Delinquent Property Taxes in West Virginia: Your Sheriff Hands the File to the State Auditor on October 31
Reviewed by DocDraft Legal Team · West Virginia · Last updated October 21, 2026
Three different charges can run on the same unpaid West Virginia tax bill, and which one applies depends on whether the file still sits with your county sheriff, has been certified to the State Auditor, or has already been sold to a lien buyer. Delinquent property taxes are taxes a homeowner did not pay by the date the state fixed, after which interest and charges are added and the property can be sold to collect them. What gets sold here is the tax lien rather than the house, and the sheriff no longer runs that sale: Senate Bill 552, passed March 12, 2022, repealed W. Va. Code 11A-3-5 and 11A-3-14 through 11A-3-31. Taxes are payable September 1 and the following March 1, go delinquent October 1 and April 1, and carry nine percent a year from each of those dates (W. Va. Code 11A-1-3). If the parcel is still unredeemed on October 31 of the year the second delinquent list was published, the sheriff certifies it to the State Auditor (W. Va. Code 11A-3-8) and the charge becomes 12 percent a year (W. Va. Code 11A-3-38). The Auditor then certifies a sale list between March 1 and August 1 and auctions the lien at your county courthouse within 90 days of doing so (W. Va. Code 11A-3-44, 11A-3-45). After that auction no fixed redemption period applies at all. Redemption runs until a tax deed is issued, at one percent a month from the sale date (W. Va. Code 11A-3-56). Attorney review is available through DocDraft.
Find out where you stand in West Virginia
Where are you with the unpaid property taxes?
DocDraft provides document preparation, not legal advice.
When can someone take a deed to my West Virginia house for unpaid property taxes?
Not before the State Auditor has sold the tax lien and served a notice to redeem on you. That notice must be mailed, and if necessary published, at least 45 days prior to the first day a deed may be issued (W. Va. Code 11A-3-55), and no deed may be made within 30 days of service (W. Va. Code 11A-3-59).
How much does it cost to redeem a West Virginia tax lien after the auction?
It is a monthly charge rather than an annual rate. You pay the taxes, interest and charges due on the date of the sale, with interest at one percent per month from the date of sale, plus any later taxes the purchaser paid, also at one percent per month from the date of payment (W. Va. Code 11A-3-56).
Do I pay the sheriff or the State Auditor to stop a West Virginia tax sale?
Both, depending on the date. The sheriff takes the money until certification, and payment must be received in the tax office by the close of business on the last business day prior to the certification (W. Va. Code 11A-3-2). From October 31 onward you deal with the State Auditor (W. Va. Code 11A-3-8, 11A-3-38).
When do West Virginia property taxes become delinquent each year?
In two halves. The first installment is payable September 1 and becomes delinquent October 1; the second is payable the following March 1 and becomes delinquent April 1 (W. Va. Code 11A-1-3). Interest of nine percent per annum is added from the date they become delinquent until paid.
West Virginia delinquent property tax rules at a glance
West Virginia splits this process across two offices with one handover date, and the second office is in Charleston rather than at your courthouse. Delinquent property taxes are taxes a homeowner failed to pay by the statutory date, after which charges accrue and the property can be sold to satisfy them. The State Auditor is ex officio state commissioner of delinquent and nonentered lands and administers the whole post-certification stage through the land department in that office (W. Va. Code 11A-3-33). Two things make this state unusual. The thing sold is the tax lien, because references to selling certified lands are to be construed as selling the tax lien on them (W. Va. Code 11A-3-42). And the post-sale deadline is not a period at all: redemption lasts until a tax deed is issued, on a date the lien purchaser sets in motion (W. Va. Code 11A-3-52, 11A-3-56).
One Beckley bungalow, two offices, and a payoff that changes shape twice
Nothing about this Beckley bungalow moves at the courthouse until the State Auditor has held the file for most of a year. Say 1,840 dollars of 2025 tax goes unpaid, so nine percent a year runs from October 1, 2025 and April 1, 2026 (W. Va. Code 11A-1-3). The sheriff lists it by May 1, 2026, publishes a second list by September 10, and certifies it to the Auditor on October 31, 2026 (W. Va. Code 11A-2-11, 11A-3-2, 11A-3-8). From that day the rate is 12 percent a year (W. Va. Code 11A-3-38). The Auditor certifies the sale list between March 1 and August 1, 2027, then auctions the lien at the Raleigh County courthouse within 90 days, and if a bidder takes it the charge becomes one percent a month (W. Va. Code 11A-3-45, 11A-3-56). What the figures come to is for the Auditor's office to compute.
