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Tax Sale Atlas

Harrison County, WV tax sales

Tax Sale Atlas maps the Harrison County, WV tax sale, one of 2,862 counties in 36 states. West Virginia sells tax lien certificates paying up to 12%, redeemable for Until the deed issues. Sale office, calendar and list locations read from state rules plus what the county publishes on Sep 11, 2026.

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

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

Next sale
No Harrison County auction date is posted.
Format
In person
Registration
One statewide pre-registration covers all 55 counties.
County office
(304) 624-8685
Every displayed fact carries a source badge. Verified Sep 11, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

West Virginia State Auditor's Office (Land/County Collections). In person. annual

Record quality: medium. Last verified: 2026-09-11.

Land/County Collections and Land Sale Listings, West Virginia State Auditor's Office (source accessed 2026-09-11)

Recorded reference information. Verify current sale conditions with the county. Read the full sale details.

Link to this detail

How Harrison County sells delinquent taxes

From lien to deed

West Virginia holds no separate tax deed auction. The deed goes to whoever bought the tax lien at the Auditor's auction, or bought the parcel afterward as unsold land, and it comes from the Auditor rather than from a second sale. Within 120 days after the Auditor approves the sale the purchaser must give the Auditor a list of everyone entitled to notice to redeem, supply the property's physical mailing address if it is Class II property, and deposit the cost of preparing and serving the notice. Miss that and the purchaser loses all benefits of the purchase. A written request filed within the following 30 days buys another 60 days, for one hundred dollars or ten percent of the amount paid at the sale, whichever is greater, plus a twenty five dollar certificate fee. The Auditor then serves the notice at least 45 days before the first day a deed may be issued, and no deed may issue sooner than 30 days after the notices were served.

Tax certificate sale (lien)

In person
Run by
West Virginia State Auditor's Office (Land/County Collections)
Frequency
annual
Typical timing
No Harrison County auction date is posted.
Registration
One statewide pre-registration covers all 55 counties.
Next expected
on a date the State Auditor sets, in practice between April and June, 2027 (window; exact date posts closer to the sale)
Sale list
Land Sale Listings, West Virginia State Auditor's Office
When it runs
No Harrison County auction date is posted. The State Auditor's Land Sale Listings page reads, "There are no land sale listings currently available." W. Va. Code 11A-3-44 has the Auditor certify the list of lands to be sold on or after March 1 and on or before August 1 each year, and 11A-3-45 requires each certified tract to be sold "at public auction at the courthouse of the county to the highest eligible bidder during the courthouse's normal operating hours on any business working day within 90 days after the Auditor has certified the lands." The Auditor sets the county dates centrally and schedules them in the spring, most falling in April, May and June, so watch the Land Sale Listings page and call the State Auditor's office at (304) 558-2251 for the Harrison County date.
Registration and deposit

One statewide pre-registration covers all 55 counties. The Auditor's Land Sale Pre-Registration form signs a bidder up once per year for every county sale in West Virginia, and each company or LLC must be registered separately. The form asks for the deed name exactly as it should appear on any deed the Auditor issues, the agent name acting for the bidder, full contact details, and last year's Bidder ID if you have one. A registrant must certify that they have not failed to pay for a purchase at a prior auction, are not delinquent on West Virginia real property tax in any county, have no history of county or municipal code enforcement violations, are not subject to code enforcement proceedings, and have not failed to comply with a raze or repair order in the past five years. Entities must be registered with the West Virginia Secretary of State and authorized to do business in the state. W. Va. Code 11A-3-45(c) also lets a bidder who did not pre-register sign a notarized affidavit affirming the same eligibility requirements on the day of the sale.

Sale format and venue
West Virginia consolidated its tax lien sales in 2022. The Harrison County Sheriff is still the tax collector, still mails the tax tickets and still publishes the delinquent land list, but the sheriff no longer holds a tax sale. Senate Bill 552 abolished the sheriff's sale and the separate later state sale and replaced both with one annual public auction per county run by the West Virginia State Auditor. The Harrison County auction is held in person at the county courthouse in Clarksburg during normal courthouse hours. There is no online bidding platform and no remote or proxy bidding, so a bidder or an authorized agent has to attend. Each tract goes to the highest eligible bidder at a price no lower than the taxes, interest and charges due to the date of sale, and full payment is due before the close of business on the day of the sale by check, money order or United States currency. Whole tracts only are sold, never a part interest, and if the sale runs long it continues from day to day until every tract has been offered. A West Virginia 501(c)(3) nonprofit whose principal purpose is building housing or public facilities, and which notifies the Auditor of its intent to bid, takes the property if its bid comes within five percent of the high bid. Tracts that draw no bid stay with the Auditor and may be sold afterward without further advertising or auction under W. Va. Code 11A-3-48. A Harrison County tax office handout still in circulation describes an October to November sheriff's tax sale with registration on the morning of the sale. That handout predates the 2022 change and the sale it describes no longer takes place. In-person public auction at the Harrison County Courthouse in Clarksburg

Harrison County tax sale list and auction calendar

For Harrison 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 Land Sale Listings, West Virginia State Auditor's Office for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    One statewide pre-registration covers all 55 counties. Full requirements are in the sale card above.
  3. Sale day

    No Harrison County auction date is posted. 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 West Virginia State Auditor's Office (Land/County Collections) as the source to confirm which parcels are actually offered.

