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Loudoun County, VA

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

C0. Identity

  • County seat: Leesburg, VA
  • Population: ~420,959 (2020 Census; FIPS 51107)
  • Recording unit type: County (Loudoun County is a county recording unit; the Circuit Court Clerk handles land records)
  • FIPS: 51107
  • Parent legal framework: virginia

C1. Local Tax Sale

  • Conducts own sale? Yes — Loudoun County conducts its own tax sales with the Special Commissioner of Sale appointed by the Circuit Court per Va. Code § 58.1-3969. The Special Commissioner’s office is staffed within the Office of the County Attorney. No outside administrator (e.g., TACS) has been confirmed as the primary operator; sales appear to be run directly through the County Attorney’s office. — source: Tax Sales | Loudoun County, VA

  • Platform:

    • In-person auction held at the Dulles Room, first floor, Loudoun County Government Center, 1 Harrison St. SE, Leesburg, VA for most sales.
    • Online via Bid4Assets has also been used for some sales (confirmed auction listings #966444 for Jan. 2025 and #1088766 for Oct. 2025 appeared on bid4assets.com).
    • Written/sealed bids may be submitted to the Special Commissioner’s office before the auction date with the required deposit and certification. — sources: Tax Sales page; Jan. 2025 CivicAlert; Oct. 2025 CivicAlert; Bid4Assets auction #1088766 (Bid4Assets page returned 403; listing confirmed via web search but page not directly retrieved — needs_verification that Bid4Assets is still the active online platform vs. a legacy arrangement.)

  • Sale calendar:

    • Loudoun County holds approximately two sales per year (one winter/spring, one fall), though no fixed statutory schedule exists.
    • Confirmed recent sales:
      • January 24, 2025 at 11:00 a.m. — Dulles Room, Government Center
      • October 24, 2025 at 3:00 p.m. — Dulles Room, Government Center
    • No 2026 sale date confirmed as of last_verified. Subscribe to the Tax Notices category via the Alert Loudoun notification system at loudoun.gov for future announcements. — sources: Jan. 2025 CivicAlert; Oct. 2025 CivicAlert

  • Both judicial and nonjudicial tracks used:

    • Judicial track (Va. Code § 58.1-3965): bill in equity in Circuit Court, court-appointed Special Commissioner, court confirmation, Special Warranty Deed from the Special Commissioner.
    • Nonjudicial track (Va. Code § 58.1-3975): minimal-value parcels (assessed ≤$15,000; other thresholds per § 58.1-3975), administered by the Treasurer without court action, Special Warranty Deed from the Treasurer. — source: Jan. 2025 Public Auction Notice PDF (PDF extracted via search snippet confirming dual-track wording in that notice.)

  • Advertisement: All properties advertised in Loudoun Now newspaper for four consecutive weeks before the sale date. — source: Tax Sales page

  • Registration & bidder requirements:

    • Bidders must register with County staff before the start of bidding on auction day (in-person registration opens 30 minutes before sale start).
    • Must demonstrate sufficient funds to cover the Minimum Deposit for each parcel on which they intend to bid.
    • Must sign a certification that they do not own any Loudoun County property on which delinquent taxes are owed, and no property with outstanding zoning or other violations. — source: Tax Sales page

  • Deposit & payment terms:

    • Minimum Deposit (amount varies per parcel, advertised with property descriptions): paid by cash, cashier’s check, or certified check payable to Gary M. Clemens, Clerk of the Loudoun County Circuit Court (judicial sales) or County of Loudoun, Virginia (nonjudicial sales).
    • Balance of purchase price due within 30 days after court confirmation.
    • Recording costs are the purchaser’s responsibility. — source: Tax Sales page

  • Sealed/written bids: May be submitted to the Special Commissioner, Office of the County Attorney, 1 Harrison St. SE, Fifth Floor, MSC #06, Leesburg, VA 20175 (703-777-0307), prior to the auction date, accompanied by the deposit and signed certification. — source: Tax Sales page

  • Delinquent list location: Properties are advertised in Loudoun Now newspaper for four consecutive weeks. Detailed property information and court files are available for examination at the Clerk’s Office of the Circuit Court of Loudoun County, 18 E. Market Street, Leesburg, VA 20176. No separate online delinquent-list portal was identified. — source: Tax Sales page

  • Properties conveyed “as is”: No warranties; purchaser investigates condition, accessibility, and occupancy independently at their own cost.

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

  • Where/how to redeem: The former owner may redeem at any time before the sale date by paying all accumulated taxes, penalties, interest, costs (including pro rata publication costs and attorney’s fees). Payment is made to the Treasurer’s Office (for the delinquent tax payoff amount) and/or the Special Commissioner (for the full suit-cost payoff). Contact the Deputy Treasurer for Collections at 703-771-5656 to arrange. — source: Tax Sales page

  • Local fees: Delinquency penalty: 10% penalty plus monthly interest charges on unpaid taxes. Actual attorney’s fees and publication costs are added as suit costs under § 58.1-3965. — source: Treasurer FAQ

  • Post-sale redemption: None. Once the Circuit Court confirms the sale, title vests in the purchaser and the former owner cannot redeem. See virginia for the full statutory framework.

