Virginia Beach City, 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 Virginia Beach City actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• City name / population: City of Virginia Beach; ~451,340 (2020 Census)
• FIPS: 51810
• Recording unit type: Independent city — Virginia Beach is one of Virginia’s 38 independent cities; it is not part of any county and runs its own treasurer, circuit court, and recording office. See independent-city-recording.
• County seat / seat of government: Municipal Center, 2401 Courthouse Drive, Virginia Beach, VA 23456 (no “county seat” — this is the city’s municipal center)
• Parent legal framework: virginia
• City note: Virginia Beach is the most populous city in Virginia and the most populous independent city in the Commonwealth. Its real-estate tax base includes oceanfront resort properties, suburban residential areas, commercial corridors, and rural/agricultural land in the rural southern half of the city. Virginia Beach conducts its own tax-sale judicial proceedings completely independently of any surrounding county.

C1. Local Tax Sale

• Conducts own sale? Yes. Virginia Beach conducts its own judicial (bill-in-equity) tax sales under Va. Code §§ 58.1-3965 to 58.1-3969 through court-appointed special commissioners. TACS (Taxing Authority Consulting Services) is identified on the City’s delinquent-collections page as the third-party collection agency used for personal property delinquencies; for real estate, the City refers accounts to a law firm after June 30 of the fiscal year if unpaid. — source: Delinquent Collections | City of Virginia Beach, retrieved 2026-06-02

• Identified special commissioners:

  • Jason A. Dunn, PLC — 303 34th Street, Unit 6 (also listed as 317 30th Street), Virginia Beach, VA 23451; phone 757-937-0872; fax 757-937-2336; website: https://jasonadunn.com/judicial-tax-sales/
  • Jim Reid, Esq. (James J. Reid) — 12610 Patrick Henry Drive, Suite C., Newport News, VA 23602 Both special commissioners have handled lots in recent Virginia Beach City tax auctions (Aug 2024, Oct 2024, Aug 2025). — source: Virginia Auction Company auction listings, retrieved 2026-06-02; Jason A. Dunn PLC — Judicial Tax Sales, retrieved 2026-06-02

• Auction platform: Virginia Auction Company, Inc. (vaauctionco.com / bid.vaauctionco.com) — online-only auctions with auto-extend bidding. Confirmed as the platform for Virginia Beach City tax sales in August 2024 (9 parcels), October 2024 (9 parcels), and August 2025 (12 parcels). Phone: (757) 538-0123. — source: City of Virginia Beach TAX AUCTION (Aug 2024), retrieved 2026-06-02; City of Virginia Beach TAX AUCTION (Oct 2024), retrieved 2026-06-02; City of Virginia Beach UPCOMING TAX AUCTION (Aug 2025), retrieved 2026-06-02

• Sale calendar: Recent sales observed: March 2023, August 2024, October 2024, August 2025. Sales appear to run approximately 2–3 times per year on an as-needed basis (no fixed statutory annual calendar). The online auction window typically spans one week (e.g., open Thursday 10 AM, close following Thursday 10 AM). No advance/official calendar posted on the City’s website. Interested bidders can pre-register at bid.vaauctionco.com or jasonadunn.com/upcoming-auctions/ for notification. (Next known sale date — needs_verification; check vaauctionco.com and jasonadunn.com.) — source: vaauctionco.com results/listings, retrieved 2026-06-02

• Real estate tax rate (FY2026): $0.97 per$100 of assessed value (citywide general rate). Special Service Districts (SSDs) carry supplemental rates ranging from $0.98 (Sandbridge) to$1.55 (Schilling Point). Tax bills issued in two installments due December 5 and June 5. — source: Tax Rates | City of Virginia Beach Real Estate Assessor, retrieved 2026-06-02; Real Estate | City of Virginia Beach Treasurer, retrieved 2026-06-02

• Delinquency penalty and interest: Penalty: 10% of tax due or $10, whichever is greater. Interest: 9.6% per annum (confirmed on the City Treasurer’s real estate page). These rates are within the maximum permitted by Va. Code § 58.1-3916. — source: Real Estate | City of Virginia Beach Treasurer, retrieved 2026-06-02

• Delinquency trigger for judicial sale: When taxes are delinquent on December 31 following the second anniversary of the tax due date (standard statewide trigger under Va. Code § 58.1-3965). A shorter trigger applies to properties with assessed value ≤$100,000 (first anniversary) and to derelict/blighted/condemned properties. — source: § 58.1-3965; Jason A. Dunn PLC — Judicial Tax Sales, retrieved 2026-06-02

• Advertising / delinquent list: When taxes are delinquent by “three years plus the current tax year,” the Treasurer’s Office may advertise the delinquent list in a newspaper or online under Va. Code § 58.1-3924; a $25 advertising fee is assessed. Delinquent real estate tax data is published on the City’s Open Data Portal: https://gis.data.vbgov.com/datasets/delinquent-real-estate-taxes — source: Real Estate | City of Virginia Beach Treasurer, retrieved 2026-06-02

• Bidder requirements:

  • Must pre-register and receive approval before the auction opens (approval deadline stated in each auction notice — typically day of opening, or call (757) 538-0123).
  • Delinquent taxpayers and elected officials are barred from bidding (per Jason A. Dunn PLC’s published terms).
  • Deed must be issued in the registered bidder’s name only (no exceptions stated). — source: Virginia Auction Company (Aug 2025 listing), retrieved 2026-06-02; Jason A. Dunn PLC — Judicial Tax Sales, retrieved 2026-06-02

