Get alerts

Investing guides / West Virginia

West Virginia tax sale investing: buy the tax debt, earn the rate

Quick answerWest Virginia sells tax lien certificates for unpaid property taxes. Lien buyers can earn 0% to the purchaser under current law — Senate Bill 552 (effective June 10, 2022) eliminated interest on the Auditor tax-sale purchase price, so a redeeming owner repays amounts paid plus statutory fees/costs, not buyer interest. (Pre-SB 552 sheriff sales paid 12% per year / 1% per month under former §§ 11A-3-23, 11A-3-56.). Redemption: No fixed 18-month period under current law (that was the pre-2022 system). Owner may redeem at any time before a tax deed is issued (§ 11A-3-56, as amended); the purchaser must file the list of persons to be served within 120 days of sale (§ 11A-3-52) and the deed may issue after the Auditor serves notice to redeem and the stated redemption deadline (as early as 45 days after notice) passes unredeemed Sales: One State Auditor-conducted sale per county annually, in spring (April-June; all sales before July 1), replacing the former separate sheriff and Auditor sales Governing law: West Virginia Code, Chapter 11A, Article 3 (esp. §§ 11A-3-44, 11A-3-45, 11A-3-52 to 11A-3-56, as amended by 2022 Senate Bill 552).

How it works in West Virginia

In West Virginia you are not buying property at the sale — you are buying the county's tax lien certificate for the amount of taxes owed, and the owner owes you interest until they redeem.

Interest / penalty: 0% to the purchaser under current law — Senate Bill 552 (effective June 10, 2022) eliminated interest on the Auditor tax-sale purchase price, so a redeeming owner repays amounts paid plus statutory fees/costs, not buyer interest. (Pre-SB 552 sheriff sales paid 12% per year / 1% per month under former §§ 11A-3-23, 11A-3-56.)

Redemption: No fixed 18-month period under current law (that was the pre-2022 system). Owner may redeem at any time before a tax deed is issued (§ 11A-3-56, as amended); the purchaser must file the list of persons to be served within 120 days of sale (§ 11A-3-52) and the deed may issue after the Auditor serves notice to redeem and the stated redemption deadline (as early as 45 days after notice) passes unredeemed

When sales happen: One State Auditor-conducted sale per county annually, in spring (April-June; all sales before July 1), replacing the former separate sheriff and Auditor sales

Where sales run: mostly in-person (State Auditor sales at the county courthouse; unsold liens/properties are then offered through the State Auditor in statutory priority order)

Governing law: West Virginia Code, Chapter 11A, Article 3 (esp. §§ 11A-3-44, 11A-3-45, 11A-3-52 to 11A-3-56, as amended by 2022 Senate Bill 552)

The investor's edge

Your edge is rate discipline: know the statutory maximum, know what the sale historically bids down to in your target counties, and set a floor rate you will not cross before the sale starts.

Premium / highest-bid auction of the tax lien by the State Auditor (as Deputy Land Commissioner); because there is no buyer interest, this is now a deed-acquisition play, not a yield play. SB 552 also added a 3-installment redemption payment plan for sold homes. Deed issued is in the nature of a tax deed and typically needs quiet title work.

Never check West Virginia county lists by hand again

LienToDeed watches the published lists and texts you the moment new West Virginia properties are listed — scored, with your max number. Free calendar and laws for every state.

Get West Virginia alerts

Full legal reference: West Virginia tax sale laws. Verified 2026-10-30 against the sources on that page. Educational only, not investment advice.