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West Virginia tax sales: the season preview

Quick answerWest Virginia sells tax lien certificates for unpaid property taxes. Lien buyers can earn 0% to the purchaser under current law — Senate Bill 552 (effective June 10, 2022) eliminated interest on the Auditor tax-sale purchase price, so a redeeming owner repays amounts paid plus statutory fees/costs, not buyer interest. (Pre-SB 552 sheriff sales paid 12% per year / 1% per month under former §§ 11A-3-23, 11A-3-56.). Redemption: No fixed 18-month period under current law (that was the pre-2022 system). Owner may redeem at any time before a tax deed is issued (§ 11A-3-56, as amended); the purchaser must file the list of persons to be served within 120 days of sale (§ 11A-3-52) and the deed may issue after the Auditor serves notice to redeem and the stated redemption deadline (as early as 45 days after notice) passes unredeemed Sales: One State Auditor-conducted sale per county annually, in spring (April-June; all sales before July 1), replacing the former separate sheriff and Auditor sales Governing law: West Virginia Code, Chapter 11A, Article 3 (esp. §§ 11A-3-44, 11A-3-45, 11A-3-52 to 11A-3-56, as amended by 2022 Senate Bill 552).

What's actually for sale

West Virginia sells tax lien certificates. Premium / highest-bid auction of the tax lien by the State Auditor (as Deputy Land Commissioner); because there is no buyer interest, this is now a deed-acquisition play, not a yield play. SB 552 also added a 3-installment redemption payment plan for sold homes. Deed issued is in the nature of a tax deed and typically needs quiet title work.

The rate that decides your return

0% to the purchaser under current law — Senate Bill 552 (effective June 10, 2022) eliminated interest on the Auditor tax-sale purchase price, so a redeeming owner repays amounts paid plus statutory fees/costs, not buyer interest. (Pre-SB 552 sheriff sales paid 12% per year / 1% per month under former §§ 11A-3-23, 11A-3-56.)

The clock you're investing against

Sale schedule: One State Auditor-conducted sale per county annually, in spring (April-June; all sales before July 1), replacing the former separate sheriff and Auditor sales

Redemption: No fixed 18-month period under current law (that was the pre-2022 system). Owner may redeem at any time before a tax deed is issued (§ 11A-3-56, as amended); the purchaser must file the list of persons to be served within 120 days of sale (§ 11A-3-52) and the deed may issue after the Auditor serves notice to redeem and the stated redemption deadline (as early as 45 days after notice) passes unredeemed

Where the sales happen

mostly in-person (State Auditor sales at the county courthouse; unsold liens/properties are then offered through the State Auditor in statutory priority order). Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

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Deep dives: West Virginia laws · West Virginia investing guide · West Virginia sale calendar. Law verified 2026-10-30.