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Tax Sale Atlas

Randolph County, WV tax sales

Tax Sale Atlas maps the Randolph 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 Randolph County, seat of Elkins: 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 Randolph County.
County office
(304) 636-2100
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 Randolph 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 Randolph 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's Office
When it runs
One auction a year, run by the West Virginia State Auditor at the Randolph County Courthouse, 4 Randolph Avenue in Elkins, during the courthouse's normal operating hours. Randolph County does not set or publish the date. W. Va. Code 11A-3-45 fixes the window: the sale falls on a business working day within 90 days after the Auditor certifies the county's list, and the Auditor's statewide property tax calendar places the county auctions in April, May and June, when the Auditor's Office holds public auctions of delinquent properties in county courthouses. No Randolph date is posted: the Auditor's Land Sale Listings page reads, There are no land sale listings currently available. Ignore the October date the Sheriff's Tax Office page still shows for an annual land sale, which describes the sheriff sale the Legislature abolished in 2022 rather than an auction you can bid at.
Registration and deposit

Register with the State Auditor, not with Randolph County. Land Sale Pre-registration is online at wvsao.gov and one sign-up covers all 55 West Virginia counties for the year, with organizations registered separately and the deed issued in the exact name entered on the form. A bidder who has not pre-registered may instead complete and execute a notarized affidavit affirming eligibility on the day of the sale. Registering certifies that you have not failed to pay for a prior purchase at one of these auctions, are not delinquent on 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, and are not subject to code enforcement proceedings over property you own. Payment is due before the close of business on the day of sale, and the payee is worth confirming with the Auditor's land office first: W. Va. Code 11A-3-45 says check, United States currency or money order payable to the Auditor, while the Auditor's Land Sale Listings page says check or money order payable to the sheriff of the county.

Sale format and venue
Randolph County publishes no tax sale list. The parcels reach bidders in two places: the Sheriff's Tax Office delinquent real estate advertisement in the county legal newspaper, and the State Auditor's Land Sale Listings plus the Certified to State search at wvsao.gov, where Randolph parcels certified to the state can be looked up by district, map, parcel, taxpayer or certificate number. Bidding is on price rather than on interest, the bid cannot be less than the taxes, interest and charges owed to the date of sale, and the lien goes to the highest eligible bidder. 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 notified the Auditor of an intention to bid and bids no more than five percent below the high bid. In person at the Randolph County Courthouse in Elkins. There is no online bidding platform for this auction. The State Auditor conducts it live at the courthouse and takes payment the same day, and the sale continues from day to day between the same hours until every tract has been offered. Only bidder pre-registration and the statewide parcel lookups sit online at wvsao.gov.

Randolph County tax sale list and auction calendar

For Randolph 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's Office for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Register with the State Auditor, not with Randolph 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 Randolph 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's Office. 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 Randolph County. Land Sale Pre-registration is online at wvsao.gov and one sign-up covers all 55 West Virginia counties for the year, with organizations registered separately and the deed issued in the exact name entered on the form. A bidder who has not pre-registered may instead complete and execute a notarized affidavit affirming eligibility on the day of the sale. Registering certifies that you have not failed to pay for a prior purchase at one of these auctions, are not delinquent on 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, and are not subject to code enforcement proceedings over property you own. Payment is due before the close of business on the day of sale, and the payee is worth confirming with the Auditor's land office first: W. Va. Code 11A-3-45 says check, United States currency or money order payable to the Auditor, while the Auditor's Land Sale Listings page says 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)

Randolph County Sheriff's Tax Office

(304) 636-2100

4 Randolph Avenue, Suite 100, Elkins, WV 26241

Official website

County notes

  • The Sheriff no longer runs the tax lien sale in Randolph County. Senate Bill 552, effective June 10, 2022, abolished the sheriff's sale and gave the annual auction to the West Virginia State Auditor, who holds it at the county courthouse. The Randolph County Sheriff's Tax Office still mails the tickets, collects the tax, advertises the delinquent real estate and certifies unpaid parcels to the Auditor. Its Real Estate and Property Taxes page still lists October as the annual land sale and still says published real estate taxes are sold at our annual land sale held in October. That is the repealed sheriff sale, so do not plan a trip around it.
  • Split your questions between two offices. Call the Randolph County Sheriff's Tax Office at (304) 636-2100 about a current bill, a delinquent balance, or paying a parcel off before it is certified to the state. Call the State Auditor's land office at (304) 558-2251, toll free 1-877-982-9148, about the auction itself, bidder registration, redeeming a parcel already sold, and parcels that drew no bid. The Sheriff's own page sends redemption questions to the Auditor.
  • The Sheriff's Tax Office publishes the Randolph County collection calendar that decides which parcels reach the auction. Current year tickets are mailed July 15. The first half turns delinquent October 1 and the second half April 1. August 31 is the last day to clear delinquent real property taxes before certified letter and publication fees are added, and taxes still unpaid at the close of business on April 30 are advertised with further charges. Owners clear a lot of parcels in that window, so a name on the delinquent advertisement is not a guarantee it will still be offered.
  • The auction is held in Elkins at the Randolph County Courthouse, 4 Randolph Avenue, the same building as the Sheriff's Tax Office in Suite 100 and the County Commission in Suite 207. Show up in person with payment in hand, because W. Va. Code 11A-3-45 requires payment before the close of business on the day of sale.
  • One office runs all 55 counties, so every notice, listing and registration form sits on the same statewide pages. A sale date found at wvsao.gov belongs to whichever county that notice names, which is often not Randolph.
  • Neither the Sheriff's Tax Office site nor the County Commission site carries an auction parcel list, and neither is going to. Watch the State Auditor's Land Sale Listings and the county legal newspaper instead.

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 Randolph 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 Randolph County tax certificate sale?

One auction a year, run by the West Virginia State Auditor at the Randolph County Courthouse, 4 Randolph Avenue in Elkins, during the courthouse's normal operating hours. Randolph County does not set or publish the date. W. Va. Code 11A-3-45 fixes the window: the sale falls on a business working day within 90 days after the Auditor certifies the county's list, and the Auditor's statewide property tax calendar places the county auctions in April, May and June, when the Auditor's Office holds public auctions of delinquent properties in county courthouses. No Randolph date is posted: the Auditor's Land Sale Listings page reads, There are no land sale listings currently available. Ignore the October date the Sheriff's Tax Office page still shows for an annual land sale, which describes the sheriff sale the Legislature abolished in 2022 rather than an auction you can bid at. 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 Randolph County tax sale list?

Randolph 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 Randolph County Sheriff's Tax Office