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States › West Virginia › Tax Sale Summary

There are 55 Counties in West Virginia. It became the 35th state on June 20, 1863. The state motto is "Mountaineers Are Always Free".

Currently, the maximum interest rate being offered to all tax lien certificate investors is 12% with an eighteen month right of redemption.

Summary: On or before the tenth day of September of each year, the sheriff shall prepare a list of delinquent lands, which shall include all real estate in his county remaining delinquent as of the first day of September. The tax lien on each unredeemed tract or lot, shall be sold by the sheriff, at public auction to the highest bidder, between the hours of nine in the morning and four in the afternoon (Sec. 11A-2-10, Sec. 11A-3-2). The public tax sale auction must be held after October 14, but before November 23 (Sec. 11A-3-5). Land for which the minimum bid is not received is held over for a later public tax sale auction (Sec. 11A-3-8).

Law: West Virginia Code, Chapter 4A, "Collection and Enforcement of Property Taxes."

Contact: County Tax Collector (usually, the sheriff) (Sec. 11A-1-4).

Interest Rate: 12% per annum. 1% per month. More specifically, in order to redeem, he or she shall pay to the clerk of the county commission the following amounts: (1) An amount equal to the taxes, interest and charges due on the date of the sale, with interest at the rate of one percent per month from the date of sale; (2) all other taxes which have since been paid by the purchaser, his or her heirs or assigns, with interest at the rate of one percent per month from the date of payment (Sec. 11A-3-23).

Auction Type: Tax Lien Certificate (Sec. 11A-3-14).

Bidding Procedure: The tax lien on each unredeemed tract or lot, shall be sold by the sheriff, at public auction to the highest bidder, between the hours of nine in the morning and four in the afternoon (Sec. 11A-3-2).

Costs: To cover the costs of preparing, publishing and posting the delinquent lists, a charge of $10.00 shall be added to the taxes and interest already due on each item listed. (Sec. 11A-2-13), To cover the cost of preparing and publishing the second delinquent list, a charge of $12.50 shall be added to the taxes, interest and charges already due on each item and all such charges shall be stated in the list as a part of the total amount due. To cover the cost of preparing and mailing notice to the landowner, lien holder or any other person entitled thereto pursuant to this section, a charge of $5.00 per addressee shall be added to the taxes, interest and charges already due on each item and all such charges shall be stated in the list as a part of the total amount due (Sec. 11A-3-2).

Redemption Period: Eighteen months. (a) No lien upon real property evidenced by a tax certificate of sale issued by a sheriff on account of any delinquent property taxes may remain a lien thereon for a period longer than eighteen months after the original issuance thereof (Sec. 11A-3-18).

Deed assigned at Foreclosure to: The tax sale purchaser. If the real estate described in the notice is not redeemed within the time specified therein, but in no event prior to the first day of April of the second year following the sheriff's sale, the person entitled thereto shall thereafter, but prior to the expiration of the lien evidenced by a tax certificate of sale issued by a sheriff for such real estate as provided in section eighteen of this article, make and deliver to the clerk of the county commission subject to the provisions of section eighteen of this article, a quitclaim deed for the real estate (Sec. 11A-3-27).

Notes:

Counties:

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