Skip to main content
How to avoidForeclosure
Get help

West Virginia · Weigh your options

Property tax foreclosure in West Virginia

West Virginia is a tax lien state. If your property taxes stay unpaid, the sheriff certifies your property to the State Auditor, and the Auditor sells the tax lien at a public auction at your county courthouse. You can still redeem, meaning pay what is owed, at any time until a tax deed is issued, and if you do not, the buyer can get a deed to your home. If the lien sells for more than the taxes and costs, you can ask the circuit court for the extra within 2 years.

Ask for help in West Virginia Free HUD counselor: (800) 569-4287

Reviewed against West Virginia law and official sources on October 12, 2026. General information, not legal advice.

The property tax process in West Virginia, step by step

  1. Your taxes become delinquent

    October 1 and April 1

    Property taxes are billed in two halves. The first half becomes delinquent on October 1 and the second half on April 1, and unpaid taxes then add interest at 9% a year. If you can, pay the sheriff before the delinquent list is published to keep costs down.

    W. Va. Code § 11A-1-3

  2. Delinquent list, certified letter and certification to the Auditor

    List by September 10; certified to the Auditor October 31

    By September 10 the sheriff publishes a list of delinquent property, and at least 30 days before the sale the sheriff must send you a notice by certified mail. If you do not pay by October 31, the sheriff certifies the property to the State Auditor. You can still pay the sheriff until the last business day before certification, and after that you can pay the Auditor, with 12% yearly interest, until the property is listed for sale.

    W. Va. Code §§ 11A-3-2, 11A-3-4, 11A-3-8, 11A-3-38

  3. The Auditor's tax lien auction

    List certified between March 1 and August 1; auction within 90 days

    The Auditor certifies a list of properties for sale, publishes a notice once a week for 3 weeks, and auctions the tax lien on each one at the county courthouse to the highest registered bidder. You can redeem before the auction by paying the taxes, interest and charges due. Property that does not sell can later be sold without a new auction, to an adjoining owner, the city, the county, the state land bank or anyone else.

    W. Va. Code §§ 11A-3-44, 11A-3-45, 11A-3-46, 11A-3-47, 11A-3-48

  4. Notice to redeem

    Buyer must ask within 120 days of the sale's approval; notice at least 45 days before the deed date

    After the Auditor approves the sale, the buyer has 120 days to ask the Auditor to send a notice to redeem to you and others with an interest in the property. The notice shows the exact amount to redeem and the date after which a deed can be issued, and it must be mailed at least 45 days before that date. If the home is a residence, a copy also goes to "Occupant" at the property address, so read any mail addressed that way.

    W. Va. Code §§ 11A-3-52, 11A-3-54, 11A-3-55

  5. How to redeem, including in installments

    Any time before the tax deed is issued

    You redeem by paying the Auditor the taxes, interest and charges from the sale date with 1% a month interest, any later taxes the buyer paid, and the buyer's notice and title costs, which are capped at $500 plus interest. If the home is your primary residence, you can petition the Auditor to pay in up to three installments, or ask for a financial hardship plan.

    W. Va. Code §§ 11A-3-54, 11A-3-56

  6. Tax deed to the buyer

    No sooner than 30 days after notices are served, on the date in the notice

    If you do not redeem by the date in the notice, the buyer can ask for a quitclaim deed to your property, and once it is recorded you lose ownership. After paying the final costs, the buyer may inspect the property and make reasonable repairs, and the buyer can then take legal steps to get possession. Talk to legal aid right away if you get a notice to redeem you cannot pay.

    W. Va. Code § 11A-3-59

  7. Surplus from the tax sale

    File within 2 years after the sale

    If the tax lien sold for more than the taxes, interest and costs, the former owner, or heirs, can claim the extra by filing a claim in the circuit court of the county where the land is. If no claim is filed within 2 years, the sheriff pays the money to the Auditor for the state school fund. Note that this surplus is the auction price over the taxes, not the full value of your home.

    W. Va. Code §§ 11A-3-64, 11A-3-65

Common questions in West Virginia

Who runs West Virginia tax sales now, the sheriff or the State Auditor?

The State Auditor. The old sheriff's tax sale sections have been repealed, so the sheriff now publishes the delinquent list and certifies unpaid property to the Auditor on October 31. The Auditor then holds the tax lien auction at the county courthouse.

Is there a property tax break for West Virginia seniors or people with disabilities?

Yes. If you are 65 or older, or permanently and totally disabled, and have lived in West Virginia for the two years before the tax year, the first $20,000 of your home's assessed value is exempt. You apply through your county assessor, and the exemption applies to taxes for the following tax year.

