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Tax Sale Atlas

Lee County, VA tax sales

How tax deed sales work in Lee County, seat of Jonesville: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Virginia tax sales work or look terms up in the glossary.

Next sale
Lee County does not hold a fixed annual sale.
Format
In person
County office
276-346-7716
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Lee County sells delinquent taxes

No tax lien certificate sale

Virginia localities do not sell tax lien certificates to investors. The locality holds its own first-priority tax lien and enforces it through a judicial sale of the property.

Tax deed sale

In person
Run by
Lee County Treasurer (Nathan P. Cope) for the delinquent tax sale and the court-appointed Special Commissioner for the judicial sale, with Taxing Authority Consulting Services, PC serving as delinquent tax counsel and Special Commissioner; Lee Auction Company, Inc. calls both auctions
Frequency
annual
Typical timing
Lee County does not hold a fixed annual sale.
Sale list
Tax auction notices and parcel schedules
When it runs
Lee County does not hold a fixed annual sale. Auctions are scheduled when a batch of Circuit Court decrees of sale matures, and the county runs its judicial sale and its delinquent tax sale together on the same morning. The last published notice set both sales inside the Courtroom of the Lee County Circuit Court, 33640 Main Street, Jonesville, on "February 21, 2025 at 10:00am", and the previous combined sale was held "June 16, 2023" at "1:00 pm" at the same courthouse. Expect roughly one combined sale every 18 to 24 months and confirm the next date with the Treasurer's Tax Auction page or the TACS sale calendar.
Registration and deposit

Bidders appear at the Lee County Circuit Court courtroom on sale day and register at the podium with Lee Auction Company; no advance online registration is published. To qualify as a purchaser you may not owe delinquent taxes to Lee County or the Town of Pennington Gap and you may not be a defendant in a pending delinquent tax matter. At the Special Commissioner's judicial sale the high bidder puts down 25 percent of the bid or $1,000, whichever is higher, capped at $20,000 per parcel, plus a 10 percent buyer's premium subject to a $150 minimum; bids under $1,000 are paid in full at the auction, and the balance of the price plus deed recording costs is due to the Special Commissioner within 15 days of the Circuit Court confirming the sale. At the Treasurer's delinquent tax sale the high bidder pays the full bid, the same 10 percent buyer's premium with a $150 minimum, and recording costs on the day of the auction. Payment is by personal check, cashier's check or money order only, and no cash is accepted. Taxing Authority Consulting Services keeps an interested bidders email list that carries advance notice of Virginia sales, and its tax sales desk answers parcel questions at 804-548-4418 or [email protected].

Sale format and venue
Both Lee County sales are live in-person auctions held inside the Courtroom of the Lee County Circuit Court at 33640 Main Street, Jonesville, and no online-only bidding portal is used for them. The county pairs two separate sales on one morning: a Special Commissioner's judicial sale under Circuit Court decrees covering County of Lee and Town of Pennington Gap parcels, and a Treasurer's sale of small, low-value delinquent parcels under Va. Code 58.1-3975. Taxing Authority Consulting Services, PC of Henrico is the delinquent tax counsel and Special Commissioner and publishes the auction packets that carry the full parcel schedule with owner name, tax map number and acreage. Lee Auction Company, Inc. of Pennington Gap is the auctioneer at 276-546-2067 and has offered simulcast online bidding through its own site at an earlier Lee sale, so check the auctioneer's listing alongside the courthouse notice. Every judicial-sale bid is subject to confirmation by the Circuit Court, and the Special Commissioner or the Treasurer may reject a bid judged unreasonable against the estimated value of the property. Parcels convey by Special Warranty Deed, as is and where is, subject to easements and rights of record, sold in gross rather than by the acre, with no guarantee of a right of way and no assistance with title insurance, so budget for an independent title search before bidding. Unsold parcels are carried to the next auction. In person at the Lee County Circuit Court courtroom, Jonesville

Lee County tax sale list and auction calendar

For Lee County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Tax auction notices and parcel schedules for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.
  3. Sale day

    Lee County does not hold a fixed annual sale. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.
  4. Confirm with the office

    If the list, platform, and notice disagree, use Lee County Treasurer (Nathan P. Cope) for the delinquent tax sale and the court-appointed Special Commissioner for the judicial sale, with Taxing Authority Consulting Services, PC serving as delinquent tax counsel and Special Commissioner; Lee Auction Company, Inc. calls both auctions as the source to confirm which parcels are actually offered.

