Henrico 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 Henrico County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Henrico (unincorporated; the county government serves as its own seat — no incorporated county seat. The county borders but does not include the independent City of Richmond.)
• Population: ~330,818 (2020 census); FIPS 51087
• Recording unit type: County (Henrico County is a county recording unit; the City of Richmond is a separate independent city with its own treasurer and circuit court — see independent-city-recording)
• FIPS: 51087
• Parent legal framework: virginia

C1. Local Tax Sale

• Conducts own sale? No. Henrico County does not administer its own real-estate tax sale. The county contracts 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: TACS Henrico County sale page

• Platform: Online-only timed auction via For Sale At Auction, Inc. at bid.forsaleatauction.biz. Registration and bidding on the platform are free. No GovEase, RealAuction, or Bid4Assets involvement identified. — source: TACS Henrico County sale page

• Sale calendar: Henrico County judicial tax sales are not on a fixed annual calendar; sales occur as delinquent-tax cases ripen. The only confirmed sale in retrieved sources ran September 9–20, 2022 (online timed auction; 4 parcels offered). TACS notifies registered bidders by email; sign up at taxva.com/real-estate-tax-sales/. (Confirmed 2023–2026 sale dates — needs_verification; no current upcoming sale found at time of research.) — sources: TACS Henrico sale page; TACS general Virginia info

• Rate within statutory range: Real estate taxes due in two installments (June 5 and December 5). Late payment triggers a 10% penalty assessed on any tax payment received after the due date, plus 4% annual interest beginning the first of the month following the due date (locality-set under Va. Code §§ 58.1-3915 / 58.1-3916). — source: Henrico Finance — Tax Due Dates/Penalties/Interest

• Registration & deposit (2022 confirmed sale):

  • Highest bidder must pay a 25% deposit (minimum $1,000, capped at$20,000 per property) plus a 10% buyer’s premium, due within 7 days of auction close.
  • Acceptable payment: certified funds, cashier’s checks, money orders, or wire transfers. Cash and personal checks not accepted.
  • Registration with the auctioneer is required and free of charge; all parties must be approved before bidding. (Current deposit and buyer’s premium percentages — needs_verification; always check the current sale advertisement for confirmed terms.) — source: TACS Henrico County sale page

• Bidder requirements: Bidders may not owe delinquent taxes to Henrico County and may not be defendants in any pending delinquent tax matter filed by Henrico County. Registration via For Sale At Auction, Inc.’s platform is required and free. — source: TACS Henrico County sale page

• Delinquent list location: TACS publishes the initial advertisement of delinquent taxes and proposed judicial sale on taxva.com and in a local newspaper of general circulation as required by Va. Code § 58.1-3967. The Henrico Finance Department website does not publish a delinquent tax sale list directly. (Direct link to current Henrico delinquent list on taxva.com — needs_verification; check taxva.com/henrico-county/ for current listings.) — sources: TACS Henrico page; Henrico Finance/Cashiers (delinquent collection)

C2. Local Redemption → framework: right-of-redemption

• Where/how to redeem locally: The former owner must pay all accumulated taxes, penalties (10%), interest (4% annual), costs, and reasonable attorney’s fees (including the pro-rata cost of publication) to Henrico County through TACS before the date of sale. TACS mailing address: P.O. Box 31800, Henrico, VA 23294-1800. — sources: Va. Code § 58.1-3965; TACS Henrico page

• Local fees: The 10% late-payment penalty and 4% annual interest (Henrico locality-set) plus TACS attorney’s fees and costs are added to the redemption payoff per Va. Code § 58.1-3965. — source: Henrico Finance — Tax Due Dates/Penalties/Interest

• Redemption contact:

  • Treasury Division (Finance): Jennifer Casanova, Director; (804) 501-4729; 4301 E. Parham Road, Henrico, VA 23228; Monday–Friday, 8:00 a.m.–4:30 p.m. — source: Henrico Finance — Treasury Division
  • TACS (special commissioner): taxsales@taxva.com; (804) 548-4424; P.O. Box 31800, Henrico, VA 23294-1800 — source: TACS Henrico County sale page

• Deviations from state default: None identified. Virginia provides no post-sale redemption right (see virginia); redemption must occur before the auction date. A ≤72-month installment agreement may be available through the Henrico Treasury Division to suspend the sale action per Va. Code § 58.1-3965. (Local installment agreement form or specific Treasury procedure — needs_verification.)

