West Virginia Tax Lien Certificate Sales

Before the sheriff certifies the parcel to the Auditor on October 31, the owner pays the sheriff the taxes, interest and charges due. After certification and before the Auditor certifies the list for sale, the owner redeems from the Auditor at twelve percent a year on the amount due at certification. After the Auditor's auction, the owner or any other person entitled to pay the taxes, or any lienholder, may redeem at any time before a tax deed is issued. There is no fixed number of days on that last window: it closes when the deed issues, which cannot happen until the Auditor has served the notice to redeem at least 45 days beforehand and at least 30 days have passed since service. A person whose primary residence was sold may petition the Auditor, on grounds of financial hardship, to redeem in up to three installments before the deed is issued.W. Va. Code 11A-3-56 - Redemption from purchaseW. Va. Code 11A-3-56Verified Sep 10, 2026

The first half is payable September 1 and becomes delinquent October 1; the second half is payable the following March 1 and becomes delinquent April 1. Paying on or before the payable date earns a two and one half percent discount, and once taxes are delinquent interest runs at nine percent a year until paid. A lien for the taxes, interest and charges attaches to the real property on July 1 for the taxes payable for the ensuing fiscal year, which is what makes a West Virginia tax lien senior collateral. The sheriff publishes a second delinquent list with a notice of sale on or before September 10 and mails certified notice to owners and recorded lienholders at least 30 days before the sale, then certifies whatever is still unpaid to the State Auditor on October 31.W. Va. Code 11A-1-3 - Accrual; time for payment; interest on delinquent taxesW. Va. Code 11A-1-3Verified Sep 10, 2026

The statute sets a priority order rather than a price auction: first an owner of an adjacent tract or parcel, and if more than one adjacent owner wants the same parcel the Auditor sells to the highest bidder among them; then the municipality; then the county commission; then the West Virginia Land Stewardship Corporation for its Land Bank Program; then any party willing to buy. The price is whatever the Auditor and the purchaser agree, and the Auditor may require the buyer to reimburse the cost of a licensed attorney's title examination or let the buyer engage one at their own cost. The Auditor may refuse a buyer on the same grounds that disqualify an auction bidder, and citizens and entities of a country designated a Country of Particular Concern by the United States Department of State are barred. Operationally the Auditor's land department takes these as written bids with a check, inside a bid window it posts on its Land/County Collections page; the window shown on that page as of September 10, 2026 closed for processing on September 30, 2026.W. Va. Code 11A-3-48 - Unsold lands subject to sale without auction or additional advertisingW. Va. Code 11A-3-48Verified Sep 10, 2026