Smyth County, VA tax sales
How tax deed sales work in Smyth County, seat of Marion: 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.
- Announcements
- The county publishes no sale calendar of its own.
- Format
- County site
- County office
- (276) 782-4059
On this page
How Smyth County sells delinquent taxes
Tax deed sale
- Run by
- Special Commissioner appointed by the Circuit Court of Smyth County. Sales are administered by Taxing Authority Consulting Services, PC (TACS), the county's delinquent tax counsel, and conducted by The Counts Realty and Auction Group. The Smyth County Treasurer certifies the delinquency that starts the case.
- Frequency
- annual
When it runs
Registration and deposit
Registration and bidding are free and run through the auctioneer's site at countsauction.com. Online bidders must register and be approved before the auction opens, and bidders without internet access can bid by contacting the auctioneer at (434) 525-2991. To qualify as a purchaser you may not owe delinquent taxes to Smyth County. Terms vary by sale: at the 2025 auction, judicial-sale parcels took a deposit of 25 percent or $1,000, whichever was greater, with the balance due after the court confirmed the sale, while nonjudicial parcels were paid in full at the close. A 10 percent buyer's premium applied, subject to a $150 minimum. In-person payment is by personal check, cashier's check or money order, no cash. Online winners send certified funds, a cashier's check, a money order or a wire within seven days of the auction closing.
Sale format and venue
Smyth County tax sale list and auction calendar
For Smyth 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.
Get the advertised list
Use Smyth parcel list and auction notice (TACS) for the current advertised parcels, then recheck it before the auction.Register to bid
Ask the county office how and when to register; many counties close registration days or weeks before the sale.Sale day
Bidding runs on County site; check posted sale dates, registration status, and bidding windows there.Confirm with the office
If the list, platform, and notice disagree, use Special Commissioner appointed by the Circuit Court of Smyth County. Sales are administered by Taxing Authority Consulting Services, PC (TACS), the county's delinquent tax counsel, and conducted by The Counts Realty and Auction Group. The Smyth County Treasurer certifies the delinquency that starts the case. as the source to confirm which parcels are actually offered.
Before you bid in Smyth County
4 checks
Start with the live sale list
Pull the current advertised parcels from Smyth parcel list and auction notice (TACS). Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
Registration and bidding are free and run through the auctioneer's site at countsauction.com. Online bidders must register and be approved before the auction opens, and bidders without internet access can bid by contacting the auctioneer at (434) 525-2991. To qualify as a purchaser you may not owe delinquent taxes to Smyth County. Terms vary by sale: at the 2025 auction, judicial-sale parcels took a deposit of 25 percent or $1,000, whichever was greater, with the balance due after the court confirmed the sale, while nonjudicial parcels were paid in full at the close. A 10 percent buyer's premium applied, subject to a $150 minimum. In-person payment is by personal check, cashier's check or money order, no cash. Online winners send certified funds, a cashier's check, a money order or a wire within seven days of the auction closing.
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.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
County notes
- Smyth combines both Virginia deed tracks in a single simulcast auction. Parcels numbered with a J prefix are judicial sales under Va. Code 58.1-3965 and require circuit court confirmation before the deed passes; parcels numbered with an N prefix are nonjudicial sales of minimal-value property under Va. Code 58.1-3975 and close without a confirmation hearing.
- Every recent Smyth auction has been held at Holston Hills Country Club, 1000 Country Club Road, Marion, rather than on the courthouse steps. Plan travel around the country club address, and expect the bulk of competing bids to arrive online through the simulcast.
- The county publishes no sale calendar of its own. Watch the TACS notice page for Smyth and join the TACS bidder email list, which goes out about three weeks before a scheduled auction.
- Buyer's premium is charged on top of the hammer price at 10 percent with a $150 minimum, so budget it into a maximum bid. Cash is not accepted on the floor.
- Surplus from a completed sale is held by the Clerk of the Circuit Court, which posts monthly chancery account records. Former owners and lienholders pursue excess proceeds there at (276) 782-4044, 109 West Main St., Suite 1081, Marion.
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.
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.
Frequently asked questions
Does Smyth County, Virginia sell tax liens or tax deeds?
How often does Smyth County hold tax deed sales?
I own a property in this sale. Can I stop it?
Where can I find the Smyth County tax sale list?
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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