Tyler v. Hennepin County
2023A U.S. Supreme Court case holding that a government cannot keep the surplus value of a property beyond the tax debt, which may influence future USVI procedures regarding excess proceeds.
VI
U.S. Virgin Islands
Tax Deed
U.S. Virgin Islands tax deed auctions are in-person events conducted by the Office of the Lieutenant Governor to collect delinquent property taxes. Bidders must register in advance and pay a minimum bid covering all taxes, fees, and costs. A one-year redemption period follows the sale, during which the original owner may reclaim the property.
| Upcoming auctions | 0 |
| Counties covered | 3 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax deed
- Redemption period
- 1 year
- Interest rate
- 20% per annum
- Sale frequency
- Varies
- Minimum bid
- Taxes + fees + costs
- Bidder deposit
- 10% of winning bid
- Deed type
- Certificate of purchase
Statutory framework
| Sale Type | Tax Deed |
| Redemption Period | The owner of real property sold for delinquent taxes, or any person with an interest or lien thereon, has a one-year redemption period following the date of the sale. |
| Penalty / Interest | During the one-year redemption period, the property may be redeemed by paying the purchaser the amount paid at the auction plus interest at a rate of 20 percent per annum. |
| Jurisdiction Type | Municipality |
| Jurisdiction Count | 2 |
| Typical Sale Month | Varies by administrative schedule |
| Assessor Portal | https://propertytax.vi.gov/ |
| GIS Portal | https://propertytax.vi.gov/ |
| Tax Portal | https://propertytax.vi.gov/ |
Sale mechanics
Auctions are held as in-person public events managed by the Office of the Lieutenant Governor. Bidders must pre-register with the Tax Collector’s Office, providing a government-issued photo ID and paying a registration fee. The minimum bid is the total of taxes, public sewer system user fees, penalties, and costs. A 10% deposit is required by the close of the business day, with the remaining 90% due within ten days.
Post-sale obligations
If the property is not redeemed within one year, the certificate of purchase, when recorded, vests title in the purchaser. The Lieutenant Governor holds excess proceeds in trust for potential reimbursement if the property is redeemed. Sales may be contested in court within 90 days of the recordation of the certificate of purchase.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a U.S. Virgin Islands tax deed purchase.
Estimated cost$5,000
Timeline9 mo.
Notable counties
Key U.S. Virgin Islands counties for tax deed investors.
St. Thomas & St. John
High-value district with significant auction volume.
St. Croix
Large district with distinct auction schedules from the St. Thomas/St. John district.
How to bid at a U.S. Virgin Islands tax deed auction
Step-by-step process for participating in U.S. Virgin Islands tax deed sales.
- 1
Research property list
Review the delinquent property list published by the Office of the Lieutenant Governor.
- 2
Perform due diligence
Conduct title searches and physical inspections of the properties of interest.
- 3
Pre-register for auction
Submit the required registration form and fee to the Tax Collector’s Office.
- 4
Attend the auction
Appear in person at the designated time and location to submit bids.
- 5
Submit winning deposit
Pay the required 10% deposit by the close of the business day.
- 6
Pay remaining balance
Remit the remaining 90% of the bid within ten days of the auction.
Applicable statutes
Primary statute sections governing tax deed sales in U.S. Virgin Islands.
V.I. Code tit. 33, § 2541
Governs the collection of taxes by attachment and sale of property.
V.I. Code tit. 33, § 2547
Details the notice of sale and conduct of the public auction.
V.I. Code tit. 33, § 2552
Covers the purchase of property by the government and the 90-day window to contest sales.
V.I. Code tit. 33, § 1057
Defines the one-year redemption period and the 20% interest rate.
Notable case law
Landmark court decisions affecting U.S. Virgin Islands tax deed investors.
Frequently asked questions
Common questions from U.S. Virgin Islands tax deed investors.
- Owners have one year from the sale date to redeem by paying the purchaser the auction price plus 20% annual interest.
- While not always mandatory, it is highly recommended to clear potential clouds on title before attempting to sell or develop the property.
- The USVI has unique land tenure history, including heir property issues, which can make establishing clear title difficult.
- Suits to contest the validity of the certificate of purchase must be filed within 90 days of recordation.
- They are in-person public auctions managed by the Tax Collector’s Office; no online bidding platform is currently used.
- The government does not provide access; bidders are responsible for their own exterior inspections and due diligence.
- Costs vary significantly based on the number of potential claimants and title defects, typically ranging from $3,000 to over $10,000.
How does the redemption period work?
Do I need a quiet title action?
What title risks should I know about?
What happens if the owner challenges the sale?
How are auctions conducted?
Can I inspect properties?
What is the average cost of quiet title?
Title Risk Flags
Properties may have complex title histories, including heir property issues common in the territory. Buyers should conduct thorough due diligence, as the government does not guarantee clear title.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.