State Summary

• Tax Collection Method: Liens
• Primary Bidding Type: Premium
• Redemption Period: 17 months
• Redemption Interest Rate/Flat Penalty: 12% simple interest per annum

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

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

What is the name of the county official whom typically collects property taxes in West Virginia?
The County Sheriff. In the property tax collection role, the sheriff is sometimes referred to as the Ex-Officio County Treasurer.

When are property taxes due in the state of West Virginia?
Property tax bills may be paid in two equal installments. The first installment is due September 1 and the second installment is due the following March 1.

When do property taxes become delinquent in the state of West Virginia?
The first property tax installment becomes delinquent on October 1 and the second installment becomes delinquent on April 1. Interest accrues on delinquent tax bills at 9% per annum.

What is the name of the county official whom typically conducts tax sales in West Virginia?
Generally, the sheriff or deputy commissioner conducts tax sales.

When does the typical West Virginia county hold their annual tax sale?
The annual tax sale for West Virginia counties occurs between October 14 and November 23.

What are the registration requirements for the typical West Virginia tax sale?
Typically, there are no extensive registration requirements.

What is the bidding type used at a typical West Virginia tax sale?
Premium bidding by public outcry auction

What forms of payment are generally accepted at a typical West Virginia tax sale?
Typically, check or money order.

What are the general terms of payment for the typical tax certificate purchased at a West Virginia tax sale?
Full payment of the total due for taxes and costs is required the day of the sale.

Are tax certificates offered "over-the-counter" in West Virginia?
Almost no West Virginia counties offer tax certificates over-the-counter.

What is the name of the county official whom typically determines the values of properties on a annual basis?
County Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of West Virginia, refer to the Chapter 11A in the West Virginia Code.

West Virginia County Reference