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Tax Sale Atlas

Lewis County, WV tax sales

Tax Sale Atlas maps the Lewis 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 Lewis County, seat of Weston: 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
on a date the State Auditor sets, in practice between April and June, 2027
Format
In person
Registration
Register with the State Auditor, not with Lewis County.
County office
304-269-8222
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. In person. annual

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

Land/County Collections, 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 Lewis 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
Frequency
annual
Registration
Register with the State Auditor, not with Lewis County.
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 and Certified to State search, West Virginia State Auditor
When it runs
One auction a year, held by the West Virginia State Auditor's Office at the Lewis County Courthouse, 110 Center Avenue in Weston, during normal courthouse hours. The Auditor's statewide property tax calendar places these sales in "APRIL, MAY, JUNE", when the "Auditor's Office holds public auctions of delinquent properties in county courthouses." Lewis County neither sets nor publishes the date. No Lewis County auction date is posted at this time: the Auditor's Land Sale Listings page reads "There are no land sale listings currently available." Watch that page, watch for the Auditor's notice of auction in the county legal newspaper, and call the Auditor's office at 304-558-2251 or 877-982-9148 to confirm the date, time and room before you travel.
Registration and deposit

Register with the State Auditor, not with Lewis County. Pre-registration is online at wvsao.gov and one sign-up covers all counties in the state for the year, so a single registration covers Lewis County; multiple companies must each be registered separately. The form asks for the deed name, business name or LLC name exactly as you want it to appear on the deed, plus an agent name, address and contact details. A bidder certifies they have not failed to pay for a prior auction purchase, are not delinquent on property tax, and have no history of code enforcement violations, and an LLC or corporation must be registered with the West Virginia Secretary of State and authorized to conduct business in West Virginia. A bidder who has not pre-registered may instead complete and execute a notarized affidavit at the sale. Payment is due before the close of business on the day of the sale, by check or money order payable to the sheriff of the county.

Sale format and venue
Bidding is a price contest rather than an interest bid. The Auditor states that "Each tract or lot will be sold to the highest bidder" and that "The payment for any tract or lot purchased at a sale shall be made by check or money order payable to the sheriff of the county and delivered before the close of business on the day of the sale." Lewis County publishes no sale list of its own. Parcels reach bidders in three places: the sheriff's delinquent legal advertisement in the county newspaper, the Auditor's notice of auction in that same newspaper ahead of the sale, and the Auditor's statewide pages at wvsao.gov, where the Land Sale Listings section carries the parcels once a sale is scheduled and the Certified to State search returns Lewis County certificates by tax year with certificate number, taxpayer name, parcel description, buyer and status. In person at the Lewis County Courthouse, 110 Center Avenue in Weston. There is no online bidding platform for this auction. The State Auditor conducts it live at the courthouse and collects payment the same day, and only bidder pre-registration and the statewide certificate search run online at wvsao.gov.

Lewis County tax sale list and auction calendar

For Lewis 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 and Certified to State search, West Virginia State Auditor for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Register with the State Auditor, not with Lewis County. Full requirements are in the sale card above.
  3. Sale day

    on a date the State Auditor sets, in practice between April and June, 2027 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 as the source to confirm which parcels are actually offered.

Before you bid in Lewis County

  1. Start with the live sale list

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

    Register with the State Auditor, not with Lewis County. Pre-registration is online at wvsao.gov and one sign-up covers all counties in the state for the year, so a single registration covers Lewis County; multiple companies must each be registered separately. The form asks for the deed name, business name or LLC name exactly as you want it to appear on the deed, plus an agent name, address and contact details. A bidder certifies they have not failed to pay for a prior auction purchase, are not delinquent on property tax, and have no history of code enforcement violations, and an LLC or corporation must be registered with the West Virginia Secretary of State and authorized to conduct business in West Virginia. A bidder who has not pre-registered may instead complete and execute a notarized affidavit at the sale. Payment is due before the close of business on the day of the sale, by check or money order payable to the sheriff of the county.

  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)

Lewis County Sheriff's Tax Office

304-269-8222

110 Center Avenue, Weston, WV 26452

Official website

County notes

  • The Lewis County sheriff does not run the tax lien sale. Senate Bill 552 replaced the sheriff's sale with a single annual auction conducted by the West Virginia State Auditor's Office at the county courthouse. The sheriff still mails the tax tickets, collects the taxes and publishes the delinquent advertisement. Any page describing an October or November Lewis County sheriff sale is describing repealed law, not a date you can bid at.
  • Split your calls between two offices. Ask the Lewis County Sheriff's Tax Office at 304-269-8222, 110 Center Avenue in Weston, about the current bill, the delinquent amount and paying off before certification. Ask the State Auditor's office at 304-558-2251 or toll free 877-982-9148, 1900 Kanawha Blvd. East, Building 1, Room W-100, Charleston, WV 25305, about the auction date, bidder registration, redeeming after the sale and buying parcels that drew no bid.
  • For pre-sale diligence, the Sheriff's Tax Office runs an online tax record search at lewis.softwaresystems.com that filters by taxpayer name, account, ticket number or district, map and parcel, and lets you limit results to real property and to unpaid tickets for a chosen tax year. Lewis County districts on that search are Collins Settlement, Lewis, Court House Rural, Freemans Creek Rural, Hackers Creek Rural, Jane Lew City, Skin Creek, Court House City, Freemans Creek City and Hackers Creek City.
  • The Auditor's published timeline for a Lewis County parcel runs: tax tickets mailed by July 15, first half due September 1 and second half due March 1, the sheriff's class three legal advertisement and certified letters by September 10, the delinquent list to the Auditor by November 1, certification for public auction on March 1, and the auction itself in April, May or June at the courthouse. After a sale the owner may redeem for back taxes plus fees until the deed is issued to the purchaser.
  • The courthouse at 110 Center Avenue in Weston is open Monday through Friday, 8:00am to 4:00pm, and the auction is held during normal courthouse hours, so plan to be in the building early on sale day. Registration and bidder eligibility are handled by the Auditor, not at the courthouse door, apart from the notarized affidavit route for anyone who did not pre-register.

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 Lewis 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 Lewis County tax certificate sale?

One auction a year, held by the West Virginia State Auditor's Office at the Lewis County Courthouse, 110 Center Avenue in Weston, during normal courthouse hours. The Auditor's statewide property tax calendar places these sales in "APRIL, MAY, JUNE", when the "Auditor's Office holds public auctions of delinquent properties in county courthouses." Lewis County neither sets nor publishes the date. No Lewis County auction date is posted at this time: the Auditor's Land Sale Listings page reads "There are no land sale listings currently available." Watch that page, watch for the Auditor's notice of auction in the county legal newspaper, and call the Auditor's office at 304-558-2251 or 877-982-9148 to confirm the date, time and room before you travel. 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 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 Lewis County tax sale list?

Lewis 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.

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

Call Lewis County Sheriff's Tax Office