Relevant Laws
W. Va. Code 11A-1-3 (installment dates, the 2.5 percent discount and nine percent interest)
Provides that the first installment is payable September 1 of the assessment year and becomes delinquent October 1, that the second is payable the following March 1 and becomes delinquent April 1, that taxes paid on or before the payable date take a discount of two and one-half percent, and that if taxes are not paid by the date they become delinquent, interest at the rate of nine percent per annum is added from the date they become delinquent until paid.
W. Va. Code 11A-2-11 and 11A-2-13 (the sheriff's first delinquent lists)
Section 11A-2-11 requires the sheriff, on or before May 1 next succeeding the assessment year, to prepare delinquent lists showing the amount remaining delinquent on April 30. Section 11A-2-13 requires a copy of each list to be posted at the front door of the courthouse at least two weeks before the county commission session and published as a Class I-O legal advertisement, adds a 20 dollar charge per item, and allows a name to come off the list for a 3 dollar charge if payment is made before the list goes to the newspapers.
W. Va. Code 11A-3-2 (second delinquent list, certified mail notice, and the pre-certification cut-off)
Requires the sheriff, on or before September 10 each year, to prepare a second list of delinquent lands with a notice of sale stating that the tracts and the tax liens encumbering them will be certified to the Auditor on October 31. The notice form states that redemption before certification is by payment to the sheriff and that payment must be received in the tax office by the close of business on the last business day prior to the certification, and that after certification redemption is by payment to the Auditor. Subsection (b) requires certified mail notice of the delinquency and sale date, no less than 30 days before the Auditor's sale, to the owner, to lienholders who filed a statement and to others who requested notice. Charges of 25 dollars for the list and 10 dollars per addressee are added.
W. Va. Code 11A-3-8 (certification of the property to the Auditor on October 31)
Provides that if real estate on the second published list is not redeemed by October 31 of the year the list was published, the sheriff shall certify the real estate, including any subsequent taxes due at the time of that list, to the Auditor for disposition under section 44, subject to the right of redemption given by section 38. This is the single event that moves the file from the county to the state.
W. Va. Code 11A-3-33 and 11A-3-34 (the Auditor as state commissioner, and the deputy commissioner)
Section 11A-3-33 makes the State Auditor ex officio state commissioner of delinquent and nonentered lands and places the duty of administering these laws on the land department in that office. Section 11A-3-34 requires the Auditor to appoint a deputy commissioner of delinquent and nonentered lands for each county, limits appointments other than Auditor employees to licensed attorneys, and provides that the deputy commissioner is subject to the orders and control of the Auditor and serves as the Auditor's local agent in the county.
W. Va. Code 11A-3-38 (redemption from the Auditor at 12 percent per annum)
Lets the owner, a lienholder or anyone else entitled to pay the taxes redeem certified real estate from the Auditor before it is certified for sale. To redeem, the person must pay the taxes, interest and charges due on the date of certification with interest at the rate of 12 percent per annum from that date, the taxes assessed for the year of certification with the same interest from the date they became delinquent, and the taxes that would have been assessed in intervening years on the same terms.
W. Va. Code 11A-3-42 (what the Auditor actually sells)
Provides that all lands certified to the Auditor under section 8 and not redeemed, together with nonentered, escheated and waste and unappropriated lands, are subject to sale by the Auditor, and that references in the chapter to the sale or purchase of certified or non-entered lands by or from the Auditor shall be construed as the sale or purchase of the tax lien or liens on them. This is the provision that makes this a lien sale rather than a sale of the land.
W. Va. Code 11A-3-44 (the Auditor's sale list, certified between March 1 and August 1)
Requires the Auditor, on or after March 1 and on or before August 1 of each year, to certify a list of all lands subject to sale, adds a 25 dollar charge per tract for preparing it, and requires the list to specify the taxes and interest due or chargeable on the date of certification together with publication and other charges. Copies go to the clerk of the county commission, the sheriff and the West Virginia Land Stewardship Corporation.
W. Va. Code 11A-3-45 and 11A-3-45a (the annual auction and who may bid)
Section 11A-3-45 provides that each tract certified under section 44 shall be sold by the Auditor at public auction at the courthouse of the county to the highest eligible bidder, during normal courthouse operating hours, on any business working day within 90 days after the Auditor certified the lands, with payment delivered before the close of business on the day of sale. It gives a preference to qualifying nonprofit housing corporations bidding within five percent of the high bid, requires bidders to register in advance or execute a notarized affidavit, and lets the Auditor refuse or deregister bidders who are themselves tax delinquent or who have ignored code enforcement or raze-or-repair orders. Section 11A-3-45a bars citizens and entities of any country designated a Country of Particular Concern.
