Tax Lien Certificates and Tax Deed Sales in West Virginia WV


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 on all West Virginia tax lien certificate 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."

Tax Sale List: Use West Virginia Tax Sale Lists to search for West Virginia tax lien certificates to buy or bid on. Generally most West Virginia tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

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 Certificates (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:


County:  Auction Type:  Bidding Type:  Population: 
Barbour  Tax Lien Certificate  Premium Bid 15,557
Berkeley  Tax Lien Certificate  Premium Bid 75,905
Boone  Tax Lien Certificate  Premium Bid 25,535
Braxton  Tax Lien Certificate  Premium Bid 14,702
Brooke  Tax Lien Certificate  Premium Bid 25,447
Cabell  Tax Lien Certificate  Premium Bid 96,784
Calhoun  Tax Lien Certificate  Premium Bid 7,582
Clay  Tax Lien Certificate  Premium Bid 10,330
Doddridge  Tax Lien Certificate  Premium Bid 7,403
Fayette  Tax Lien Certificate  Premium Bid 47,579
Gilmer  Tax Lien Certificate  Premium Bid 7,160
Grant  Tax Lien Certificate  Premium Bid 11,299
Greenbrier  Tax Lien Certificate  Premium Bid 34,453
Hampshire  Tax Lien Certificate  Premium Bid 20,203
Hancock  Tax Lien Certificate  Premium Bid 32,667
Hardy  Tax Lien Certificate  Premium Bid 12,669
Harrison  Tax Lien Certificate  Premium Bid 68,652
Jackson  Tax Lien Certificate  Premium Bid 28,000
Jefferson  Tax Lien Certificate  Premium Bid 42,190
Kanawha  Tax Lien Certificate  Premium Bid 200,073
Lewis  Tax Lien Certificate  Premium Bid 16,919
Lincoln  Tax Lien Certificate  Premium Bid 22,108
Logan  Tax Lien Certificate  Premium Bid 37,710
Marion  Tax Lien Certificate  Premium Bid 56,598
Marshall  Tax Lien Certificate  Premium Bid 35,519
Mason  Tax Lien Certificate  Premium Bid 25,957
McDowell  Tax Lien Certificate  Premium Bid 27,329
Mercer  Tax Lien Certificate  Premium Bid 62,980
Mineral  Tax Lien Certificate  Premium Bid 27,078
Mingo  Tax Lien Certificate  Premium Bid 28,253
Monongalia  Tax Lien Certificate  Premium Bid 81,866
Monroe  Tax Lien Certificate  Premium Bid 14,583
Morgan  Tax Lien Certificate  Premium Bid 14,943
Nicholas  Tax Lien Certificate  Premium Bid 26,562
Ohio  Tax Lien Certificate  Premium Bid 47,427
Pendleton  Tax Lien Certificate  Premium Bid 8,196
Pleasants  Tax Lien Certificate  Premium Bid 7,514
Pocahontas  Tax Lien Certificate  Premium Bid 9,131
Preston  Tax Lien Certificate  Premium Bid 29,334
Putnam  Tax Lien Certificate  Premium Bid 51,589
Raleigh  Tax Lien Certificate  Premium Bid 79,220
Randolph  Tax Lien Certificate  Premium Bid 28,262
Ritchie  Tax Lien Certificate  Premium Bid 10,343
Roane  Tax Lien Certificate  Premium Bid 15,446
Summers  Tax Lien Certificate  Premium Bid 12,999
Taylor  Tax Lien Certificate  Premium Bid 16,089
Tucker  Tax Lien Certificate  Premium Bid 7,321
Tyler  Tax Lien Certificate  Premium Bid 9,592
Upshur  Tax Lien Certificate  Premium Bid 23,404
Wayne  Tax Lien Certificate  Premium Bid 42,903
Webster  Tax Lien Certificate  Premium Bid 9,719
Wetzel  Tax Lien Certificate  Premium Bid 17,693
Wirt  Tax Lien Certificate  Premium Bid 5,873
Wood  Tax Lien Certificate  Premium Bid 87,986
Wyoming  Tax Lien Certificate  Premium Bid 25,708

To report any updates, deletions or additions to the county list, please click here.

Comments:


By Shirley Baldwin on Sunday, April 05th 2009, 8:50 pm:
I am a tax lein investor. I would like to invest in the great state of West Virginia. I would like more information on the procedures and the process in this state.


By Tim Hill on Saturday, May 16th 2009, 7:42 pm:
If you buy a tax lien certificate, and the owners pay the taxes within the 18-month grace period, do you get your money back? If they don't pay the taxes, does the property revert to you for the amount of the taxes ONLY?


By multiple streams of income on Thursday, December 17th 2009, 11:40 pm:
Hi,

Most individuals would rather consider selling instead of manual labor because it is more proliferate. True enough, with enough resources and good knowledge, people can have a very lucrative and effortless residual income.




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