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Tax Sale Atlas

Tyler County, WV tax sales

Tax Sale Atlas maps the Tyler 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 Tyler County, seat of Middlebourne: 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 Tyler County.
County office
304-758-2828
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. 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 Tyler 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
Frequency
annual
Registration
Register with the State Auditor, not with Tyler 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 parcel search (statewide), WV State Auditor
When it runs
One auction a year, conducted by the West Virginia State Auditor at the Tyler County Courthouse in Middlebourne during the courthouse's normal operating hours, and continued from day to day between the same hours until every parcel has been offered. No Tyler County auction date is posted. The Auditor's Land Sale Listings page reads "There are no land sale listings currently available." The statutory window is the controlling guide: the Auditor certifies the county's list of lands subject to sale on or after March 1 and on or before August 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, and the Sheriff's Tax Office describes the same season, listing "Selling of delinquent Real Estate taxes in Spring" among its duties. Watch the Land Sale Listings at wvsao.gov for the Tyler County date, and watch the notice of auction the Auditor publishes in the county's legal newspaper once a week for three consecutive weeks before the sale.
Registration and deposit

Register with the State Auditor, not with Tyler County. Pre-registration is online at https://www.wvsao.gov/CountyCollections/Registrations, and one sign-up covers every West Virginia county for the year; multiple companies must be registered individually. A bidder who has not pre-registered may instead complete and execute a notarized affidavit on the day of the sale affirming they meet the statutory requirements. The form asks for the name you want on the deed, the bidder or agent name, contact details, and your bidder ID if you already have one. You must certify 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 noncompliance with county or municipal code enforcement violations, are not subject to code enforcement proceedings over property you own, and have not failed within the preceding five years to comply with a valid raze or repair order. A domestic or foreign entity must show proof it is registered with the West Virginia Secretary of State and authorized to conduct business in the state. Pay by check, United States currency or money order before the close of business on the day of sale, and settle the payee before you go: W. Va. Code 11A-3-45 says payment is payable to the Auditor, while the Auditor's own Land Sale Listings page says payable to the sheriff of the county.

Sale format and venue
Bidding is on price, not on the interest rate. Each tract or lot certified by the Auditor goes to the highest eligible bidder, whole parcels only, with no partial interest in a tract offered separately. A private nonprofit West Virginia corporation 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. Bidding at the auction counts as transacting business in West Virginia. Tyler County publishes no tax sale list of its own. The parcels reach bidders in two places: the Auditor's Land Sale Listings and Certified to State search at wvsao.gov, where Tyler is one of the 55 counties in the search, and the sheriff's delinquent real estate advertisement plus the Auditor's notice of auction in the county's legal newspaper. The Sheriff's Tax Office online portal is a per-account tax inquiry, so it will tell you what one parcel owes but it does not publish a delinquent or sale list. In person at the Tyler County Courthouse, 121 Main Street, Middlebourne. West Virginia runs no online bidding platform for the annual tax lien auction. The State Auditor calls the sale live at the courthouse and takes payment the same day. Only bidder pre-registration and the statewide parcel search are online at wvsao.gov. Note that the auction sits at the courthouse on Main Street, not at 350 Park Avenue, where the Sheriff's Tax Office, County Clerk and Assessor now work.

Tyler County tax sale list and auction calendar

For Tyler 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 parcel search (statewide), WV State Auditor for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Register with the State Auditor, not with Tyler 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 as the source to confirm which parcels are actually offered.

Before you bid in Tyler County

  1. Start with the live sale list

    Pull the current advertised parcels from Land Sale Listings and Certified to State parcel search (statewide), WV 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 Tyler County. Pre-registration is online at https://www.wvsao.gov/CountyCollections/Registrations, and one sign-up covers every West Virginia county for the year; multiple companies must be registered individually. A bidder who has not pre-registered may instead complete and execute a notarized affidavit on the day of the sale affirming they meet the statutory requirements. The form asks for the name you want on the deed, the bidder or agent name, contact details, and your bidder ID if you already have one. You must certify 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 noncompliance with county or municipal code enforcement violations, are not subject to code enforcement proceedings over property you own, and have not failed within the preceding five years to comply with a valid raze or repair order. A domestic or foreign entity must show proof it is registered with the West Virginia Secretary of State and authorized to conduct business in the state. Pay by check, United States currency or money order before the close of business on the day of sale, and settle the payee before you go: W. Va. Code 11A-3-45 says payment is payable to the Auditor, while the Auditor's own Land Sale Listings page says 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)

Tyler County Sheriff's Tax Office

304-758-2828

350 Park Avenue, Middlebourne, WV 26149 (mailing: P.O. Box 7, Middlebourne, WV 26149)

Official website

County notes

  • The Tyler County sheriff no longer runs the tax lien sale. Senate Bill 552, effective June 10, 2022, abolished the sheriff's sale and the separate later Auditor sale of leftovers and replaced both with one annual auction conducted by the West Virginia State Auditor at the county courthouse. The Sheriff's Tax Office still lists "Selling of delinquent Real Estate taxes in Spring" among its duties, and the season is right, but the office calling the bids is the Auditor. Any page advertising an October or November sheriff's tax lien sale in Tyler County is describing repealed law, not a date you can bid at.
  • Split your calls between two offices. Ask the Tyler County Sheriff's Tax Office at 304-758-2828 about the current bill, the delinquent amount on a parcel, and paying it off before certification. Ask the State Auditor's land department 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.
  • The sheriff's tax calendar sets the run-up to the sale: tax statements are mailed July 15, the discount period for the first half ends September 1, the discount period for the second half ends March 1, and taxes become delinquent if not paid in full by April 30.
  • One office runs all 55 counties, so every schedule, notice 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 Tyler County.
  • Tyler County offices moved. The Sheriff's Tax Office, County Clerk and Assessor now work at 350 Park Avenue in Middlebourne, while the courthouse where the Auditor holds the auction remains at 121 Main Street, Middlebourne, WV 26149.
  • Redemption runs until the tax deed is issued rather than for a fixed number of months, and the purchaser controls the pace by when they request the notice to redeem. The Auditor's Certified to State search shows each certificate's status, including redeemed, sold, deeded and no bid, so a buyer can track a parcel after the sale.
  • Parcels that draw no bid stay available. The Auditor may sell them later with no further auction and no additional advertising, in a priority order that puts an adjacent landowner first, then the municipality, the county commission, the West Virginia Land Stewardship Corporation, and then any willing buyer. These move as written bids sent to the Auditor inside a posted bid 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 Tyler 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 Tyler County tax certificate sale?

One auction a year, conducted by the West Virginia State Auditor at the Tyler County Courthouse in Middlebourne during the courthouse's normal operating hours, and continued from day to day between the same hours until every parcel has been offered. No Tyler County auction date is posted. The Auditor's Land Sale Listings page reads "There are no land sale listings currently available." The statutory window is the controlling guide: the Auditor certifies the county's list of lands subject to sale on or after March 1 and on or before August 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, and the Sheriff's Tax Office describes the same season, listing "Selling of delinquent Real Estate taxes in Spring" among its duties. Watch the Land Sale Listings at wvsao.gov for the Tyler County date, and watch the notice of auction the Auditor publishes in the county's legal newspaper once a week for three consecutive weeks before the sale. 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 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 Tyler County tax sale list?

Tyler 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 Tyler County Sheriff's Tax Office