State Summary

• Tax Collection Method: Deeds
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Virginia. Please read this information carefully. There are tax collection laws that pertain to all counties and cities in Virginia, but be aware that there are subtle differences between the counties and cities as well. When the word "typical" is used in the FAQs below, it indicates that most counties and/or cities use this procedure/follow this convention, but not all counties and/or cities.

Is Virginia a tax lien or a tax deed state?
Virginia is a tax deed state.

What is the name of the county office that typically collects property taxes in Virginia?
Typically, the Treasurer is the collector of taxes. Some Virginia counties have a Department of Finance that collects property taxes.

When are property taxes due in the state of Virginia?
Property taxes are due in two equal installments on June 5 and December 5.

When do property taxes become delinquent in the state of Virginia?
Property tax payments are considered delinquent if not paid by the due dates of June 5 and December 5. A 5% flat rate penalty is added to the delinquent tax bill amount after these dates.

What is the name of the official or office whom typically conducts tax deed sales in Virginia?
Private attorneys usually conduct the judicial tax deed sales.

When does the typical Virginia county hold their tax deed sale?
There are no set dates for tax deed sales in Virginia. Sales are held as needed. Typically, property taxes must be delinquent for two or more years before the judicial foreclosure process starts, and the judicial process can take up to 18 months.

What are the registration requirements for the typical Virginia tax deed sale?
This varies by county or city.

What is the bidding type used at a typical Virginia tax deed sale?
The typical county holds public outcry premium bidding auctions, but some counties and cities use different methods.

What are the general terms of payment for the typical tax deed purchased at an Virginia tax deed sale?
Typically, a deposit (in cash or certified funds) of up to 25% of the sale price is due immediately after the sale. The remaining balance is typically due within 14 to 45 days.

Are tax deeds offered "over-the-counter" in Virginia?
Some counties and cities offer tax deeds over-the-counter.

What is the name of the local official whom typically determines the values of properties on a annual basis?
Assessors, or the Assessment Office.

For more information on delinquent real estate taxes and tax deeds in the state of Virginia, refer to the following sections in Title 58, Chapter 32 of the Code of Virginia.

Virginia City and County Reference