Tax Foreclosure in West Virginia: What Homeowners Need to Know
A guide from AuctionBlock.org — a mission-driven company dedicated to foreclosure prevention education
West Virginia uses a tax lien system. The state sells tax liens on delinquent properties, and the lien purchaser can eventually obtain a deed through a court proceeding.
How It Works
Property taxes in West Virginia are collected by the county sheriff. Under W. Va. Code § 11A-3-1 et seq., when taxes become delinquent, the property is sold at a tax lien sale held by the sheriff. The buyer pays the delinquent taxes and receives a certificate of sale.
If the owner does not redeem, the certificate holder can apply for a tax deed. Before the deed is issued, the certificate holder must request the deputy commissioner of delinquent and nonentered lands to proceed with the deed preparation process under W. Va. Code § 11A-3-19 et seq.
Redemption Period
Under W. Va. Code § 11A-3-18 et seq., the property owner has a right of redemption. The redemption period is 18 months from the date of the tax lien sale. The owner redeems by paying the full amount owed plus interest (12% per year) and costs.
After 18 months, the certificate holder can begin the tax deed process, which involves additional notice requirements and a potential court proceeding.
Key Programs and Exemptions
Homestead Exemption: Under W. Va. Code § 11-6C-1 et seq. and W. Va. Const. Art. X, § 1b, homeowners 65+ or permanently and totally disabled are entitled to a homestead exemption that exempts the first $20,000 of assessed value from property taxes. Apply through your county assessor.
Disabled Veterans Exemption: Under the West Virginia Constitution, Art. X, § 1c, certain disabled veterans may qualify for additional property tax relief. Contact your county assessor.
Payment Plans: Contact your county sheriff's tax office to ask about payment arrangement options for delinquent taxes before the tax sale.
Where to Get Help
- Legal Aid of West Virginia: Provides free legal help. Call 1-866-255-4370 or visit lawv.net.
- HUD-Approved Housing Counselors: Call 1-800-569-4287 or visit hud.gov/counseling.
Take Action
Contact your county sheriff's tax office before the annual tax lien sale. The 18-month redemption period gives some time, but interest at 12% adds up.
Visit auctionblock.org/get-help for free resources and referrals.
Disclaimer: This guide is for educational purposes only and does not constitute legal advice. Laws and programs change. Verify current rules with your county sheriff or a licensed attorney. AuctionBlock.org is a mission-driven company.