W. Va. Code 11A-3-46 and 11A-3-47 (published auction notice, and redemption up to the auction)
Section 11A-3-46 requires the Auditor to publish notice of the auction once a week for three consecutive weeks as a Class III-0 legal advertisement, sets out the notice form, states that unsold tracts become subject to later sale without additional advertising, and adds a 30 dollar charge. Section 11A-3-47 allows the owner, anyone else entitled to pay the taxes or any lienholder to redeem before the auction by paying the taxes, interest and charges due, with the deputy commissioner issuing a receipt and copying the sheriff, Auditor, assessor and clerk of the county commission.
W. Va. Code 11A-3-48 (liens nobody bids on)
Provides that lands offered at the public auction and left unsold, lands sold within the previous five years that were never redeemed and for which no deed was secured, and sales the Auditor refuses to approve may be sold by the Auditor without any further public auction or additional advertising, in priority order: an owner of an adjacent tract or parcel, then the municipality, then the county commission, then the West Virginia Land Stewardship Corporation's land bank program, then any party willing to purchase, at a price agreed between the Auditor and the purchaser.
W. Va. Code 11A-3-52 (the purchaser's 120 days, which sets the owner's deadline)
Requires the purchaser, within 120 days following the Auditor's approval of the sale, to prepare a list of those to be served with notice to redeem, request the Auditor to prepare and serve the notice, supply the property's actual mailing address where the lien was on Class II property, and deposit a sum sufficient to cover the notice costs. A purchaser who fails to do so shall lose all the benefits of the purchase. A 60 day extension is available on written request filed within 30 days of expiry, on payment of 100 dollars or 10 percent of the sale amount, whichever is greater, plus a 25 dollar certificate fee.
W. Va. Code 11A-3-54 and 11A-3-55 (the notice to redeem, its 45 days, and the Occupant copy)
Section 11A-3-54 sets out the notice the Auditor prepares, itemising the amount due on a stated date and naming the date on or after which a deed will be made, and tells an owner of a primary residence that they may petition the Auditor to redeem in not more than three incremental payments before the deed issues. Section 11A-3-55 requires the notice to be mailed and if necessary published at least 45 days prior to the first day a deed may be issued following the Auditor's sale, served in the manner of civil process or by certified mail with return receipt, and, for Class II property, also mailed to Occupant at the property's physical mailing address.
W. Va. Code 11A-3-56 (redemption after the sale at one percent per month)
Provides that after the sale of a tax lien the owner, anyone else who was entitled to pay the taxes, or a lienholder may redeem at any time before a tax deed is issued, by paying the Auditor 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, all other taxes since paid by the purchaser with the same monthly interest from the date of payment, the expenses of the list of those to be served and any licensed attorney's title examination capped at 500 dollars excluding interest, all additional statutory costs paid by the purchaser, and the Auditor's fee and commission. Subsection (b) lets a person in financial hardship petition the Auditor for an installment plan on a certified primary residence.
W. Va. Code 11A-3-59 (the quitclaim tax deed and its 30 day floor)
Provides that if the real estate described in the notice is not redeemed within the time specified, but in no event prior to 30 days after notices to redeem have been personally served, or personal service attempted, or the notices mailed or published under section 55, the deputy commissioner shall on the purchaser's request make and deliver a quitclaim deed, sets out the deed form, requires execution within 120 days after the right to the deed accrued, and charges a 50 dollar fee plus recording expenses payable by the grantee.
W. Va. Code 11A-3-64 and 11A-3-66 (where the money goes, and the Auditor's commission)
Section 11A-3-64 provides that the sheriff receives all proceeds of the deputy commissioner's sales and all redemption money, that funds paid under sections 45, 48 and 56 shall be paid by check or money order payable to the sheriff of the county, and that the sheriff holds them in a Delinquent Nonentered Land Fund and distributes them in a stated priority. Section 11A-3-66 gives the Auditor a 20 dollar fee for each item certified plus a commission of seven and one half percent and interest on each sale or redemption, not to exceed 120 dollars, computed on the total taxes and interest due where it is a redemption.
W. Va. Code 11A-3-65 (the former owner's claim to surplus proceeds)
Provides that the former owner of delinquent or nonentered lands sold under sections 45 and 48, or their heirs or assigns, is entitled to the surplus received from the sale over and above the taxes and interest charged or chargeable including all costs of the sale, if the claim is filed in the circuit court of the county in which the land is situated within two years after the date of confirmation of the sale, and that unclaimed surplus is paid by the sheriff to the Auditor for credit to the general school fund.
