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Tax Sale Atlas

Mercer County, WV tax sales

Tax Sale Atlas maps the Mercer 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 Mercer County, seat of Princeton: 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 Mercer County.
County office
304-487-8363
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.

W. Va. Code 11A-3-45, Auditor to hold annual auction (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 Mercer 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 Mercer 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
Auditor Land Sale Listings and Certified to State parcel search
When it runs
One auction a year, held by the West Virginia State Auditor's Office at the Mercer County courthouse in Princeton during the courthouse's normal operating hours. The Auditor sets the date for all 55 counties, so Mercer County schedules nothing itself. Tracts still unredeemed are certified for public auction on or after March 1, and the auction must fall on a business working day within 90 days of that certification. The Auditor's statewide property tax calendar places the county auctions in April, May and June. No date is posted yet for Mercer County: the Auditor's Land Sale Listings section reads, 'There are no land sale listings currently available.' Watch that page and the Auditor's notice of auction in the Mercer County legal newspaper for the date, time and room.
Registration and deposit

Register with the State Auditor, not with Mercer County. Pre-registration is online at wvsao.gov and one sign-up covers every West Virginia county for the year, with each company registered separately. The form asks for the deed name exactly as it should appear on any deed issued, the agent acting for the bidder, your Bidder ID from last year's land sales if you have one, contact details, and a certification that you have paid for prior auction purchases, owe no delinquent real property tax as the most recent owner of record in any West Virginia county, have no history of county or municipal code enforcement noncompliance, face no code enforcement proceedings over property you own, and have not failed within the preceding five years to comply with a raze or repair order. A domestic or foreign entity must be registered with the West Virginia Secretary of State and authorized to conduct business in the state. A bidder who has not pre-registered may instead complete a notarized affidavit on the day of the sale. Pay by check, United States currency or money order before the close of business on the day of sale, and confirm the payee before you go: the statute directs payment to the Auditor, while the Auditor's Land Sale Listings page directs check or money order payable to the sheriff of the county.

Sale format and venue
Bidding is on price and each tract goes to the highest eligible bidder, with no online or proxy bidding. A West Virginia nonprofit certified under Section 501(c)(3) whose principal purpose is building housing or other public facilities is sold the parcel ahead of the high bidder if it notifies the Auditor of an intention to bid and then bids no more than five percent below the high bid. Tracts sell whole, since no partial interest may be offered, and if the sale does not finish in one day it continues day to day between the same hours until every tract has been offered. Bidding here counts as transacting business in West Virginia. Mercer County publishes no sale list and no sale calendar of its own, so the Auditor's pages and the county legal advertisement are the operative sources. In person at the Mercer County courthouse in Princeton. West Virginia runs no online bidding platform for the annual tax lien auction: the State Auditor's Office conducts it live at the courthouse and takes payment the same day. Only bidder pre-registration and the statewide parcel search are online at wvsao.gov.

Mercer County tax sale list and auction calendar

For Mercer 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 Auditor Land Sale Listings and Certified to State parcel search for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Register with the State Auditor, not with Mercer 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 Mercer County

  1. Start with the live sale list

    Pull the current advertised parcels from Auditor Land Sale Listings and Certified to State parcel search. 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 Mercer County. Pre-registration is online at wvsao.gov and one sign-up covers every West Virginia county for the year, with each company registered separately. The form asks for the deed name exactly as it should appear on any deed issued, the agent acting for the bidder, your Bidder ID from last year's land sales if you have one, contact details, and a certification that you have paid for prior auction purchases, owe no delinquent real property tax as the most recent owner of record in any West Virginia county, have no history of county or municipal code enforcement noncompliance, face no code enforcement proceedings over property you own, and have not failed within the preceding five years to comply with a raze or repair order. A domestic or foreign entity must be registered with the West Virginia Secretary of State and authorized to conduct business in the state. A bidder who has not pre-registered may instead complete a notarized affidavit on the day of the sale. Pay by check, United States currency or money order before the close of business on the day of sale, and confirm the payee before you go: the statute directs payment to the Auditor, while the Auditor's Land Sale Listings page directs 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)

Mercer County Sheriff's Tax Office

304-487-8363

1501 West Main Street, Princeton, WV 24740

Official website

County notes

  • The Mercer County Sheriff no longer conducts the tax lien sale. The West Virginia State Auditor's Office holds one annual public auction for the county at the courthouse, and the Sheriff's Tax Office remains the tax collector that bills, collects and pursues delinquent accounts. Any page describing an October or November Sheriff's tax lien sale in this county is describing law repealed in 2022.
  • Mercer County publishes no tax sale list. The parcels reach bidders through the Sheriff's delinquent legal advertisement in the county newspaper, run on or about September 10, and through the Auditor's notice of auction in the same paper. Online, Mercer parcels appear only on the Auditor's statewide pages, in the Land Sale Listings and the Certified to State search, where Mercer is one of the 55 counties in the dropdown.
  • For pre-sale delinquency work, the Sheriff's Online Tax Record Search at mercer.softwaresystems.com filters Mercer tickets to Unpaid by tax year, taxpayer name, account number, ticket number, or district, map and parcel. The eleven tax districts are Athens, Beaver Pond, Bluefield, Bramwell, East River, Jumping Branch, Matoaka, Oakvale, Plymouth, Princeton and Rock.
  • Split your calls between two offices. The Mercer County Sheriff's Tax Office at 304-487-8363 handles the current bill, the delinquent balance and paying off before certification, and the Sheriff's site also lists 304-487-8304 for the tax office. The State Auditor's land division at 304-558-2251 or toll free 877-982-9148 handles the auction date, bidder registration, redemption after the sale and unsold parcels.
  • Mercer County tax tickets go out by first class mail around July 15, the first half is due September 1 and the second half March 1, each with a discount, and the Auditor's office receives the county's delinquent list around November 1 covering two years of taxes.
  • Tax business is handled at 1501 West Main Street in Princeton. The Sheriff's Department lists a separate law enforcement office at 1439 E. Main Street, which is not the tax window.

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 Mercer 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 Mercer County tax certificate sale?

One auction a year, held by the West Virginia State Auditor's Office at the Mercer County courthouse in Princeton during the courthouse's normal operating hours. The Auditor sets the date for all 55 counties, so Mercer County schedules nothing itself. Tracts still unredeemed are certified for public auction on or after March 1, and the auction must fall on a business working day within 90 days of that certification. The Auditor's statewide property tax calendar places the county auctions in April, May and June. No date is posted yet for Mercer County: the Auditor's Land Sale Listings section reads, 'There are no land sale listings currently available.' Watch that page and the Auditor's notice of auction in the Mercer County legal newspaper for the date, time and room. 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 Mercer County tax sale list?

Mercer 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 Mercer County Sheriff's Tax Office