How to buy tax-sale property in West Virginia (2026)

1. 1.A delinquent tract or lot certified by the Auditor is sold at public auction at the courthouse of the county to the highest eligible bidder during normal operating hours on a business day within 90 days after certification (11A-3-45(a))
2. 2.Before bidding, register in advance with the Auditor's office or, on the day of the sale, complete and execute a notarized affidavit affirming that you meet the article's requirements; registration follows rules promulgated by the State Auditor's office (11A-3-45(c))
3. 3.Clear the registration screen: the Auditor may deregister or refuse to register a bidder who failed to pay at a prior auction, is delinquent on real property tax as the most recent owner of record in any county, has code-enforcement noncompliance, is in code-enforcement litigation, or failed a raze-or-repair order within five years (11A-3-45(c)(1)-(5))
4. 4.If you bid as a domestic or foreign entity defined in chapters 31B, 31D, or 31E, show proof at registration that you properly registered with the Secretary of State's office and are authorized to conduct business in the state (11A-3-45(d))
5. 5.Confirm you are not barred: citizens of or entities controlled by citizens or governments of a Country of Particular Concern may not participate in the auction (11A-3-45a(a))
6. 6.Bid at the public auction, where the tract or lot is sold to the highest eligible bidder; if the sale is not completed the first day it continues from day to day (11A-3-45(a))
7. 7.Pay for your purchase by check, U.S. currency, or money order payable to the Auditor, delivered before the close of business on the day of sale (11A-3-45(a))
8. 8.Within 120 days after the Auditor approves the sale, prepare the list of persons to be served with notice to redeem, provide the property's mailing address if it was Class II property, and deposit or offer to deposit with the Auditor a sum sufficient to cover the costs of preparing and serving the notice, or you lose all the benefits of your purchase (11A-3-52(a), (b))
9. 9.The former owner and other interested parties may redeem at any time before a tax deed is issued by paying the Auditor the taxes, interest, and charges due on the date of sale plus one percent per month, additional taxes paid, allowable list/title-examination expenses up to $500, additional statutory costs, and the Auditor's fee (11A-3-56(a))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: YesEither

in advance of the public auction with the Auditor's office, or by a notarized affidavit executed on the day of the sale (11A-3-45(c))

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: YesUnknown

within 120 days following the Auditor's approval of the sale, as a sum sufficient to cover the costs of preparing and serving the notice to redeem (11A-3-52(a))

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

A notarized affidavit affirming that the bidder meets the article's requirements, if the bidder did not register in advance with the Auditor's office (11A-3-45(c))

Proof of registration with the Secretary of State's office and authorization to conduct business in West Virginia, for domestic or foreign entities defined in chapters 31B, 31D, and 31E (11A-3-45(d))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Yes

The Auditor may deregister or refuse to register a bidder who failed to make a payment owed at a prior auction, has a history of noncompliance with county or municipal code enforcement violations, is subject to code-enforcement legal proceedings, or within the preceding five years failed to comply with a valid raze or repair order (11A-3-45(c))

Citizens of, or entities organized in or controlled by citizens or governments of, any country designated a Country of Particular Concern are ineligible to participate in the Auditor's public auction (11A-3-45a(a))

A 501(c)(3) nonprofit housing corporation that notifies the Auditor of an intent to bid and bids not more than five percent below the highest bid is sold the property over the highest bidder (11A-3-45(b))

Citizens of, or entities organized in or controlled by citizens or governments of, a country of particular concern are barred from purchasing unsold lands offered without auction (11A-3-48a(a))

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

CashCheckCredit card

before the close of business on the day of sale (11A-3-45(a))

Sources

• W. Va. Code 11A-3-45(a)
• W. Va. Code 11A-3-45(c)
• W. Va. Code 11A-3-45(c)(2)
• W. Va. Code 11A-3-45(d)
• W. Va. Code 11A-3-45(b)
• W. Va. Code 11A-3-45a(a)
• W. Va. Code 11A-3-48a(a)
• W. Va. Code 11A-3-52(a)
• W. Va. Code 11A-3-52(a)(3)
• W. Va. Code 11A-3-52(b)
• W. Va. Code 11A-3-56(a)
• W. Va. Code 11A-3-36a(a)

West Virginia's delinquent-land sale is a state-run, in-person auction: the State Auditor sells certified tracts or lots at the county courthouse to the highest eligible bidder and payment is by check, U.S. currency, or money order delivered by the close of business on the day of sale (11A-3-45(a)). A bidder must register in advance with the Auditor's office or execute a notarized eligibility affidavit on the day of the sale (11A-3-45(c)); the Auditor may refuse or revoke registration for prior non-payment, delinquent property taxes, code-enforcement noncompliance, or an unpaid raze/repair order (11A-3-45(c)(1)-(5)); domestic or foreign entities must show Secretary of State registration and authority to do business (11A-3-45(d)); and citizens or entities tied to a Country of Particular Concern are barred (11A-3-45a, 11A-3-48a). After the Auditor approves the sale, the purchaser must, within 120 days, start the notice-to-redeem process and deposit the notice costs or lose the purchase (11A-3-52), and redemption is allowed until a deed issues (11A-3-56(a)). The statute sets no registration fee and no dollar deposit to bid (the deposit it does require is the post-sale notice-cost sum), does not prescribe a bidder ID or W-9, and does not address residency; those remain unknown or absent. The 2022 reorganization repealed the old sheriff's sale provisions (11A-3-5, 11A-3-5a, 11A-3-6, 11A-3-14), so the Auditor's auction is the operative statutory sale. Credit cards are accepted for the Auditor's land-department redemption and publication fees under 11A-3-36a, but the auction purchase itself is limited to check, U.S. currency, or money order; 'money order' has no matching payment category and is described here instead.