Arlington County, Virginia — Tax Sale & Surplus Procedure
Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → virginia. This page covers how Arlington County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.
C0. Identity
- County seat: Arlington (the government center is in the Court House neighborhood)
- Population: 238,643 (2020 census); FIPS 51013
- Recording unit type: County. Arlington is a county (not an independent city) — one of Virginia’s 95 counties. It borders but does not include the City of Falls Church. Note: the Arlington Circuit Court (17th Judicial Circuit) also serves the City of Falls Church under a shared-court arrangement, but each jurisdiction maintains its own recording and treasurer functions.
- Parent legal framework: virginia
C1. Local Tax Sale
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Conducts own sale? No. Arlington County does not administer its own real-estate tax sale. The county’s Treasurer works with Taxing Authority Consulting Services, PC (TACS), which serves as the court-appointed special commissioner and administers the judicial-sale process under Va. Code §§ 58.1-3965–58.1-3969. — source: Arlington County Tax Sales page (retrieved via raw HTML 2026-06-02: “Taxing Authority Consulting Services (TACS) facilitates the County’s real estate tax sales.“)
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Platform: Online-only timed auction via For Sale At Auction, Inc. at www.forsaleatauction.biz/auctions. Registration and bidding on the platform are free; phone access available at (540) 841-2085 for those without internet access. — source: TACS Arlington County 2022 sale notice (retrieved 2026-06-02; most recent sale verified November 2022)
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Sale calendar: Arlington County judicial tax sales are not on a fixed annual calendar; sales occur as delinquent-tax cases ripen, requiring circuit-court approval before each auction. The county’s official Tax Sales page states: “there are no fixed dates for such auctions” and “the real property sale process usually requires court approval before an auction can be held.” The most recent confirmed online sale ran November 1–15, 2022 (one parcel in Alcova Heights). As of 2026-06-02, the Tax Sales page reports “There are no real estate property sales scheduled at this time.” TACS notifies registered bidders by email; sign up at taxva.com under “Interested Bidders Sign-up.” — source: Arlington County Tax Sales page (retrieved 2026-06-02)
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What is sold: A tax deed (special-commissioner’s deed conveying fee title on court confirmation) — Arlington does not sell tax liens or certificates, per the county’s own Tax Sales page: “The Arlington County Treasurer does not sell tax liens or certificates.” — source: Arlington County Tax Sales page (retrieved 2026-06-02)
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Rate within statutory range: Arlington County collects its own real-estate taxes as a locality. The real-estate tax rate is set annually by the County Board; the Commissioner of Revenue’s Office assesses properties other than real estate. (Current real-estate tax rate — needs_verification; not confirmed from retrieved primary sources this pass.)
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Registration deposit / bidder requirements:
- Bidders must not owe delinquent taxes to Arlington County
- Bidders may not be a defendant in any delinquent tax suit
- 10% buyer’s premium (minimum $150) added to winning bid
- Deed recordation costs added
- Full payment due within 5 business days of auction close
- Accepted forms: personal check, cashier’s check, money order, wire transfer (wire preferred)
- Property sold “as-is, where is, with all faults and without any warranty” — source: TACS Arlington County sale notice (retrieved 2026-06-02)
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Deed issued: Special Warranty Deed free of the foreclosed tax liens, on circuit-court confirmation of sale. — source: TACS/For Sale At Auction general terms (retrieved 2026-06-02)
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Delinquent list location: Arlington County does not maintain a publicly posted online list of properties slated for tax sale. The Treasurer’s Compliance Division handles delinquent accounts; TACS publishes notice in local newspapers and by email to registered bidders approximately 3 weeks before each sale. (Official delinquent-list URL — needs_verification.) Contact: TACS at cat@taxva.com or (804) 545-2377.