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Claim filing venue: Per Va. Code § 58.1-3967, surplus from the Henrico County judicial tax sale is deposited with the clerk of the circuit court in which the suit was filed — the Henrico Circuit Court Clerk’s Office, 4309 E. Parham Road, Courthouse Bldg., Rm. 240, Henrico, VA 23228. The claimant must petition the circuit court for release of registry funds within the 2-year statutory window. — sources: Va. Code § 58.1-3967; Henrico Circuit Court Clerk

• Claim form: No Henrico County-specific surplus claim form was identified on the county’s official websites. The circuit court clerk handles land records and civil filings; contact the Clerk’s Office at (804) 501-4202 or con080@henrico.gov for current form guidance. (Specific surplus petition form name/number — needs_verification.) — source: Henrico Circuit Court Clerk

• Local deadline notes: 2-year deadline from the date of sale confirmation (Va. Code § 58.1-3967). Post-McKeithen, the formerly-operative statutory escheat of unclaimed surplus to the locality after 2 years is constitutionally suspect where the locality’s tax lien is already satisfied; see virginia § 3 and mckeithen-v-city-of-richmond-2023. (Local Henrico Court practice on handling unclaimed surplus post-McKeithen — needs_verification.)

• Unclaimed-surplus list published: Not identified. Henrico County does not appear to publish a standalone unclaimed tax-sale surplus list on its official website. Check the Virginia Department of the Treasury’s Unclaimed Property Program at vamoneysearch.gov for potentially unclaimed state-held funds (note: court-registry tax-sale surplus is a separate program from state unclaimed property). (Whether Henrico County publishes an unclaimed tax-sale surplus list — needs_verification.)

• Unclaimed-surplus list URL: Not found.

• Contact: Henrico County Circuit Court Clerk’s Office; Clerk: Hon. Heidi S. Barshinger; Phone: (804) 501-4202; Email: con080@henrico.gov; Address: 4309 E. Parham Road, Courthouse Bldg., Rm. 240, Henrico, VA 23228; hours: Monday–Friday, 8:00 a.m.–4:00 p.m. (Land Records Recording closes 3:30 p.m.) — source: Henrico Circuit Court Clerk

▸ For Investors / Operators — Henrico County’s judicial tax sales are administered by TACS (Taxing Authority Consulting Services, PC) through the For Sale At Auction, Inc. online timed-auction platform (bid.forsaleatauction.biz); sales are not on a fixed annual calendar and are sparse (only the September 2022 sale was confirmed at research time). The confirmed deposit structure was 25% of bid (minimum $1,000, capped at$20,000) plus a 10% buyer’s premium, due in certified funds within 7 days. Bidders owing delinquent taxes to Henrico County or named in a pending Henrico delinquent-tax case are ineligible. Virginia provides no post-sale redemption right; all redemption must occur before the sale date. Register for TACS email alerts at taxva.com/real-estate-tax-sales/ (Central Virginia region).

▸ For Former Owners — Under Va. Code § 58.1-3967, surplus from the Henrico judicial tax sale is deposited with the Henrico Circuit Court Clerk’s Office (4309 E. Parham Road, Rm. 240, Henrico, VA 23228; (804) 501-4202; con080@henrico.gov). A petition to the circuit court for release of registry funds must be filed within the 2-year statutory window. No specific surplus petition form was identified; contact the Clerk to confirm the required filing format. The Virginia Unclaimed Property Program at vamoneysearch.gov is a separate program and does not cover court-registry tax-sale surplus.

C4. Offices & Contacts

Note on Henrico County’s structure: Henrico County is a Virginia county (not an independent city), so the Finance Department’s Treasury Division performs the tax collection function. The Sheriff’s Office handles civil process service and jail operations; the Sheriff does not conduct real estate tax sales — those are managed by TACS as the court-appointed special commissioner.

C5. Local Procedure Notes

• TACS as special commissioner: Henrico County uses TACS as the court-appointed special commissioner for all judicial tax sales, consistent with the pattern across major Northern and Central Virginia localities. TACS administers the auction via the For Sale At Auction, Inc. platform (online timed auctions). — source: TACS Henrico County sale page

• No tax lien certificates: Virginia does not authorize tax lien certificate sales; Henrico County sells title to the property itself at judicial auction (Va. Code § 58.1-3967). See virginia § 1.

• Delinquency collection short of judicial sale: Before filing a bill in equity, Henrico County pursues delinquent taxes via liens (wage and bank garnishment), asset seizure, judgment, DMV registration holds, and the Virginia Set-Off Debt Program. These enforcement mechanisms run concurrently with and may delay the judicial sale pathway. — source: Henrico Finance/Cashiers — Delinquent Tax

• 10% buyer’s premium (2022 sale): The September 2022 sale included a 10% buyer’s premium on the winning bid. (Whether current/future sales retain 10% or shift to 5% as some other TACS localities now use — needs_verification; always check the current sale advertisement.)

• Bidder disqualification: Any party owing delinquent taxes to Henrico County, or named as a defendant in a pending Henrico County delinquent tax case, is ineligible to bid.

