The governing law
Virginia is a tax deed state, and its sales run through the courts rather than through an administrative auction counter. 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.
Va. Code Title 58.1, Chapter 39, Article 4
Read the statuteSale of Delinquent Tax Lands (58.1-3965 et seq.)
Va. Code 58.1-3340
Read the statuteLien on real estate for taxes and levies assessed thereon
Va. Code 58.1-3915
Read the statutePenalty for failure to pay taxes by December 5
Va. Code 58.1-3918
Read the statuteInterest on taxes not paid by following day
Va. Code 58.1-3940
Read the statuteLimitation on collection of local taxes
Va. Code 58.1-3965
Read the statuteWhen land may be sold for delinquent taxes; notice of sale; owner's right of redemption
Va. Code 58.1-3966
Read the statuteEmployment of attorney to institute proceedings; bond of attorney
Va. Code 58.1-3967
Read the statuteHow proceedings instituted; parties; title acquired; disposition of surplus proceeds of sale
Va. Code 58.1-3969
Read the statuteOrder of reference; appointment of special commissioner to make sale; costs; attorney fees
Va. Code 58.1-3970.1
Read the statuteAppointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
Va. Code 58.1-3974
Read the statuteRedemption of land by owner; lien for taxes paid
Va. Code 58.1-3975
Read the statuteNonjudicial sale of tax delinquent real properties of minimal size and value
Va. Code 58.1-801
Read the statuteDeeds generally; charter amendments (state recordation tax)
Want the mechanics in plain English instead of statute numbers? See how to buy in Virginia, the redemption period, and the full Virginia walkthrough.
Statute citations verified Aug 23, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.