C2. Local Redemption → framework: right-of-redemption
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Where/how to redeem locally: An owner must pay all accumulated taxes, penalties, reasonable attorney’s fees, interest, and costs before the date of sale to redeem (Va. Code § 58.1-3965). Payment is made to the Arlington County Treasurer’s Office or arranged through TACS (the special commissioner). The Treasurer’s Compliance Division handles delinquent-tax account matters. — source: Arlington County Treasurer’s Office page (retrieved 2026-06-02)
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Local fees: Redemption payoff = taxes + penalties + interest + reasonable attorney’s fees + costs (incl. pro-rata publication cost), per Va. Code § 58.1-3965. Specific penalty/interest rates are set by Arlington County ordinance under Va. Code §§ 58.1-3915/58.1-3916. (Exact penalty percentage and annual interest rate — needs_verification; Arlington’s rate not confirmed from retrieved sources this pass.)
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Redemption contact:
- Treasurer’s Compliance Division: (703) 228-4000 Option 4 · TreasurerCompliance@arlingtonva.us
- TACS (special commissioner): cat@taxva.com · (804) 545-2377
- TACS mailing address: P.O. Box 31800, Henrico, VA 23294-1800 — source: Arlington County Treasurer’s Office page (retrieved 2026-06-02); TACS Arlington sale notice (retrieved 2026-06-02)
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Installment agreements: The Treasurer may suspend the judicial-sale action by entering a ≤72-month installment agreement (Va. Code § 58.1-3965); contact the Compliance Division.
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Deviations from state default: None identified. Arlington follows the standard Virginia judicial-sale / pre-sale-redemption model under Va. Code §§ 58.1-3965 to 58.1-3969, with no post-sale redemption period.
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
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Claim filing venue: The Arlington Circuit Court Clerk’s Office (Civil Division, Suite 6700). Surplus from tax sales is deposited with the circuit court clerk in the court registry under Va. Code § 58.1-3967. Claims are filed as petitions to the Arlington Circuit Court (17th Judicial Circuit).
- Address: 1425 N. Courthouse Rd., Suite 6700, Arlington, VA 22201
- Phone (Civil Division): (703) 228-7010
- Email: circuitcourt@arlingtonva.us
- URL: Arlington Circuit Court — source: Arlington County Courts & Judicial Services page (retrieved 2026-06-02)
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Claim form: A petition to the circuit court for release of registry funds. Virginia provides no single statewide form; petitioners (former owner, heirs, or junior lienors) file a petition in the civil division of the Arlington Circuit Court. (Specific local form number or court-provided template — needs_verification.)
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Local deadline notes: Claims must be filed within 2 years of the date of court confirmation of the sale (Va. Code § 58.1-3967). After 2 years, the statute directs unclaimed surplus to the locality — but see mckeithen-v-city-of-richmond-2023 (Va. 2023), which held that escheat-to-locality provision unconstitutional as applied when the locality’s tax lien is already satisfied. — source: Va. Code § 58.1-3967 text retrieved 2026-06-02
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Unclaimed list published? No formal published list of unclaimed surplus in the court registry identified. The court holds funds per § 58.1-3967. (Whether Arlington Circuit Court publishes a surplus-funds list — needs_verification.)
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Contact (surplus claims):
- Circuit Court Civil Division: (703) 228-7010 · circuitcourt@arlingtonva.us
- Probate/Chancery Division (Suite 6300): (703) 228-4376 (Specifically which division handles § 58.1-3967 surplus petitions — needs_verification; call Civil Division first.)
▸ For Investors / Operators — Arlington County sells tax deeds only — it does not sell tax liens or certificates. Sales are judicial, court-confirmed, and infrequent (no fixed annual calendar; the most recent confirmed sale was November 2022, one parcel). TACS (taxva.com) serves as the court-appointed special commissioner; auctions run online via forsaleatauction.biz with a 10% buyer’s premium (minimum $150) and full payment due within 5 business days by check, cashier’s check, money order, or wire. Bidders must not owe delinquent taxes to Arlington County or be defendants in a delinquent tax suit. The deed is a Special Warranty Deed free of the foreclosed tax liens, issued on circuit-court confirmation. There is no post-sale redemption right once the sale is confirmed. See virginia for the Va. Code §§ 58.1-3965–3969 framework and lien-survival analysis.