Does the West Virginia tax sale buyer get my house right away?

No. The buyer only gets a tax lien at the auction. You keep the right to redeem until a tax deed is actually issued, and the buyer must first have a notice to redeem served on you and wait for the date in that notice.

Can the West Virginia sheriff sue me for unpaid property taxes?

Yes. Property taxes are a personal debt, and after they become delinquent the sheriff can file a lawsuit to collect them. That kind of suit must be brought within five years after it could first have been filed.

Step by step

More on foreclosure in West Virginia

Understand the process

What is happening and how much time there is.

Weigh your options

What can stop it, and what happens if it goes ahead.

Get help now

Who to call, and what to do when a sale is scheduled.

Also in West Virginia

Property tax foreclosure (this page)Claim surplus funds

Back to the West Virginia overview

Free, official, nationwide

Free help anywhere in the country

Ask a question

Need help avoiding foreclosure in West Virginia?

Tell us where things stand. A person reads every message and writes back with the options that fit your situation and the free, official help available in West Virginia.

  • Free. There is nothing to buy and no fee, ever.
  • No loan number, Social Security number or documents needed.
  • We are not your lender, a law firm or a government agency.

If a sale is days away, do not wait for an email. Call a free HUD-approved housing counselor now at (800) 569-4287.

For example: a sale date, what your servicer has told you, or what changed in your income. Please do not include your loan number, Social Security number or bank details.

Free, and there is nothing to buy. A person reads your message and replies by email, or by phone if you leave a number. We never ask for a fee and we do not sell your details. See the privacy policy.

Sources for this page

  1. W. Va. Code § 11A-1-2, lien for real property taxes
  2. W. Va. Code § 11A-1-3, time for payment; interest on delinquent taxes
  3. W. Va. Code § 11A-2-2, collection by civil action
  4. W. Va. Code Chapter 11A, Article 3 (table of sections)
  5. W. Va. Code § 11A-3-2, second publication of delinquent list; notice
  6. W. Va. Code § 11A-3-4, redemption before certification
  7. W. Va. Code § 11A-3-8, certification of property to the Auditor
  8. W. Va. Code § 11A-3-38, redemption of certified lands
  9. W. Va. Code § 11A-3-44, Auditor to certify list of lands to be sold
  10. W. Va. Code § 11A-3-45, Auditor to hold annual auction
  11. W. Va. Code § 11A-3-46, publication of notice of auction
  12. W. Va. Code § 11A-3-47, redemption prior to sale
  13. W. Va. Code § 11A-3-48, unsold lands
  14. W. Va. Code § 11A-3-52, duties of purchaser to secure a deed
  15. W. Va. Code § 11A-3-54, notice to redeem
  16. W. Va. Code § 11A-3-55, service of notice
  17. W. Va. Code § 11A-3-56, redemption from purchase; hardship installments
  18. W. Va. Code § 11A-3-58, distribution to purchaser
  19. W. Va. Code § 11A-3-59, deed to purchaser
  20. W. Va. Code § 11A-3-64, sheriff to hold sale proceeds and surplus
  21. W. Va. Code § 11A-3-65, right of former owner to surplus proceeds
  22. W. Va. Code § 11-6B-3, $20,000 homestead exemption
  23. W. Va. Code Chapter 36, Article 8, Uniform Unclaimed Property Act
  24. W. Va. Code § 36-8-2, presumptions of abandonment
  25. W. Va. Code § 36-8-15, filing claim with administrator
  26. West Virginia State Auditor, Land and County Collections
  27. West Virginia State Treasurer, unclaimed property search
  28. W. Va. Code § 38-1-3 (sales under trust deeds)
  29. W. Va. Code § 38-1-4 (notice of sale)
  30. W. Va. Code § 38-1-4a (statute of limitations for sales by trustees)
  31. W. Va. Code § 38-1-7 (application of proceeds; action to recover a deficiency)
  32. W. Va. Code § 46A-2-106 (notice of consumer's right to cure default)
  33. W. Va. Code § 59-3-2 (legal advertisements; frequency of publication)
  34. WVHDF news release: WV Homeowners Rescue Program closed to new applications
  35. Legal Aid of West Virginia: Foreclosure podcast
  36. W. Va. Code § 38-1-8 (return of account of sale)
  37. W. Va. Code § 38-1-8a (trustee's report of sale disclosure form)
  38. W. Va. Code § 38-1-16 (sale under deed of trust; preexisting tenancy)
  39. W. Va. Code § 46A-1-102 (definitions; consumer loan)
  40. W. Va. Code § 55-3-1 (unlawful entry and detainer)
  41. W. Va. Code § 55-3-3 (return day and service of summons)