When the sale is held
Not applicable. Virginia holds no certificate sale. Real estate taxes are due December 5 by default, interest begins the next day, and once the parcel has been delinquent for the period Article 4 requires the locality files suit and the court orders the property itself sold.
When taxes go delinquent
Local 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. 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.
What happens after the sale
Real 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. 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.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Virginia county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Virginia.
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.