▸ For Former Owners — Surplus from an Arlington judicial tax sale is deposited with the Arlington Circuit Court Clerk’s Office (1425 N. Courthouse Rd., Suite 6700; Civil Division (703) 228-7010; circuitcourt@arlingtonva.us) under Va. Code § 58.1-3967. Claims are filed as petitions to the Arlington Circuit Court, 17th Judicial Circuit. The filing deadline is 2 years from court confirmation of the sale; after 2 years the statute directs surplus to the locality, though mckeithen-v-city-of-richmond-2023 called a similar provision unconstitutional as applied when the locality’s lien is already satisfied. No formal published surplus list has been identified — contact the Civil Division directly.
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| Treasurer | Carla de la Pava | 2100 Clarendon Blvd, Ste 215, Arlington VA 22201 | (703) 228-4000 · treasurer@arlingtonva.us | arlingtonva.us/Treasurers-Office |
| Commissioner of Revenue | Kim E. Klingler | 2100 Clarendon Blvd, Ste 200, Arlington VA 22201 | (703) 228-3033 · revenue@arlingtonva.us | arlingtonva.us/COR |
| Clerk of Circuit Court | Hon. Paul F. Ferguson | 1425 N. Courthouse Rd., Arlington VA 22201 | (703) 228-7010 (Civil) · (703) 228-4369 (Land Records) · circuitcourt@arlingtonva.us | arlingtonva.us/Circuit-Court |
| Sheriff | Jose Quiroz | Arlington County | N/A (Sheriff does not conduct tax sales in VA) | arlingtonva.us/Sheriffs-Office |
Sources: all contact details retrieved from arlingtonva.us pages on 2026-06-02 via raw HTML.
Office hours (Treasurer): Monday–Friday 8:00 AM–5:00 PM (Bozman Government Center) Office hours (Commissioner of Revenue): Monday–Friday 8:00 AM–5:00 PM Office hours (Circuit Court Clerk): Monday–Friday 8:00 AM–4:00 PM Land Records Division hours: Recording: 8 AM–3:30 PM Mon–Fri; Record Room: 8 AM–4 PM Mon–Fri
C5. Local Procedure Notes
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Arlington is a county, not an independent city. Unlike Virginia’s 38 independent cities (which are separate recording units from adjacent counties), Arlington County is one of Virginia’s 95 counties and operates with its own Treasurer, Commissioner of Revenue, and Circuit Court. All real-estate tax-sale filings, land records, and surplus registry are within Arlington County jurisdiction.
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No lien-certificate sales. Arlington explicitly states it does not sell tax liens or certificates — sales are judicial deed sales only.
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TACS as special commissioner. Taxing Authority Consulting Services, PC (TACS) is the special commissioner for Arlington tax sales. Property questions go to TACS (cat@taxva.com; (804) 545-2377); auction/bidding questions go to For Sale At Auction, Inc. (inquiry@forsaleatauction.biz; (540) 841-2085).
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Infrequent sales. Arlington County initiates tax-sale proceedings only as cases ripen; the county had only one confirmed online real-estate sale auction (November 2022, one parcel). This is typical for a dense, high-value urban jurisdiction where delinquency is rare and parcels are quickly redeemed.
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Circuit Court covers Falls Church. The 17th Judicial Circuit serves both Arlington County and the City of Falls Church. Falls Church land records prior to 1988 are held at Fairfax County Circuit Court, not Arlington.
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Commissioner of Revenue vs. Real Estate Assessments. In Arlington, real estate assessments are handled by the Department of Real Estate Assessments (separate from the Commissioner of Revenue’s Office); the Commissioner assesses non-real-estate taxes. Real-estate assessment questions: (703) 228-3920 · assessments@arlingtonva.us.
