Behind on Property Taxes in West Virginia?

Back Taxes in West Virginia: Your Options

This page explains what happens in West Virginia when property taxes on land go unpaid. It covers the due dates, interest, the sheriff's delinquent list, certification to the State Auditor, the Auditor's tax sale, how to redeem, and the choices you have. It is written for owners of vacant land, including people who inherited a lot with back taxes.

Back taxes do not stop you from selling. Until a tax deed is issued, you can still redeem the land or sell it and have the taxes paid at closing from the sale. West Virginia rewrote its tax sale law in 2022 (Senate Bill 552), so older guides may be out of date. This page is general information, not legal or tax advice. For your own parcel, ask the county sheriff's tax office, the State Auditor's Office or a West Virginia attorney.

When West Virginia property taxes become delinquent

The county sheriff collects property tax in two halves. The first half is payable on September 1 and becomes delinquent on October 1. The second half is payable on March 1 and becomes delinquent on April 1 (W. Va. Code 11A-1-3).

If you pay each half on or before the date it is payable, you get a 2.5 percent discount (W. Va. Code 11A-1-3).

Penalties and interest on late taxes

Delinquent taxes add interest of 9 percent per year from the day they become delinquent until paid (W. Va. Code 11A-1-3).

When the land is put on the sheriff's delinquent list, publication and mailing charges are added (W. Va. Code 11A-3-2). After the land is certified to the State Auditor, redemption interest is 12 percent per year (W. Va. Code 11A-3-38). Costs keep adding up as the case moves forward.

What the county does next

On or before September 10 each year, the sheriff prepares a list of land with taxes still delinquent on September 1. The sheriff publishes the list in a local newspaper and sends notice by certified mail to the owner and to lien holders who asked for notice (W. Va. Code 11A-3-2).

Land not redeemed by October 31 is certified by the sheriff to the State Auditor (W. Va. Code 11A-3-8). Between March 1 and August 1 of a later year, the Auditor certifies a list of land subject to sale, and the Auditor sells each tract at public auction at the county courthouse within 90 days (W. Va. Code 11A-3-44 and 11A-3-45).

The buyer does not get the land at once. Within 120 days after the Auditor approves the sale, the buyer must ask the Auditor to prepare and serve a notice to redeem on the owner and others with an interest. The notice gives a date after which a deed will be issued unless the land is redeemed (W. Va. Code 11A-3-52 and 11A-3-54). Land that does not sell may be offered to adjoining owners, local agencies and others. Sale dates vary by county, so check with the Auditor's Office.

Redemption: getting your land back

Before October 31 of the year the sheriff lists the land, you redeem by paying the sheriff's office the taxes, interest and charges (W. Va. Code 11A-3-4). After the land is certified to the Auditor, you can redeem through the Auditor until the land is certified for sale, by paying the taxes owed with 12 percent yearly interest (W. Va. Code 11A-3-38).

After the auction, you can still redeem at any time before the tax deed is issued. You pay the Auditor the taxes, interest and charges due on the sale date, any later taxes the buyer paid, the buyer's notice and title examination costs, each with 1 percent monthly interest, and the Auditor's fees (W. Va. Code 11A-3-56). If the land is your primary residence, you can ask the Auditor to let you redeem in up to three payments before the deed is issued (W. Va. Code 11A-3-54). That option does not cover vacant land that is not your home.

Your options if you are behind

You have more choices while the redemption right is still open. The earlier you act, the less interest and cost you pay.

• Pay the full amount due. Ask the tax office for a payoff figure for the day you plan to pay.
• Ask the sheriff's tax office or the Auditor's Office whether any payment arrangement exists for your parcel. The three-payment redemption plan in state law applies only to a primary residence (W. Va. Code 11A-3-54).
• Redeem before the deadline. Get the exact last day in writing from the office that holds the record.
• Sell the land. A sale pays the back taxes at closing. You can get a cash offer for your West Virginia land within 24 hours, with no fees or commissions, and we pay the closing costs.

Selling land with back taxes in West Virginia

You can sell land that has unpaid taxes. The taxes, interest and costs owed on the parcel are paid at closing from the sale money, and you receive the rest. This works until the redemption right ends. In West Virginia that means any time before the tax deed is issued.

EasyLotBuyer buys vacant land with back taxes, liens, title issues and no road access, and buys from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale.

Where to check your tax status

For current or recent taxes, contact the sheriff's tax office in the county where the land is. The West Virginia Tax Division lists the statewide due dates.

If the land has been certified to the state, the State Auditor's County Collections page lets you search certified parcels by county, parcel number or name, and has redemption forms and answers to common questions.