  • Redemption contact:

    • Treasurer’s Office: 703-777-0280 / taxes@loudoun.gov
    • Deputy Treasurer for Collections: 703-771-5656
    • Office locations: 1 Harrison St. SE, First Floor, Leesburg, VA 20175; 46000 Center Oak Plaza, Sterling, VA 20166

  • Deviations from state default: None identified beyond the locally-set penalty/ interest rates described above, which fall within the Va. Code §§ 58.1-3915/ 58.1-3916 locality-set framework. (Exact current annual interest rate — needs_verification.)

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

  • Claim filing venue: Excess proceeds from tax sales are held by the Clerk’s Office of the Circuit Court of Loudoun County. Under Va. Code § 58.1-3967 (judicial sales), surplus is deposited with the clerk of the circuit court in which the tax suit was instituted; the Loudoun County Circuit Court Clerk is Gary M. Clemens, 18 E. Market Street, Leesburg, VA 20176. — source: Tax Sales page (states “Excess proceeds/funds resulting from a tax sale are held by the Clerk’s Office”); Va. Code § 58.1-3967

  • Claim deadline: Two (2) years from the date of sale / court confirmation (Va. Code §§ 58.1-3967, 58.1-3975). Under § 58.1-3967, the claimant must schedule a hearing with the Circuit Court within 2 years of the sale. — source: Va. Code § 58.1-3967 (per virginia parent page)

  • Claim form: No Loudoun County-specific surplus claim form was identified on the Clerk’s Court Forms page as of last_verified. Claims are made by petition to the Circuit Court for release of registry funds. Contact the Clerk’s Office at 703-777-0270 to inquire about required filings and any local forms. (No local form confirmed — needs_verification.) — source: Clerk of Circuit Court Forms

  • Local deadline notes: The 2-year deadline under §§ 58.1-3967 and 58.1-3975 is the governing deadline; no Loudoun-specific deviation was identified. McKeithen (2023) renders the post-2-year escheat-to-locality provision constitutionally suspect where the tax lien is already satisfied — see virginia.

  • Unclaimed list published? No publicly posted unclaimed-surplus list was found on loudoun.gov as of last_verified. The Tax Sales page states contact the Clerk’s Office at 703-777-0270 or by email for a listing of excess proceeds/funds, implying the list exists but must be requested. — source: Tax Sales page

  • Contact for surplus inquiries:

    • Clerk’s Office (Gary M. Clemens): 703-777-0270
    • Address: 18 E. Market Street, Leesburg, VA 20176 (P.O. Box 550, Leesburg, VA 20178)
    • Hours: Mon–Fri, 8:00 a.m.–4:00 p.m.

▸ For Investors / Operators — Loudoun County runs both judicial (§ 58.1-3965) and nonjudicial (§ 58.1-3975) tracks bundled into one event, held roughly twice per year at the Dulles Room, Government Center in Leesburg, with Bid4Assets also used for some sales. Deposits and payment terms vary per parcel; the 30-day balance deadline and Special Commissioner deed (limited warranty, no general warranty) define the title path. There is no post-confirmation redemption, but a mandatory certification of no delinquent Loudoun taxes bars bidders who owe outstanding taxes or have zoning violations.

▸ For Former Owners — Excess proceeds are held by the Loudoun County Circuit Court Clerk (Gary M. Clemens, 18 E. Market Street, Leesburg, VA 20176; 703-777-0270). The claim window is two years from the date of sale under Va. Code §§ 58.1-3967 and 58.1-3975; contact the Clerk’s Office for the list of excess proceeds currently on deposit. After the two-year period the post-sale proceeds may escheat to the locality, a provision the court in McKeithen (2023) found constitutionally problematic where the debt is already satisfied — see virginia.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorHenry C. Eickelberg1 Harrison St. SE, First Floor, Leesburg, VA 20175 (mailing: P.O. Box 347, Leesburg, VA 20178)703-777-0280 (collections: 703-771-5656)loudoun.gov/129/Treasurers-Office
Clerk of the Circuit CourtGary M. Clemens18 E. Market Street, Leesburg, VA 20176 (mailing: P.O. Box 550, Leesburg, VA 20178)703-777-0270 (land records recording: 703-737-8160)loudoun.gov/98/Clerk-of-the-Circuit-Court
Commissioner of the RevenueRobert S. Wertz Jr.1 Harrison St. SE, First Floor, Leesburg, VA 20175 (mailing: P.O. Box 8000, Leesburg, VA 20177-9804)703-777-0260loudoun.gov/99/Commissioner-of-the-Revenue
Sheriff (civil process / deed of trust sales)Mike Chapman803 Sycolin Road, Leesburg, VA 20175 (mailing: P.O. Box 7200, Leesburg, VA 20177-7200)703-777-0407sheriff.loudoun.gov
Special Commissioner of SaleAmy T. MarkwellOffice of the County Attorney, 1 Harrison St. SE, Fifth Floor, MSC #06, Leesburg, VA 20175703-777-0307loudoun.gov/1918/Tax-Sales