C6. Records Access
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Parcel/assessment search: propertysearch.arlingtonva.us — Arlington County Property Assessment & Tax Information portal (retrieved 2026-06-02; redirects from arlingtonva.us/Residents/Taxes/Property-Assessments)
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Recorder/deed search (land records): arlington.va.publicsearch.us — Arlington Circuit Court Land Records online search portal. Free registered account required; document downloads are $0.50/page +$2 order fee. Physical records: Land Records Division, Suite 6200, 1425 N. Courthouse Rd., Arlington VA 22201, (703) 228-4369. — source: Arlington County Courts page (retrieved 2026-06-02)
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GIS map: gis.arlingtonva.us (redirects to Arlington GIS Map Gallery at map-gallery-arlgis.hub.arcgis.com). The GIS hub hosts interactive ArcGIS-based mapping tools including parcels and property data. (Direct link to a standalone parcel viewer — needs_verification.)
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Tax payment portal (CAPP): capp.arlingtonva.us — Arlington County Customer Assessment and Payment Portal (CAPP). Pay real-estate taxes, personal property taxes, and other fees online. CAPP customer service: (703) 228-4000 Option 8 · capp@arlingtonva.us. — source: Arlington County Treasurer’s Office page (retrieved 2026-06-02)
C7. Meta
- parent_state: virginia
- last_verified: 2026-06-02
- confidence: 0.88
- completeness_score: 0.87
- gap_score: 11
sources:
- {type: official_county, url: “https://www.arlingtonva.us/Government/Programs/Taxes/Upcoming-Tax-Sales”, retrieved: 2026-06-02}
Arlington County Tax Sales page — confirms TACS, no liens sold, no fixed dates, forsaleatauction.biz platform
- {type: official_county, url: “https://www.arlingtonva.us/Government/Departments/Treasurers-Office”, retrieved: 2026-06-02}
Treasurer’s Office — Carla de la Pava, 2100 Clarendon Blvd Ste 215, (703) 228-4000, hours, CAPP, Compliance Division
- {type: official_county, url: “https://www.arlingtonva.us/Government/Departments/COR”, retrieved: 2026-06-02}
Commissioner of Revenue — Kim Klingler, 2100 Clarendon Blvd Ste 200, (703) 228-3033, revenue@arlingtonva.us
- {type: official_county, url: “https://www.arlingtonva.us/Government/Departments/Courts”, retrieved: 2026-06-02}
Courts & Judicial Services — land records URL (arlington.va.publicsearch.us), land records phone (703-228-4369)
- {type: official_county, url: “https://www.arlingtonva.us/Government/Departments/Courts/Circuit-Court”, retrieved: 2026-06-02}
Circuit Court — Paul Ferguson (Clerk), 1425 N. Courthouse Rd., civil (703-228-7010), land records (703-228-4369), hours
- {type: official_county, url: “https://www.arlingtonva.us/Government/Departments/Courts/Circuit-Court/Land-Records”, retrieved: 2026-06-02}
Land Records Division — Suite 6200, 1425 N. Courthouse Rd., recording hours 8am-3:30pm, record room 8am-4pm
- {type: official_state_court, url: “https://www.vacourts.gov/courts/circuit/arlington/home”, retrieved: 2026-06-02}
VA Courts — Arlington Circuit Court: Hon. Paul F. Ferguson, 1425 N Courthouse Rd Arlington VA 22201, (703) 228-7010, 8am-4pm
- {type: official_county, url: “https://www.arlingtonva.us/Residents/Taxes/Real-Estate-Taxes”, retrieved: 2026-06-02}
Real Estate Taxes page — confirms CAPP portal (capp.arlingtonva.us), assessments contact (703-228-3920), property sales process
- {type: administrator, url: “https://taxva.com/localities/arlington”, retrieved: 2026-06-02}
TACS Arlington sale notice — Nov 2022 online auction, forsaleatauction.biz, 10% buyer’s premium, 5-day payment, eligibility
- {type: administrator, url: “https://taxva.com/real-estate-tax-sales/”, retrieved: 2026-06-02}
TACS tax sales page — confirms Arlington NOT on current upcoming auction list (as of 2026-06-02)
- {type: administrator, url: “https://www.forsaleatauction.biz/auctions”, retrieved: 2026-06-02}
For Sale At Auction — current auctions (no Arlington listed); confirms special warranty deed, court confirmation, general terms
- {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3965/”, retrieved: 2026-06-02}
§ 58.1-3965 — delinquency trigger, ≥30-day notice, pre-sale redemption, 72-mo installment