Before you bid in Harrison County

  1. Start with the live sale list

    Pull the current advertised parcels from Land Sale Listings, West Virginia State Auditor's Office. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    One statewide pre-registration covers all 55 counties. The Auditor's Land Sale Pre-Registration form signs a bidder up once per year for every county sale in West Virginia, and each company or LLC must be registered separately. The form asks for the deed name exactly as it should appear on any deed the Auditor issues, the agent name acting for the bidder, full contact details, and last year's Bidder ID if you have one. A registrant must certify that they have not failed to pay for a purchase at a prior auction, are not delinquent on West Virginia real property tax in any county, have no history of county or municipal code enforcement violations, are not subject to code enforcement proceedings, and have not failed to comply with a raze or repair order in the past five years. Entities must be registered with the West Virginia Secretary of State and authorized to do business in the state. W. Va. Code 11A-3-45(c) also lets a bidder who did not pre-register sign a notarized affidavit affirming the same eligibility requirements on the day of the sale.

  3. Check the state rules that change the bid

    Read the West 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.

Over-the-counter (leftover) purchases

A parcel that draws no bid at the auction, or whose sale the Auditor disapproves, or that was sold at one of these auctions within the previous five years and was neither redeemed nor deeded because the purchaser did not follow through, may be sold by the Auditor with no further auction and no additional advertising. The statute sets a priority order rather than a price contest: an owner of an adjacent tract or parcel first, with the highest bidder taking it if more than one adjacent owner wants the same parcel; then the municipality; then the county commission; then the West Virginia Land Stewardship Corporation for its Land Bank Program; then any willing buyer. The price is agreed between the Auditor and the buyer, 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. These are handled as written bids sent with a check to the Auditor's land department inside a bid window the Auditor posts on its Land/County Collections page.

New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what West Virginia calls its leftover tax-sale inventory.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Harrison County Sheriff's Tax Office

(304) 624-8685

Harrison County Courthouse, 229 South Third Street, Clarksburg, WV 26301

Official website

County notes

  • Harrison County publishes no parcel list for the auction. The tract list for the Harrison County sale appears on the State Auditor's Land Sale Listings page once the sale is scheduled, and the sheriff's delinquent land list runs separately as a Class III-0 legal advertisement in a Harrison County newspaper before certification.
  • For payoff figures, delinquent balances and redemptions before certification, contact the Harrison County Sheriff's Tax Office at the courthouse, 229 South Third Street, Clarksburg, WV 26301, (304) 624-8685.
  • The sheriff prepares the second delinquent land list on or before September 10 each year. The published notice states that the listed tax liens will be certified to the Auditor on October 31, and the sheriff also mails certified notice of the delinquency and the sale date to owners and lienholders at least 30 days before the Auditor's sale.
  • Redemption before certification is paid to the sheriff by credit card, cashier's check, money order, certified check or United States currency, and payment must reach the tax office by the close of business on the last business day before certification. After certification, redemption is paid to the State Auditor at any time before the sale.
  • The State Auditor's Office is at 1900 Kanawha Blvd. East, Building 1, Room W-100, Charleston, WV 25305, phone (304) 558-2251 or toll free (877) 982-9148.
  • Property tax payments and parcel, ticket and account lookups for Harrison County run through the Sheriff's online tax record search, linked from the county website.
  • The Sheriff's law enforcement division sits at 609 W. Main Street in Clarksburg, but tax collection, civil process and concealed weapon permits are handled at the courthouse on South Third Street.

West Virginia rules

Max interest rate
12% per year, set by statute (bidding is on price)
Minimum return
No statutory minimum return; what you earn is set by the price at the sale
Redemption
West Virginia runs three redemption windows in sequence, and only the last one involves the investor. 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.
Surplus proceeds
The former owner is entitled to the surplus received at the Auditor's sale over and above the taxes and interest charged or chargeable including all costs of the sale, but only if a claim is filed in the circuit court of the county where the land sits within two years after the date the sale was confirmed. Unclaimed surplus is paid to the Auditor for credit to the general school fund.
Governing statute
W. Va. Code ch. 11A, art. 3

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 West Virginiarules and every county →

Frequently asked questions

Does Harrison County, West Virginia sell tax liens or tax deeds?

Tax lien certificates. In West Virginia investors buy the lien, not the property; the West Virginia State Auditor runs the sale.

When is the Harrison County tax certificate sale?

No Harrison County auction date is posted. The State Auditor's Land Sale Listings page reads, "There are no land sale listings currently available." W. Va. Code 11A-3-44 has the Auditor certify the list of lands to be sold on or after March 1 and on or before August 1 each year, and 11A-3-45 requires each certified tract to be sold "at public auction at the courthouse of the county to the highest eligible bidder during the courthouse's normal operating hours on any business working day within 90 days after the Auditor has certified the lands." The Auditor sets the county dates centrally and schedules them in the spring, most falling in April, May and June, so watch the Land Sale Listings page and call the State Auditor's office at (304) 558-2251 for the Harrison County date. The sale is held in person. Always confirm the exact date with the West Virginia State Auditor before the sale.

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

Often yes, by paying the overdue taxes, interest, and costs before the deadline. West Virginia's redemption rule: Until the tax deed is issued, with no fixed statutory deadline. Call the West Virginia State Auditor's Office (Land/County Collections) 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 Harrison County tax sale list?

Harrison County posts its tax sale list at wvsao.gov. 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 Sep 11, 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.

Browse all 55 West Virginia counties

Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Call Harrison County Sheriff's Tax Office