West Virginia Tax Liens: How the Auditor’s Tax Sale Works

How West Virginia Tax Sales Work

West Virginia sells the tax lien on delinquent property at a public auction run by the State Auditor’s Office. The buyer can receive a tax deed later, but only if the owner does not redeem. That makes it a hybrid: you buy the lien first, and the deed comes only if the redemption window closes without payment. Older guides describe sheriff-run sales. The sheriff still collects taxes and starts the process, but the auction itself is now held by the Auditor.

Here is the sequence under West Virginia Code Chapter 11A, Article 3:

• Taxes go unpaid. The sheriff publishes a list of delinquent properties, and owners can pay what is owed to redeem.

• If a property is not redeemed by October 31, the sheriff certifies it to the State Auditor (§ 11A-3-8).

• Between March 1 and August 1, the Auditor certifies the list of properties to be sold (§ 11A-3-44).

• The Auditor publishes notice of the auction once a week for three weeks in the county (§ 11A-3-46).

• The auction is held within 90 days after certification (§ 11A-3-45).

How the Auction Works

Each county has one tax sale per year, held at the county courthouse during normal business hours. The Auditor sets the schedule, and the Auditor’s guide to the tax sale cycle lists auctions in April, May and June.

• Registration: bidders must register in advance with the Auditor’s Office. The Auditor’s website offers one pre-registration per year that covers all counties.

• Entities: companies must show they are registered with the West Virginia Secretary of State.

• Eligibility: the Auditor can refuse or deregister bidders who missed a payment at a prior auction, owe delinquent real property tax, or have code enforcement problems.

• Bidding: each tract or lot is sold to the highest eligible bidder.

• Payment: it is due before the close of business on the day of the sale, by check, U.S. currency or money order payable to the Auditor.

• Approval: every sale is subject to the Auditor’s approval. If the Auditor disapproves it, the purchase price is refunded (§ 11A-3-51).

Redemption: What Happens After You Win

The owner, or anyone with a lien or an interest in the property, can redeem at any time before a tax deed is issued (§ 11A-3-56). There is no fixed 12 or 18 month clock. To redeem, they pay:

• The taxes, interest and charges due on the sale date, plus 1% per month from the date of sale

• Other taxes the buyer has paid since, plus 1% per month

• The buyer’s notice and title examination costs, capped at $500 before interest, plus 1% per month

• Other statutory costs and the Auditor’s fees

If the owner redeems, the buyer is repaid what was paid at the sale, plus later taxes and eligible costs with 1% monthly interest on those items (§ 11A-3-58). The statute does not describe the 1% monthly charge on the base amount as the buyer’s return, so do not assume a fixed yield on your winning bid. Ask the Auditor’s Office how a redemption would be paid out before you bid.

Owners of a primary residence can petition the Auditor for a payment plan of up to three installments if they show financial hardship. The Auditor decides whether to approve it.

Getting the Deed

Winning the auction does not give you the deed. The buyer must follow these steps:

• Within 120 days after the Auditor approves the sale, ask the Auditor to send the notice to redeem, provide the list of people to be served, and deposit the cost of preparing and serving the notice (§ 11A-3-52).

• If you miss that deadline, you lose the benefits of the purchase. A limited 60-day extension is available for a fee.

• The Auditor must serve the notice at least 45 days before the first day a deed can be issued (§ 11A-3-55).

• If the owner does not redeem by the date in the notice, the buyer can receive the deed.

Properties That Do Not Sell at Auction

Property that goes unsold can be sold without another auction (§ 11A-3-48). The Auditor offers it in this order:

• An owner of an adjacent parcel

• The municipality

• The county commission

• The West Virginia Land Stewardship Corporation

• Any party willing to buy

The price is agreed between the Auditor and the buyer, and the Auditor can require a title examination.

What This Means for Investors

West Virginia is not a simple fixed-interest lien state. Your outcome depends on whether the owner redeems, what you paid at the sale, the costs of serving the notice, and, if no one redeems, the condition and title of the property you receive. State officials have described the current process as aimed at reducing blight and speculation, so expect rules that favor owners and occupants. Returns are not guaranteed. All investing involves risk, and results vary.

What Investors Should Check

• The Auditor’s land sales listings and pre-registration for the county you want

• Your total cost: purchase price, later taxes, and notice and title examination costs

• Whether you are eligible to bid under the Auditor’s rules

• Title, liens and condition, using our guide on how to evaluate tax lien properties at auction

• The 120-day deadline to start the deed process

• The current statutes and Auditor rules, including how our tax lien states vs. tax deed states map shows each state

This content is for educational purposes only and is not legal, tax or financial advice. Talk with a qualified West Virginia attorney about your own situation.

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