Before you bid in Lee County

  1. Start with the live sale list

    Pull the current advertised parcels from Tax auction notices and parcel schedules. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Bidders appear at the Lee County Circuit Court courtroom on sale day and register at the podium with Lee Auction Company; no advance online registration is published. To qualify as a purchaser you may not owe delinquent taxes to Lee County or the Town of Pennington Gap and you may not be a defendant in a pending delinquent tax matter. At the Special Commissioner's judicial sale the high bidder puts down 25 percent of the bid or $1,000, whichever is higher, capped at $20,000 per parcel, plus a 10 percent buyer's premium subject to a $150 minimum; bids under $1,000 are paid in full at the auction, and the balance of the price plus deed recording costs is due to the Special Commissioner within 15 days of the Circuit Court confirming the sale. At the Treasurer's delinquent tax sale the high bidder pays the full bid, the same 10 percent buyer's premium with a $150 minimum, and recording costs on the day of the auction. Payment is by personal check, cashier's check or money order only, and no cash is accepted. Taxing Authority Consulting Services keeps an interested bidders email list that carries advance notice of Virginia sales, and its tax sales desk answers parcel questions at 804-548-4418 or [email protected].

  3. Check the state rules that change the bid

    Read the Virginia due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.
  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Use the arrow keys to switch between these sections.

County offices

Tax sale office

Lee County Treasurer

276-346-7716

33640 Main Street, Suite 106, P.O. Box 70, Jonesville, VA 24263

Official website

County notes

  • Lee County contracts its delinquent real estate collections and its Special Commissioner work to Taxing Authority Consulting Services, PC, so the operative sale notice and parcel packet come from the law firm rather than from a county-run auction portal. Track both the Treasurer's Tax Auction page and the firm's Real Estate Tax Sale Resources calendar, and ask to be added to its interested bidders email list.
  • Sales here are periodic rather than annual. Combined judicial and delinquent tax auctions were held in June 2023 and February 2025, both in the Circuit Court courtroom in Jonesville. When no date is posted, call the Treasurer at 276-346-7716 or the TACS tax sales desk at 804-548-4418 to ask when the next group of decrees of sale is expected to reach auction.
  • The two sales that run back to back carry different money terms. The Special Commissioner's judicial sale takes a deposit at the podium and settles after the Circuit Court confirms the sale, while the Treasurer's delinquent tax sale of minimal-value parcels is paid in full on auction day. Read the packet that matches the parcel you want before you bid.
  • Inventory skews to rural mountain acreage and small-town lots in the Yokum Station and Rocky Station districts and in the towns of Pennington Gap and St. Charles, with tracts ranging from fractions of an acre to well over a hundred acres. The notices warn that access is not guaranteed and that a parcel may be landlocked, so verify frontage and right of way on the ground before the sale.

Virginia rules

Redemption
An 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. 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.
Deed deposit
No 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. Read the terms of sale published with each auction and confirm accepted funds with the commissioner before bidding.
Surplus proceeds
The 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. 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.
Governing statute
Va. Code Title 58.1, Chapter 39, Article 4

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.

See the full Virginiarules and every county →

Frequently asked questions

Does Lee County, Virginia sell tax liens or tax deeds?

Tax deeds. Virginia sells no tax lien certificates to investors; the county sells the property itself at a public tax sale.

How often does Lee County hold tax deed sales?

Lee County holds its tax deed sale once a year. Lee County does not hold a fixed annual sale. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Virginia's redemption rule: Until the date set for the sale. Virginia has no post-sale redemption period. Call the Lee County Treasurer (Nathan P. Cope) for the delinquent tax sale and the court-appointed Special Commissioner for the judicial sale, with Taxing Authority Consulting Services, PC serving as delinquent tax counsel and Special Commissioner; Lee Auction Company, Inc. calls both auctions as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Lee County tax sale list?

Lee County posts its tax sale list at leecountytreasurer.com. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Aug 23, 2026 against official county and state sources.

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.

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