• One property redeemed before sale (2022): In the September 2022 sale, one of four listed properties (Aspen Homes LLC) was redeemed before the auction close — consistent with the Virginia statutory right to redeem at any time before the date of sale (§ 58.1-3965). — source: TACS Henrico County sale page

• TACS email notification list: Interested bidders can register at taxva.com/real-estate-tax-sales/ and select “Central Virginia” region to receive email notification of upcoming Henrico County sales.

• Deviations from state default: None identified beyond the operational details above. Henrico County follows the standard Virginia judicial-sale track. (Any local ordinance deviating from the state framework — needs_verification.)

C6. Records Access

Note: The Henrico County Land Records portal (henricovalandrecords.org) provides subscription-based remote access to unofficial land record indexes and a free Property Notification Service (email alerts when named documents are recorded). Official records must be verified at the Clerk’s Office in person.

C7. Meta

sources:

• {type: administrator, url: “https://taxva.com/henrico-county/”, retrieved: 2026-06-02} — TACS Henrico County sale page; Sep 9-20 2022 online auction; For Sale At Auction, Inc. platform; 4 parcels; 25% deposit/$1000 min/$20k cap; 10% BP; bidder qualifications; TACS contact (804) 548-4424 taxsales@taxva.com
• {type: administrator, url: “https://taxva.com/real-estate-tax-sales/”, retrieved: 2026-06-02} — TACS general Virginia tax sale info; Central Virginia bidder email list; no current Henrico sale listed at time of research
• {type: official_county, url: “https://henrico.gov/finance/”, retrieved: 2026-06-02} — Finance Dept overview; Finance Director Sheila Minor; (804) 501-4729; 4301 E. Parham Road
• {type: official_county, url: “https://henrico.gov/finance/divisions/treasury-division/”, retrieved: 2026-06-02} — Treasury Division; Jennifer Casanova Director; (804) 501-4729; two locations; M-F 8:00-4:30
• {type: official_county, url: “https://henrico.gov/finance/divisions/treasury-division/cashiers/”, retrieved: 2026-06-02} — Delinquent tax collection mechanisms: liens, asset seizure, judgment, DMV holds, VA Set-Off Debt Program
• {type: official_county, url: “https://henrico.gov/finance/divisions/treasury-division/real-estate-personal-property-due-datespenalties-interest/”, retrieved: 2026-06-02} — 10% late penalty; 4% annual interest; June 5 / December 5 due dates
• {type: official_county, url: “https://henrico.gov/finance/divisions/real-estate-assessment-division/”, retrieved: 2026-06-02} — Jason Hughes Director; realestate@henrico.gov; (804) 501-4300; online real estate data disclaimer; assessment appeals April 1
• {type: official_county, url: “https://henrico.gov/finance/online-real-estate-data/”, retrieved: 2026-06-02} — Online real estate data disclaimer gateway; Va. Code 58.1-3122.2 authority
• {type: official_county, url: “https://henrico.gov/clerk/”, retrieved: 2026-06-02} — Clerk Heidi S. Barshinger; (804) 501-4202; con080@henrico.gov; 4309 E. Parham Rd, Rm 240; land records recording closes 3:30pm
• {type: official_county, url: “https://henrico.gov/sheriff/”, retrieved: 2026-06-02} — Sheriff Alisa A. Gregory; 4317 E. Parham Rd; (804) 501-5860; sheriff does not conduct real estate tax sales
• {type: official_county, url: “https://henrico.gov/it/gis/”, retrieved: 2026-06-02} — GIS portal links: PublicGISViewer, data-henrico.opendata.arcgis.com, henrico.maps.arcgis.com
• {type: official_county, url: “https://henrico.gov/maps/”, retrieved: 2026-06-02} — Maps page; subdivision plat search; GIS applications
• {type: records_portal, url: “https://www.henricovalandrecords.org/”, retrieved: 2026-06-02} — Land records subscription portal; Clerk Barshinger; (804) 501-4202; annual fee required; Property Notification Service (free)
• {type: records_portal, url: “https://portal.henrico.gov/PublicGISViewer/index.html”, retrieved: 2026-06-02} — Henrico County Public GIS Viewer (parcel viewer)
• {type: records_portal, url: “https://data-henrico.opendata.arcgis.com/”, retrieved: 2026-06-02} — Henrico County GIS Open Data (parcel data downloads)
• {type: records_portal, url: “https://ipn.paymentus.com/cp/hnro”, retrieved: 2026-06-02} — Henrico County online tax payment portal (Paymentus); bill view, consolidation, payment scheduling
• {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3965/”, retrieved: 2026-06-02} — pre-sale redemption; 72-mo installment; delinquency trigger (parent page)
• {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3967/”, retrieved: 2026-06-02} — surplus to owner/lienors; 2-yr claim; clerk holds registry (parent page)
• {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3975/”, retrieved: 2026-06-02} — non-judicial minimal-value sale track (parent page)
• {type: agency, url: “https://www.vamoneysearch.gov/”, retrieved: 2026-06-02} — Virginia unclaimed property program (separate from court-registry tax-sale surplus)
• {type: secondary, url: “https://www.vacourts.gov/courts/circuit/henrico/home.html”, retrieved: 2026-06-02} — Henrico Circuit Court profile; Clerk Barshinger; (804) 501-4202; (804) 501-5214 fax; judges listed

needs_verification:

