How to Recover Surplus Funds from Tax Foreclosure Sales in West Virginia
If a tax lien was sold on your West Virginia property for more than what you owed, the county may be holding surplus money that belongs to you. But there is a hard deadline, and you cannot afford to wait.
How It Works in West Virginia
West Virginia sells tax liens, not properties, at auction. Under Section 11A-3-10, when someone buys a tax lien for more than the taxes, interest, and charges you owed, the extra money goes into a special "sale of tax lien surplus fund" at the county level.
Who Gets the Surplus?
It depends on whether you redeemed your property:
- If you did NOT redeem (meaning the lien buyer eventually got your property): You, the former owner, are entitled to the surplus.
- If you DID redeem (you paid the back taxes and kept your property): The surplus goes to the person who purchased the lien.
The Two-Year Deadline
This is the most important thing to know: under Section 11A-3-10, if the person entitled to surplus "cannot be found" within two years of the sale or redemption date, the claim is permanently barred. The money is distributed as property taxes and cannot be recovered.
How to Claim Your Money
- Contact the County Treasurer or Tax Collector in the county where the property was located.
- Ask about the surplus fund related to your property's tax lien sale.
- File a written claim with proof of ID and proof of ownership.
- Make sure the county has your current address -- the clock runs on whether you "can be found."
Tyler v. Hennepin County: A Landmark for Property Owners
In 2023, the U.S. Supreme Court ruled unanimously in Tyler v. Hennepin County that governments cannot keep surplus proceeds from tax sales beyond what is owed, finding this violates the Takings Clause of the Fifth Amendment. This landmark decision has strengthened property owners' rights to surplus funds nationwide and prompted many states to reform their tax foreclosure laws. As of 2026, laws in this area are evolving rapidly, so always verify current statutes in your state.
Do Not Wait
With a two-year hard deadline and a one-year abandonment presumption, timing is everything in West Virginia. File your claim as soon as possible.
Mortgage Foreclosure Surplus
If your property was also subject to a mortgage foreclosure, additional surplus may be held by the Sheriff or Clerk. Contact them separately.
Get Free, Urgent Help
AuctionBlock.org is a mission-driven company that helps former property owners recover surplus funds at no cost. We understand the urgency of West Virginia's two-year deadline and will move quickly on your behalf.
Contact AuctionBlock.org today for a free, time-sensitive review of your surplus fund claim. Do not let your money become permanently lost.
AuctionBlock.org is a mission-driven company providing surplus fund recovery assistance. This guide is for educational purposes only and does not constitute legal advice. Laws change frequently — always verify current statutes with a licensed attorney in your state. Last updated: April 2026.