Plemons v. Gale
2005The Fourth Circuit affirmed that West Virginia’s statutory notice requirements for tax sales parallel the requirements of the U.S. Constitution.
WV
West Virginia
Tax Deed
West Virginia conducts annual in-person public auctions at county courthouses where the State Auditor sells tax liens on delinquent properties. Winning bidders receive a certificate of sale and must follow strict statutory notice procedures to potentially acquire a tax deed. The redemption period remains open until the deed is issued, with interest accruing at 1% per month.
| Upcoming auctions | 0 |
| Counties covered | 55 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Redeemable deed (lien-based)
- Redemption period
- Until deed issuance
- Sale frequency
- Annual per county
- Minimum bid
- Taxes, interest, and charges
- Interest rate
- 1% per month
- Deed type
- Tax deed
- Bidder registration
- Required via State Auditor
Statutory framework
| Sale Type | Redeemable Deed |
| Redemption Period | The redemption period lasts from the date of the tax sale until a tax deed is issued. A deed cannot be issued until the purchaser has complied with all statutory notice requirements, and at least 30 days have passed since the service of the notice to redeem. |
| Penalty / Interest | Upon redemption, the redeemer must pay the purchaser the amount of taxes, charges, and interest paid at the time of sale, plus subsequent taxes paid and reasonable expenses up to $500. Interest accrues at a rate of 1% per month from the date of payment. |
| Jurisdiction Type | County |
| Jurisdiction Count | 55 |
| Typical Sale Month | Varies; scheduled annually by the State Auditor throughout the year. |
| Assessor Portal | — |
| GIS Portal | https://www.wvsao.gov/Land/PropertyViewer |
| Tax Portal | https://www.wvsao.gov |
Sale mechanics
Auctions are held as in-person public events at the county courthouse. Bidders must register in advance via the State Auditor’s portal. The minimum bid is the amount of delinquent taxes, interest, and charges. Payment must be made by check, U.S. currency, or money order to the Auditor by the close of business on the day of the sale.
Post-sale obligations
The purchaser does not take possession until a tax deed is issued. The purchaser must prepare a list of persons to be served with notice to redeem and request the State Auditor to serve them. There is no statutory maintenance obligation during the redemption period.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a West Virginia tax deed purchase.
Estimated cost$4,000
Timeline9 mo.
Notable counties
Key West Virginia counties for tax deed investors.
Kanawha County
High volume of properties due to its status as the state's most populous county.
Berkeley County
Significant growth and high volume of tax-delinquent parcels.
Recent statutory changes
- Senate Bill 552 (Effective June 10, 2022) transferred the responsibility for conducting all tax sales from county sheriffs to the State Auditor and established new notice requirements.
How to bid at a West Virginia tax deed auction
Step-by-step process for participating in West Virginia tax deed sales.
- 1
Research the auction catalog
Review the list of properties certified for sale on the State Auditor’s website.
- 2
Pre-register with the Auditor
Complete the required registration through the official State Auditor’s portal before the auction.
- 3
Attend the auction
Appear in person at the designated county courthouse on the scheduled date and time.
- 4
Submit competitive bids
Participate in the live bidding process for the desired tax liens.
- 5
Pay the winning bid
Remit the full payment via check, U.S. currency, or money order to the Auditor by the close of business on the day of the sale.
- 6
Initiate notice procedures
Prepare the list of interested parties and request the Auditor to serve the notice to redeem within the statutory timeframe.
Applicable statutes
Primary statute sections governing tax deed sales in West Virginia.
Auditor to hold annual auction
Redemption from purchase
Deed to purchaser
Right to set aside deed when one entitled to notice not notified
Notable case law
Landmark court decisions affecting West Virginia tax deed investors.
Tyler v. Hennepin County
2023A U.S. Supreme Court decision holding that a government may not take more property than is owed in taxes, which has significant implications for excess proceeds in tax sales nationwide.
Frequently asked questions
Common questions from West Virginia tax deed investors.
- The redemption period lasts from the date of the tax sale until the State Auditor issues a tax deed. A deed cannot be issued until the purchaser has complied with all notice requirements and at least 30 days have passed since the service of the notice to redeem.
- While a tax deed is conclusive evidence of the acquisition of title, purchasers often initiate a quiet title action to clear clouds on the title and make the property insurable.
- The primary risk is that the deed may be set aside if the purchaser fails to provide proper notice to all parties entitled to redeem.
- If a person entitled to notice was not properly served, they may institute a civil action to set aside the deed within two years of its delivery.
- Auctions are held in person at the county courthouse, conducted by the State Auditor, and follow a premium bid method where the highest bidder wins.
- There is no statutory right to enter or inspect private property before the sale; bidders should rely on public records and exterior observation.
How does West Virginia's redemption period work?
Do I need a quiet title action?
What title risks should a buyer know about?
What happens if the former owner challenges a sale?
How are auctions conducted?
Can I inspect properties before bidding?
Title Risk Flags
Notice defects due to failure to exercise reasonably diligent efforts to notify interested parties, and potential code enforcement or environmental liabilities on dilapidated structures.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.