WV Tax Delinquent Properties for Sale List: Where to Find and Bid

The statewide WV tax delinquent properties for sale list lives on the State Auditor’s Land/County Collections page, a searchable database that covers all 55 counties and separates parcels awaiting the Auditor’s public auction from older delinquencies held by the Deputy Land Commissioner.¹ Before parcels ever reach the state, county sheriffs also publish delinquent lists in local newspapers, so checking both sources gives you the earliest and most complete view.

Where to Find the List

Start with the State Auditor’s Land/County Collections portal. You can search by district, map number, parcel number, sub-parcel, certificate number, taxpayer name, or property description. The database splits results into two pools: properties certified to the state and awaiting the Auditor’s auction, and properties already certified to the Deputy Land Commissioner because they went unsold or unredeemed after the Auditor’s sale.¹

The county sheriff publishes the delinquent list as a Class III-0 legal advertisement, which under West Virginia law means publication once a week for three successive weeks in a local newspaper.² The notice lists the name of the person charged with taxes, the quantity of land, a local description, and the total taxes, interest, and charges due as of the sale date.³ Some sheriff offices also post preliminary delinquency information on their own websites, which can surface parcels before the Auditor’s portal updates.

What Each Listing Shows

Every entry identifies the parcel and states what is owed. The sheriff’s published list carries the taxpayer name, the quantity and local description of the land, and the total taxes, interest, and charges due.³ The Auditor’s online records add district, map, parcel, sub-parcel, and certificate numbers so you can pull the file directly.¹

The minimum bid on each parcel equals the unpaid taxes plus 9 percent annual interest plus administrative charges through the sale date. It reflects what the government is owed, not what the property is worth. Many parcels on these lists have been abandoned for years.

How Properties Get on the List

West Virginia property taxes are paid in two installments, with a 2.5 percent discount available for paying the first installment by September 1 of the tax year. The second installment is due starting March 1. Taxes become officially delinquent on April 1, and if any balance remains as of May 1 the sheriff publishes the owner’s name and the delinquent amount. Interest then accrues at 9 percent per year.⁴

By September 1, if the taxes are still unpaid, the sheriff prepares a second delinquent list. That list is published as a Class III-0 advertisement with notice that the tax liens will be certified to the State Auditor on October 31 for sale at public auction.³ The owner can redeem right up to that certification date by paying everything owed.

Two Places Properties Are Sold

West Virginia runs two separate sale stages, and the rules differ at each one.

State Auditor’s Public Auction

Once certified to the State Auditor on October 31, properties are held for an 18-month redemption period during which the original owner can still pay up and reclaim the parcel.⁵ The Auditor conducts online public auctions where bidders compete for the tax lien. Bidding starts at the minimum covering taxes, interest, and charges, and the winner receives a certificate of sale rather than a deed. Under the statute, each parcel is sold to the highest bidder for an amount not less than the taxes, interest, and charges due as of the sale date.³

Deputy Land Commissioner Sales

Properties that go through the Auditor’s auction and remain unredeemed after the 18-month period are certified to the Deputy Land Commissioner for another auction. Parcels that receive no bids there become “No-Bid” properties, and you can submit a bid on them through the Deputy Land Commissioner’s office at any time between scheduled auctions. If a new land sale is scheduled, though, you must attend and bid there instead.⁵ By this stage a property has typically been delinquent for several years, but the Auditor’s redemption period has already run.

How to Register and Bid

You must pre-register through the State Auditor’s website before you can bid at any public auction. A single registration covers all counties for the year.¹ The registration form asks you to certify several things under penalty of perjury:

You have not failed to make a payment owed at a previous public auction.
You are not currently delinquent on any real property tax in any West Virginia county.
You do not have a history of noncompliance with county or municipal code enforcement orders and are not subject to pending code enforcement proceedings.
You have not failed to comply with a valid raze or repair order within the preceding five years.
If bidding as an LLC, corporation, or other legal entity, you are properly registered with the West Virginia Secretary of State and authorized to do business in the state.⁶

Payment at the Auditor’s auction must be made by check or money order payable to the sheriff of the county where the property is located and delivered before the close of business on the day of the sale.¹ For Deputy Land Commissioner sales, you submit your bid on the official Delinquent and Non-Entered Land Bid Form along with a check payable to the sheriff of the relevant county, and the State Auditor then approves or disapproves the sale.⁵

What Happens After You Win

A winning bid buys you a certificate of sale, not the property. During the 18-month redemption window, the original owner can still pay all taxes, interest, and costs and take the property back. If that happens, you receive your purchase price back plus interest at one percent per month from the date of sale. If the owner does not redeem, you move to the deed process.

