- 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.
- Can the owner redeem after a Virginia tax sale?
- No. The owner, or the owner's heirs, devisees, successors, and assigns, may redeem at any time before the date set for the sale by paying all taxes, penalties, and interest due, including anything owed to a town or other concurrent taxing entity, plus all costs including publication and a reasonable attorney fee set by the court. Partial payment does not redeem the property and does not stop the suit. Once the sale happens there is no redemption period. What remains is a narrow challenge: a party served only by publication may ask for a rehearing for good cause within 90 days of the order confirming the sale.
- What deposit does a Virginia tax sale require, and when is the balance due?
- Virginia sets no statewide figure for either. Article 4 leaves the terms of sale to the special commissioner, subject to the court's approval, so the deposit and the payment deadline are whatever the advertised terms for that specific auction say. Read the terms of sale, confirm accepted funds with the commissioner or auctioneer before bidding, and remember that title passes under the order confirming the sale rather than at the fall of the hammer.
- What title does a buyer get at a Virginia tax sale, and do mortgages survive?
- At a judicial sale the title is governed by the rules for purchasers at judicial sales generally. It bars the disabilities of parties defendant and is free of all claims of any creditor, person, or entity, including beneficiaries under a deed of trust or mortgage, but only where that party was made a party defendant. Easements recorded before the sale are not affected. The nonjudicial treasurer's sale under 58.1-3975 is weaker: it is free and clear of the locality's tax lien only, and a lien recorded before the sale survives unless the treasurer gave that lienholder at least 30 days written notice. Check which track a parcel is on and check who was served.
- Who gets the surplus when a Virginia tax sale brings more than the taxes owed?
- The former owner and the owner's heirs, devisees, successors, or assigns are entitled to the surplus above taxes, penalties, interest, reasonable attorney fees, costs, and any liens chargeable on the parcel, and the claimant carries the burden of proving entitlement. Unclaimed money goes to the locality that received the sale proceeds two years after the sale is confirmed. On a nonjudicial sale the treasurer escrows the excess, the claimant has two years from the sale date to get a hearing scheduled in circuit court, and anything left goes to the locality's general fund.
- Can you buy Virginia tax properties over the counter?
- No. Virginia has no over-the-counter tax list, no struck-to-the-state inventory, and no Lands Available equivalent. Parcels only reach investors through an advertised auction. A locality may bid at its own sale, and for a low-value parcel carrying heavy taxes and liens the court can be asked to deed the parcel straight to the locality, its land bank, or a designated nonprofit instead of holding an auction. Those parcels resurface, if at all, on locality surplus property and land bank listings.
- When are Virginia tax sales held?
- Year round. Virginia fixes no statutory sale month, so each auction is scheduled when its own case matures. The delinquent parcel list becomes public when the treasurer publishes the required notice in a newspaper of general circulation at least 30 days before the suit is filed, and the retained law firms post their upcoming auction calendars online.
Verified Aug 23, 2026 against Virginia statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.