C5. Local Procedure Notes

  • Dual-track sales in single auction: January 2025 and October 2025 notices were titled “Public Auction — Judicial and Nonjudicial Tax Sale,” confirming Loudoun bundles both tracks into the same auction event.
  • Sealed bids accepted before auction: A formal sealed-bid process (submitted by 4:45 p.m., two business days before the auction) exists alongside the live in-person auction, giving bidders who cannot attend in person a participation path.
  • Special Warranty Deed form: Judicial sales convey by Special Commissioner’s Special Warranty Deed; nonjudicial sales convey by Treasurer’s Special Warranty Deed — both are limited-warranty conveyances, not general warranty deeds.
  • Building-permit hold: Per the Treasurer’s FAQ, building permits under Zoning Ordinance Section 6-403 are denied while real estate taxes remain delinquent, which can affect property development or improvement financing.
  • Real property tax rate (2025): $0.805 per$100 of assessed value (Regular District 1), set annually by the Board of Supervisors. — source: Taxes in Loudoun County
  • Tax due dates: June 5 and December 5 (semi-annual billing).
  • No TACS involvement confirmed: Unlike neighboring Fairfax County (which uses TACS/forsaleatauction.biz), Loudoun’s Special Commissioner is an attorney in the County Attorney’s Office (Amy T. Markwell), not TACS. (Whether any outside firm assists with title/suit work — needs_verification.)

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Whether Bid4Assets is the current active online platform for Loudoun sales or a legacy arrangement (direct page fetch returned 403; confirmed only via search index).
  • Exact current annual interest rate on delinquent real estate taxes (the FAQ confirmed 10% penalty + monthly interest but did not specify the per-annum rate; Va. Code § 58.1-3916 allows localities to set this).
  • Whether any outside administrator (e.g., title firm or TACS) assists the Special Commissioner with litigation or title work.
  • Any Loudoun-specific surplus claim form or local court rule governing petitions for release of court-registry tax-sale surplus (none found in Clerk’s forms directory as of last_verified).
  • Whether Loudoun publishes its unclaimed surplus list publicly online or only on request by phone/email to the Clerk’s Office.
  • Next 2026 sale date (none announced as of 2026-06-02).
  • Exact Treasurer’s email for the Clerk’s Office (the tax sales page referenced an email contact but did not display it plainly; taxes@loudoun.gov confirmed for the Treasurer, not the Clerk).

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

changelog:

  • 2026-06-02 — Initial population. Sources: official loudoun.gov pages (Tax Sales, Treasurer, Clerk of Circuit Court, Commissioner of the Revenue, FAQs, Land Records, GIS portal), Civic Alert announcements for Jan. 2025 and Oct. 2025 sales, web-search confirmation of Amy T. Markwell as Special Commissioner and Bid4Assets listings. Parent legal framework from virginia (last_verified 2026-06-01).

▸ For Investors / Operators — Loudoun County runs both judicial (§ 58.1-3965) and nonjudicial (§ 58.1-3975) tracks bundled into one event, held roughly twice per year at the Dulles Room, Government Center in Leesburg, with Bid4Assets also used for some sales. Deposits and payment terms vary per parcel; the 30-day balance deadline and Special Commissioner deed (limited warranty, no general warranty) define the title path. There is no post-confirmation redemption, but a mandatory certification of no delinquent Loudoun taxes bars bidders who owe outstanding taxes or have zoning violations.

▸ For Former Owners — Excess proceeds are held by the Loudoun County Circuit Court Clerk (Gary M. Clemens, 18 E. Market Street, Leesburg, VA 20176; 703-777-0270). The claim window is two years from the date of sale under Va. Code §§ 58.1-3967 and 58.1-3975; contact the Clerk’s Office for the list of excess proceeds currently on deposit. After the two-year period the post-sale proceeds may escheat to the locality, a provision the court in McKeithen (2023) found constitutionally problematic where the debt is already satisfied — see virginia.

Legal information, not legal advice. This page summarizes Loudoun County, Virginia local operations from the cited official sources as of the last_verified date. Sale dates, contact names, tax rates, and procedures change. Verify against the current loudoun.gov/TaxSales page, the Circuit Court Clerk’s Office (703-777-0270), and the Treasurer’s Office (703-777-0280), and consult a licensed Virginia attorney before acting. Last verified: 2026-06-02.

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