• Current and future Henrico tax sale dates: Only one sale (September 2022) was confirmed from retrieved sources. No 2023–2026 Henrico sale was found on TACS’s website at time of research. Check taxva.com/henrico-county/ for current listings.
• Current buyer’s premium rate: The 2022 sale used 10%; other TACS localities have shifted to 5%. Always confirm from the current sale advertisement.
• Specific surplus petition form at Henrico Circuit Court — no specific form identified; contact Clerk at (804) 501-4202 or con080@henrico.gov.
• Unclaimed surplus list: Whether Henrico County publishes a standalone unclaimed tax-sale surplus list (none found on retrieved pages).
• Local installment agreement form and specific Treasury Division procedure for suspending a judicial tax sale under Va. Code § 58.1-3965 (72-month maximum).
• Post-McKeithen practice: How Henrico Circuit Court handles unclaimed surplus where the locality’s lien is already satisfied (see mckeithen-v-city-of-richmond-2023).
• Parcel search portal URL: Henrico’s online real estate property database URL was not confirmed from the disclaimer gateway (the retrieved pages did not expose the downstream database URL).
• Any local ordinance deviating from the standard state judicial-sale framework (none found in retrieved pages).
• N-series / minimal-value track: Whether Henrico County uses the § 58.1-3975 non-judicial minimal-value track in addition to the standard judicial track (not confirmed in retrieved pages; Fairfax County uses both tracks).
• Whether TACS mailing address (P.O. Box 31800, Henrico, VA 23294-1800) is the primary redemption payment address for Henrico County specifically (confirmed for the 2022 sale; verify for current sales).

cross_links: virginia, surplus-funds, right-of-redemption, third-party-recovery-rules, treasurer-sale, due-process-notice, mckeithen-v-city-of-richmond-2023, tyler-v-hennepin-county, heirs-property, independent-city-recording, federal-tax-lien-redemption, bankruptcy-automatic-stay

changelog:

• 2026-06-02 — Initial population. Primary sources retrieved: TACS Henrico County sale page (2022 sale); Henrico Finance Dept main page, Treasury Division, Cashiers (delinquent collection), Tax Due Dates/Penalties/Interest, Real Estate Assessment Division, online-real-estate-data disclaimer; Henrico Clerk’s Office; Henrico Sheriff; Henrico GIS; Henrico maps; henricovalandrecords.org; Paymentus payment portal; Virginia Courts Henrico profile. Statutes: Va. Code §§ 58.1-3965, 58.1-3967, 58.1-3975 (via parent page virginia).

▸ For Investors / Operators — Henrico County’s judicial tax sales are administered by TACS (Taxing Authority Consulting Services, PC) through the For Sale At Auction, Inc. online timed-auction platform (bid.forsaleatauction.biz); sales are not on a fixed annual calendar and are sparse (only the September 2022 sale was confirmed at research time). The confirmed deposit structure was 25% of bid (minimum $1,000, capped at$20,000) plus a 10% buyer’s premium, due in certified funds within 7 days. Bidders owing delinquent taxes to Henrico County or named in a pending Henrico delinquent-tax case are ineligible. Virginia provides no post-sale redemption right; all redemption must occur before the sale date. Register for TACS email alerts at taxva.com/real-estate-tax-sales/ (Central Virginia region).

▸ For Former Owners — Under Va. Code § 58.1-3967, surplus from the Henrico judicial tax sale is deposited with the Henrico Circuit Court Clerk’s Office (4309 E. Parham Road, Rm. 240, Henrico, VA 23228; (804) 501-4202; con080@henrico.gov). A petition to the circuit court for release of registry funds must be filed within the 2-year statutory window. No specific surplus petition form was identified; contact the Clerk to confirm the required filing format. The Virginia Unclaimed Property Program at vamoneysearch.gov is a separate program and does not cover court-registry tax-sale surplus.

Legal information, not legal advice. This page summarizes Henrico County, Virginia local procedure from the cited primary sources as of the last_verified date. Sale calendars, deposit terms, office personnel, and contact details change frequently; always verify against the current TACS sale advertisement, the Henrico County Finance Department website, and the Henrico Circuit Court before acting. The legal framework governing redemption rights, surplus entitlement, and sale procedure is described on the parent page virginia and the cited statutes. Consult a licensed Virginia attorney before acting. Last verified: 2026-06-02.