Under current law, the purchaser has 120 days after the State Auditor approves the sale to do three things:

Conduct a title examination and submit a notification list identifying every person with an interest in the property, including the owner, lienholders, heirs, and anyone with fiduciary responsibilities.
Provide the property’s actual physical mailing address if the parcel is classified as Class II (owner-occupied residential).
Deposit enough money with the Auditor to cover preparing and serving the required notices.⁷

Miss the 120-day deadline and you lose all benefits of your purchase. You can request a 60-day extension if you file within 30 days of the original deadline expiring, but the extension costs $100 or 10 percent of the total paid at the sale, whichever is greater, plus a $25 processing fee.⁷

Once your list is submitted, the State Auditor serves notice on every identified person at least 45 days before a deed can be issued, using personal service, certified mail, or courier with a receipt. For Class II parcels, the Auditor also mails a copy addressed to “Occupant” at the physical address. If nobody redeems within the notice period, the Auditor executes a deed in your name. The property can still be redeemed right up until the deed is recorded with the County Clerk. After recording, the deed is mailed to you.⁵

What to Check Before You Bid

These properties are selling for back taxes rather than on the open market. A few checks before you bid save real money later.

Title and Notice

A tax deed is only as strong as the assessment and notice behind it. If the original assessment was legally void, so is the deed. Minors and mentally incapacitated former owners have extended periods to challenge a deed. And courts have set aside deeds where the purchaser cut corners identifying people entitled to notice. The title search is not a formality.

Federal Tax Liens

If the property carries a federal tax lien, the IRS has its own right of redemption. Under federal law, the government can redeem within 120 days of the sale date or the period allowed under state law, whichever is longer.⁸ In West Virginia the 18-month state period is longer, so the federal window sits inside it. The federal lien itself, however, can survive the sale, meaning you could end up with a property that still has federal debt attached. Check federal tax lien records before bidding.

Bankruptcy

If the property owner has filed for bankruptcy, the automatic stay under federal law may block enforcement of a tax lien. A sale conducted in violation of the stay is void from the beginning, even if nobody at the auction knew about the filing. Courts occasionally grant retroactive annulment to validate such a sale, but only in compelling circumstances. Bankruptcy records are worth checking.

Property Condition

Tax sale properties are sold as-is with no warranties on condition, environmental contamination, or habitability. By the time a purchaser reaches a recorded deed, the parcel may have gone unmaintained for three and a half years or more. Assume nothing about what you are actually buying.

Taxes on Your Return

Buying tax liens creates federal tax obligations. If the owner redeems, the one-percent-per-month interest you receive on your purchase amount is taxable income for the year you receive it. If you receive $10 or more of interest from a single payer in a calendar year, you should receive a Form 1099-INT, though the tax is owed either way.

If you acquire the property through a deed and later sell it, the profit is a capital gain. Properties held more than one year qualify for long-term capital gains rates of 0, 15, or 20 percent depending on your income, plus the 3.8 percent net investment income tax if applicable. Properties sold within a year of acquisition are taxed at ordinary income rates, up to 37 percent. Your cost basis is generally what you paid at the sale plus the costs of obtaining the deed, including title search expenses, notice service costs, and recording fees.

1
West Virginia State Auditor’s Office. Land/County Collections
2
West Virginia Legislature. West Virginia Code 59-3-2
3
West Virginia Legislature. West Virginia Code 11A-3-2
4
West Virginia Tax Division. Property Tax Due Dates
5
West Virginia State Auditor’s Office. Frequently Asked Questions for Deputy Land Commissioner
6
West Virginia State Auditor’s Office. Land Sale Pre-Registration
7
West Virginia Legislature. West Virginia Code 11A-3-52
8
Office of the Law Revision Counsel. 26 USC 7425 – Discharge of Liens