicial?

West Virginia mortgage foreclosure is non-judicial: the trustee under the deed of trust sells at public auction, usually at the courthouse door, after publishing notice once a week for two successive weeks in a county newspaper and mailing notice to the owner at least 20 days before the sale (W. Va. Code 38-1-3, 38-1-4). There is no redemption after the trustee's sale.

Can anyone bid at a tax sale or sheriff sale in West Virginia?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the West Virginia statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.