W. Va. Code 11A-4-4 and 11A-4-6 (setting a deed aside, and owners under disability)
Section 11A-4-4 lets a person entitled to be notified under section 55 who was not served, and who did not have actual knowledge in time to protect their interests by redeeming, bring a civil action to set the deed aside before two years following delivery of the deed, on condition of tendering the redemption funds to the clerk of the court, and requires clear and convincing evidence that the deed holder failed to exercise reasonably diligent efforts to give notice. Section 11A-4-6 lets an infant or mentally incapacitated person whose land was conveyed by tax deed during the disability redeem from the purchaser within one year after removal of the disability, but never more than 20 years after the deed, with interest at twelve percent per annum.
2022 Senate Bill 552, enrolled (the act that ended the sheriff's tax lien sale)
The enrolled committee substitute, passed March 12, 2022 and in effect 90 days from passage, repeals W. Va. Code 11A-2-18 and 11A-3-5, 11A-3-5a, 11A-3-5b, 11A-3-6, 11A-3-7 and 11A-3-14 through 11A-3-31, and amends and reenacts 11A-3-1, 11A-3-2, 11A-3-4, 11A-3-8 and the Auditor's sale sections. It is why the sheriff's sale of tax liens to investors no longer exists and why every unredeemed parcel is certified to the State Auditor instead.
2023 Senate Bill 548, enrolled (the current 12 percent and one percent a month figures)
The enrolled committee substitute, passed March 11, 2023 and in effect 90 days from passage on June 9, 2023, amends and reenacts 11A-3-2, 11A-3-13, 11A-3-38, 11A-3-45, 11A-3-46, 11A-3-47, 11A-3-48 and 11A-3-56 and adds 11A-3-45a and 11A-3-48a. It carries the 12 percent per annum pre-sale rate and the one percent per month post-sale rate in their current form, and is the most recent act to change these sections.
West Virginia State Auditor, Land and County Collections
The Auditor's operating front end for this process. It carries land sale pre-registration, which lets a bidder sign up once a year for all counties, the land sale listings and no-bid listings, a search of parcels certified to deputy land commissioners, a Notice to Redeem cost calculator revised October 16, 2026, and the office address at 1900 Kanawha Blvd. East, Building 1, Room W-100, Charleston. Note that this page states payment at a sale is payable to the sheriff of the county, which tracks W. Va. Code 11A-3-64 rather than 11A-3-45, so confirm the payee with the office before sending funds.
Regional Variances
West Virginia delinquent property tax rules at a glance
Sale mechanism
A tax lien sale run by the state, followed by a separate deed step. References to selling certified lands by or from the Auditor are to be construed as the sale of the tax lien on them (W. Va. Code 11A-3-42), and the purchaser later secures a quitclaim tax deed (W. Va. Code 11A-3-59). The sheriff's own tax lien sale was repealed by Senate Bill 552 in 2022, which struck W. Va. Code 11A-3-5 and 11A-3-14 through 11A-3-31.
Who does what now
The sheriff mails the ticket, collects, adds the nine percent, prepares and publishes both delinquent lists, sends the certified mail notice, takes redemption money up to certification, and later receives and distributes the proceeds (W. Va. Code 11A-1-8, 11A-2-11, 11A-3-2, 11A-3-64). The State Auditor, ex officio state commissioner of delinquent and nonentered lands, runs everything after October 31 through the land department and a deputy commissioner it appoints for each county (W. Va. Code 11A-3-33, 11A-3-34).
Delinquency dates
Two installments. The first is payable September 1 of the assessment year and delinquent October 1; the second is payable the following March 1 and delinquent April 1 (W. Va. Code 11A-1-3). Paying on or before either payable date earns a discount of two and one-half percent.
Charges before the lien sells
Nine percent per annum from the date the taxes become delinquent until paid (W. Va. Code 11A-1-3), then 12 percent per annum from the date the parcel is certified to the Auditor (W. Va. Code 11A-3-38). Fixed charges ride along: 20 dollars for the first list (W. Va. Code 11A-2-13), 15 dollars for the certification list (W. Va. Code 11A-3-13), 25 dollars for the second list plus 10 dollars per certified mail addressee (W. Va. Code 11A-3-2), 25 dollars for the Auditor's sale list (W. Va. Code 11A-3-44) and 30 dollars for the published auction notice (W. Va. Code 11A-3-46).
