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Virginia tax lien & tax deed sales

Virginia is a tax deed state, and its sales run through the courts rather than through an administrative auction counter. Read more…

No Virginia locality sells tax lien certificates to investors. When real estate stays delinquent long enough, the treasurer certifies the account and the locality's attorney files a suit in equity in the circuit court to subject the parcel to the lien for the delinquent taxes. The court appoints a special commissioner, very often an outside law firm, to advertise and sell the parcel at public auction and to execute the deed, and the court then confirms the sale. A second and much narrower track lets the treasurer sell small, low-value parcels at a nonjudicial public auction without a suit. The process is governed by Title 58.1, Chapter 39, Article 4 of the Code of Virginia, running from 58.1-3965 through 58.1-3975.

Rules verified Aug 23, 2026 against Virginia Statutes.

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Sale type: Tax deed
Auction method: premium bid
Over-the-counter: Not available
Counties: 133 counties

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Tax deed sales

A tax deed sale auctions the property itself to the highest bidder. Win, and you can take ownership, but the deed is not clean, insurable title on its own.

Auction method: premium bid (highest bidder)

Runs afterReal estate becomes eligible for a judicial sale when its taxes are delinquent on December 31 following the second anniversary of the date they became due. More…

Several conditions shorten that clock, and the treasurer must send written notice to the owner and, where different, to the property address at least 30 days before any suit is filed, and publish a list of the parcels at least 30 days beforehand.

Run byA special commissioner appointed by the circuit court, most often the outside attorney the locality employs to bring the suit, working with a licensed auctioneer. More…

On the narrow nonjudicial track under 58.1-3975 the locality's treasurer conducts the auction directly.

DepositNo statewide deposit percentage exists. Article 4 leaves the terms of sale to the special commissioner and the confirming court, so the deposit is whatever the advertised terms of that sale require. More…

Read the terms of sale published with each auction and confirm accepted funds with the commissioner before bidding.

Balance dueNo statewide payment window exists. The balance is due on the terms the special commissioner advertised and under the order confirming the sale, which is when title actually passes. More…

Confirm the settlement deadline with the commissioner or the auctioneer before bidding.

Surplus proceedsThe former owner and the owner's heirs, devisees, successors, or assigns are entitled to the surplus received from the sale above the taxes, penalties, interest, reasonable attorney fees, costs, and any liens chargeable on the parcel, and the burden is on the claimant to prove entitlement. More…

If no claim is made within two years after the date the sale is confirmed, the clerk pays the money to the locality that received the sale proceeds. On the nonjudicial track, excess proceeds sit in an interest-bearing escrow account held by the treasurer, a claimant has two years from the date of sale to schedule a hearing in circuit court, and unclaimed money goes to the locality's general fund.

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

Redemption, delinquency, and over-the-counter at a glance

Redemption

How longAn owner listed in the published notice, or the owner's heirs, devisees, successors, and assigns, may redeem the real estate at any time before the date set for the judicial sale by paying into court everything due. More…

The right ends when the sale happens; Virginia gives no redemption window after the hammer falls and no redemption window after the deed is recorded. Partial payment does not redeem the property and does not suspend, invalidate, or moot the suit. The treasurer may instead suspend the sale by entering an installment agreement with the owner running no more than 72 months, and an owner who defaults on such an agreement cannot enter a second one for the same property for three years. The same before-the-sale-only cutoff applies on the nonjudicial track under 58.1-3975. What does exist after the sale is not redemption but a challenge: a party served only by publication may petition for a rehearing for good cause within 90 days of the order confirming the sale.

What the owner paysAll taxes, penalties, and interest due on the real estate, including any outstanding taxes, penalties, and interest owed to a town or other concurrent taxing entity, together with all costs, including the costs of publication and a reasonable attorney fee set by the court. More…

The pro rata cost of the required advertisement and the cost of any title examination done to satisfy the notice requirements are part of that figure whether or not court proceedings have started. Nonpayment penalties run to 5 percent by default, or up to 10 percent of the tax past due under a local ordinance, and interest runs at 10 percent per year, or the ordinance rate.

