State laws / West Virginia
West Virginia tax sales: liens, deeds, rates & redemption
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).
Where to bid: mostly in-person (State Auditor sales at the county courthouse; unsold liens/properties are then offered through the State Auditor in statutory priority order)
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | 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 period | 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 |
| When sales happen | 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) |
| Investor notes | 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. |
Sources
- https://www.governing.com/now/bill-changes-could-streamline-west-virginias-property-sales
- https://west-virginia-banker.thenewslinkgroup.org/west-virginia-shortens-tax-sale-redemption-periods/
- https://law.justia.com/codes/west-virginia/chapter-11a/article-3/section-11a-3-56/
- https://taxlien.io/rankings/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.