Time before the sale
Roughly 14 to 22 months from the first missed installment. Sheriff's delinquent lists by May 1, a second list by September 10, certification to the Auditor on October 31 if still unredeemed, the Auditor's sale list certified between March 1 and August 1 of the following year, and the auction within 90 days of that certification (W. Va. Code 11A-2-11, 11A-3-2, 11A-3-8, 11A-3-44, 11A-3-45).
Redemption period and clock
No fixed period applies after the sale. Redemption runs until a tax deed is issued (W. Va. Code 11A-3-56). What ends it is a date in the Auditor's notice to redeem, which the purchaser must request within 120 days of the Auditor approving the sale (W. Va. Code 11A-3-52), which must be mailed or published at least 45 days before the first day a deed may be issued (W. Va. Code 11A-3-55), and no deed may be made within 30 days of service (W. Va. Code 11A-3-59). A second clock exists for an infant or mentally incapacitated owner: one year after the disability is removed, never more than 20 years after the deed (W. Va. Code 11A-4-6).
Redeemer's charge
A monthly simple percentage, not an annual rate, not a flat penalty and not a bid-down figure. One percent per month on the taxes, interest and charges due on the date of the sale, running from the date of sale, plus the same one percent per month on any later taxes the purchaser paid (W. Va. Code 11A-3-56). Before the sale the charge is annual instead, nine percent with the sheriff and 12 percent once certified.
Other redemption costs
The purchaser's expense of preparing the list of those to be served and any licensed attorney's title examination, capped at 500 dollars excluding interest and carrying one percent per month, all additional statutory costs paid by the purchaser, and the Auditor's fee and commission (W. Va. Code 11A-3-56). That commission is seven and one half percent and interest on the redemption, capped at 120 dollars, plus 20 dollars per item certified (W. Va. Code 11A-3-66). The Auditor also charges 10 dollars for preparing the notice to redeem plus 2 dollars per copy, and passes through publication and service costs (W. Va. Code 11A-3-54).
Notice to the owner
Four separate notices. The first delinquent lists posted at the courthouse front door and published as a Class I-O advertisement (W. Va. Code 11A-2-13). The second list and notice of sale published as a Class III-0 advertisement, with certified mail to the owner and filed lienholders no less than 30 days before the Auditor's sale (W. Va. Code 11A-3-2). The auction notice published once a week for three consecutive weeks (W. Va. Code 11A-3-46). Then the notice to redeem, served like civil process or by certified mail, with a copy to Occupant at the property for Class II property (W. Va. Code 11A-3-54, 11A-3-55).
Where to redeem
The county sheriff up to certification, with payment required in the tax office by the close of business on the last business day prior to the certification (W. Va. Code 11A-3-2). The State Auditor from then on, at the land and county collections office, 1900 Kanawha Blvd. East, Building 1, Room W-100, Charleston (W. Va. Code 11A-3-38, 11A-3-56). The code is inconsistent about the payee of the instrument, since W. Va. Code 11A-3-64 directs funds to be made payable to the sheriff of the county, so confirm it with the office before sending money.
Surplus proceeds
Claimable, but through the courts rather than over a county counter. The former owner is entitled to the surplus above the taxes and interest charged or chargeable including all costs of the sale, if the claim is filed in the circuit court of the county where the land sits within two years after the date of confirmation of the sale (W. Va. Code 11A-3-65). Unclaimed surplus is paid to the Auditor for credit to the general school fund.
Payment plan
Only after the lien has sold, only on a primary residence, and only by permission. The notice to redeem states that an owner of a primary residence may petition the Auditor to redeem in not more than three incremental payments completed before the deed issues (W. Va. Code 11A-3-54), and a person in financial hardship may petition for an installment plan on a certified primary residence, which the Auditor may approve (W. Va. Code 11A-3-56). There is no statutory right to an installment plan on the current year's bill, though the Tax Commissioner may make rules for installment payments (W. Va. Code 11A-1-8).
Liens nobody buys
A lien left unsold at the auction does not lapse. The Auditor may sell it with no further auction and no additional advertising, in a statutory priority: an owner of an adjacent parcel, then the municipality, then the county commission, then the West Virginia Land Stewardship Corporation's land bank, then any willing party, at a price agreed between the Auditor and the purchaser (W. Va. Code 11A-3-48).
Frequently Asked Questions
Other West Virginia guides
Adult Guardianship in West Virginia
Adverse Possession in West Virginia: One Ten Year Clock and Six Elements
Asset Protection Planning in West Virginia (2026)
Dealing With Debt Collectors in West Virginia (2026)
Expunging a Criminal Record in West Virginia (2026)
Filing a Workplace Harassment Complaint in West Virginia
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