- {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3967/”, retrieved: 2026-06-02}
§ 58.1-3967 — surplus to former owner/lienors, 2-year claim deadline, escheat-to-locality (constitutionally suspect post-McKeithen)
- {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3969/”, retrieved: 2026-06-02}
§ 58.1-3969 — special commissioner, appraisal requirement, attorney fees/costs, deed execution
needs_verification:
- Arlington’s specific real-estate tax rate (set annually by the County Board; not confirmed from retrieved sources)
- Arlington’s delinquency penalty/interest rates under Va. Code §§ 58.1-3915/58.1-3916 (locality-set; not confirmed)
- Official delinquent-list URL — whether Arlington publishes a pre-sale property list online
- Specific circuit-court division and form for filing § 58.1-3967 surplus petitions at Arlington (Civil vs. Chancery/Probate)
- Whether Arlington Circuit Court publishes a surplus-funds list from tax-sale registry
- Direct GIS parcel viewer URL (gis.arlingtonva.us redirects to ArcGIS hub; specific interactive parcel map link not confirmed)
- Post-2022 confirmed real-estate tax-sale dates (the Nov 2022 sale is the only one verified in retrieved sources; all more recent sales are needs_verification)
open_questions:
- How frequently does Arlington County initiate judicial-sale proceedings given its very high property values and low delinquency rates?
- Does Arlington use the § 58.1-3975 non-judicial minimal-value track for any low-assessed parcels?
cross_links: virginia, right-of-redemption, surplus-funds, third-party-recovery-rules, tyler-v-hennepin-county, mckeithen-v-city-of-richmond-2023 (stub — no case page yet; +2 gap), jones-v-flowers, mullane-v-central-hanover, mennonite-v-adams, independent-city-recording (stub — no edge-case page yet; +2 gap), bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property
changelog:
- 2026-06-02 — Initial population. Primary sources: Arlington County Tax Sales page, Treasurer’s Office page, Commissioner of Revenue page, Circuit Court/Land Records pages, VA Courts directory (all retrieved via raw HTTP 2026-06-02). TACS administrator source: taxva.com. Statutes: Va. Code §§ 58.1-3965, 58.1-3967, 58.1-3969.
▸ For Investors / Operators — Arlington County sells tax deeds only — it does not sell tax liens or certificates. Sales are judicial, court-confirmed, and infrequent (no fixed annual calendar; the most recent confirmed sale was November 2022, one parcel). TACS (taxva.com) serves as the court-appointed special commissioner; auctions run online via forsaleatauction.biz with a 10% buyer’s premium (minimum $150) and full payment due within 5 business days by check, cashier’s check, money order, or wire. Bidders must not owe delinquent taxes to Arlington County or be defendants in a delinquent tax suit. The deed is a Special Warranty Deed free of the foreclosed tax liens, issued on circuit-court confirmation. There is no post-sale redemption right once the sale is confirmed. See virginia for the Va. Code §§ 58.1-3965–3969 framework and lien-survival analysis.
▸ For Former Owners — Surplus from an Arlington judicial tax sale is deposited with the Arlington Circuit Court Clerk’s Office (1425 N. Courthouse Rd., Suite 6700; Civil Division (703) 228-7010; circuitcourt@arlingtonva.us) under Va. Code § 58.1-3967. Claims are filed as petitions to the Arlington Circuit Court, 17th Judicial Circuit. The filing deadline is 2 years from court confirmation of the sale; after 2 years the statute directs surplus to the locality, though mckeithen-v-city-of-richmond-2023 called a similar provision unconstitutional as applied when the locality’s lien is already satisfied. No formal published surplus list has been identified — contact the Civil Division directly.
Legal information, not legal advice. This page summarizes Arlington County, Virginia operational procedures from the cited official sources as of the last_verified date. Tax rates, office contacts, sale schedules, and local practices change. Verify against the current Arlington County Treasurer’s Office, the Commissioner of Revenue, and the Circuit Court Clerk before acting. Consult a licensed Virginia attorney for legal advice. Last verified: 2026-06-02.