Delinquency

How it startsLocal levies are due by December 5 unless the locality sets its own dates by ordinance, and a taxpayer who misses that date incurs a 5 percent penalty. More…

Interest runs at 10 percent per year from the first day after the taxes were due. A locality that adopts its own ordinance may set its own due dates and installments, cap penalties at 10 percent of the tax past due, charge interest up to 10 percent in the first year, and for the second and later years of delinquency charge the greater of 10 percent or the Internal Revenue Code section 6621 rate. Virginia gives the tax on real estate a lien on that real estate ahead of every other lien or encumbrance, and it stays a prior lien until the tax is actually paid. Localities can enforce real property taxes by sale under Article 4 for 20 years after December 31 of the year the taxes were assessed. Both the penalty and the interest belong to the locality, never to an investor.

Over-the-counter

How to buyVirginia sells no tax lien certificates and keeps no over-the-counter or struck-off tax list that an investor can buy from. More…

Every parcel reaches an investor only through an advertised auction, either the judicial sale run by a court-appointed special commissioner or the narrow nonjudicial treasurer's sale of a minimal-value parcel. A county, city, or town may itself bid at any sale held under Article 4, and where a low-value parcel carries taxes and liens above the statutory share of its assessed value the locality may skip the auction entirely and have the court appoint a special commissioner to deed the parcel to the locality, its land bank entity, or a designated nonprofit. If a nonjudicial sale draws no successful bidder, the parcel is not shelved for over-the-counter purchase; the treasurer simply adds the costs of the sale back onto the delinquent real estate account and the parcel can be re-advertised. Watch locality surplus property listings and land bank inventories instead of looking for a tax OTC list.

What is availableVirginia has no Lands Available for Taxes list of the Florida type and no struck-to-the-state inventory. More…

Parcels the locality takes in end up in the locality's own surplus property or land bank inventory and are resold under the general local government property statutes rather than under the tax-sale article.

Governing statutes

Va. Code Title 58.1, Chapter 39, Article 4 Va. Code 58.1-3340 Va. Code 58.1-3915 Va. Code 58.1-3918 Va. Code 58.1-3940 Va. Code 58.1-3965 Va. Code 58.1-3966 Va. Code 58.1-3967 Va. Code 58.1-3969 Va. Code 58.1-3970.1 Va. Code 58.1-3974 Va. Code 58.1-3975 Va. Code 58.1-801

All 133 Virginia counties

Sales are organized by county. Search your city or county, or filter by whether the tax deed sale runs online or in person. Each row shows the certificate-sale platform for quick comparison.

Frequently asked questions

Does Virginia sell tax liens or tax deeds?

Tax deeds only. Virginia localities sell no tax lien certificates and no investor holds a Virginia tax lien. The locality's own tax lien is enforced by a suit in equity in the circuit court, and the property itself is sold at public auction by a special commissioner the court appoints.

Who actually runs a Virginia tax sale?

The treasurer certifies the delinquency and sends the required notices, then the locality's governing body or treasurer employs an attorney to file the suit in the circuit court. The court appoints a special commissioner to sell the parcel and execute the deed, and it may designate that same attorney. In practice most Virginia localities retain an outside firm, so the name on the auction notice is usually a law firm rather than a county office.

How long must Virginia taxes be delinquent before the property can be sold?

The default is delinquency on December 31 following the second anniversary of the date the taxes became due. It drops to the first anniversary for a parcel with a condemned structure, a declared nuisance, a derelict building, or a blight declaration, and, on a finding by the court, for real estate assessed at $100,000 or less. A city may adopt an ordinance using the first anniversary for any parcel. A qualifying locality can move at six months where unpaid abatement costs are also involved. The separate nonjudicial track for small, low-value parcels requires delinquency on December 31 following the third anniversary.

See all Virginia FAQ

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