• Registration deposit: 20% of winning bid due at the close of the auction in cash, certified check, cashier’s check, or money order; balance due within 10 days. A 10% buyer’s premium is added to the bid. — source: Virginia Auction Company (Aug 2025 listing), retrieved 2026-06-02

• Title conveyed: Special warranty deed issued after full payment and court confirmation (30–60 days); properties sold “free and clear of liens and encumbrances” per the auction terms. — source: Virginia Auction Company (Aug 2025 listing), retrieved 2026-06-02

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

• Right of redemption: Pre-sale only. The owner may redeem until 5 p.m. the day before the sale by paying all taxes, penalties, interest, attorney’s fees, and litigation costs (Va. Code § 58.1-3965). No post-sale redemption exists once the court confirms the sale. — source: § 58.1-3965; Jason A. Dunn PLC — Judicial Tax Sales, retrieved 2026-06-02

• Where to redeem locally: Pay the City Treasurer / Real Estate Department at any of the four Treasurer’s Office locations (see C4). Contact the Real Estate Department at (757) 385-8258 or VBRE4You@vbgov.com. Alternatively, pay through the VBePay online portal (https://pay.vbepay.com — real estate tax account search: https://pay.vbepay.com/Public/SearchAccount?AccountTypeId=3). — source: Real Estate | City of Virginia Beach Treasurer, retrieved 2026-06-02

• Local fees: Redemption payoff = taxes + 10% penalty (or $10 min.) + 9.6% annual interest + reasonable attorney’s fees + litigation costs (§ 58.1-3965). Once the account is referred to a law firm, attorney’s fees are added. — source: Real Estate | City of Virginia Beach Treasurer, retrieved 2026-06-02

• Installment agreement: Owner may enter a ≤72-month installment plan with the Treasurer to suspend the judicial action (Va. Code § 58.1-3965). Contact the Treasurer’s Real Estate Department at (757) 385-8258. — source: § 58.1-3965

• Deviations from state default: None identified. Virginia Beach follows the standard Virginia pre-sale-only redemption procedure.

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

▸ For Investors / Operators — Virginia Beach City conducts judicial tax sales through court-appointed special commissioners (Jason A. Dunn PLC; Jim Reid, Esq.) via the Virginia Auction Company’s online-only platform (bid.vaauctionco.com), with auto-extend bidding. Sales run approximately 2–3 times per year; the 2024–2025 cycle showed August and October sales with 9–12 parcels each. A 20% deposit in certified funds is due at auction close; the 90% balance is due within 10 days. A 10% buyer’s premium is added to every bid. Title conveys by special warranty deed after court confirmation (30–60 days), described as “free and clear of liens and encumbrances.” Delinquent taxpayers and elected officials are barred from bidding.

▸ For Former Owners — Surplus from a Virginia Beach City judicial tax sale is held in the Virginia Beach Circuit Court registry and claimed by petition to that court. The claim venue is the Circuit Court Clerk’s Office (Hon. Tina E. Sinnen, 2425 Nimmo Parkway, Building 10, 3rd Floor, Virginia Beach, VA 23456; Civil Division: (757) 385-4186). The statutory deadline is 2 years from the date of court confirmation of the sale (Va. Code § 58.1-3967); the Supreme Court of Virginia’s holding in mckeithen-v-city-of-richmond-2023 renders the city’s retention of surplus after the tax lien is satisfied constitutionally suspect. Former owners may also contact special commissioner Jason A. Dunn PLC (757-937-0872) for sale-specific surplus status.

• Belongs to: Former owner (and heirs/devisees/successors/assigns) and junior lienors, as under Va. Code § 58.1-3967 and mckeithen-v-city-of-richmond-2023 (2023).

• Claim filing venue: The Virginia Beach Circuit Court Clerk’s Office (Hon. Tina E. Sinnen, Clerk) holds surplus in the court registry; claims are filed by petition to the Circuit Court for the City of Virginia Beach. Address: 2425 Nimmo Parkway, Building 10, 3rd Floor, Virginia Beach, VA 23456. Main phone: (757) 385-4181. Civil Division: (757) 385-4186. — source: Circuit Court Clerk’s Office | City of Virginia Beach, retrieved 2026-06-02; Virginia Beach Circuit Court | Virginia Court System, retrieved 2026-06-02

• Claim deadline: Two (2) years from the date of court confirmation of the sale (Va. Code § 58.1-3967). The burden of scheduling a hearing on the claim falls on the claimant. — source: § 58.1-3967; Jason A. Dunn PLC — Judicial Tax Sales, retrieved 2026-06-02

• Claim form: No dedicated Virginia Beach City surplus-claim form was identified. Claims are made by petition to the Circuit Court for release of court-registry funds. (Local form name/number — needs_verification; contact Circuit Court Clerk Civil Division at (757) 385-4186.)

• Local deadline notes: Surplus remaining unclaimed after 2 years would by statute go to the locality’s general fund, but the Supreme Court of Virginia’s holding in mckeithen-v-city-of-richmond-2023 (2023) renders that escheat constitutionally suspect where the City’s tax lien is already satisfied. See virginia Module 3 for full analysis. — source: § 58.1-3967

• Unclaimed-funds list published? No public “surplus funds list” published by Virginia Beach City has been identified. (Existence and URL of any published list — needs_verification.)

• Contact for surplus questions:

  • Circuit Court Clerk (Civil Division): (757) 385-4186, 2425 Nimmo Pkwy, Bldg 10, Virginia Beach, VA 23456
  • Special Commissioner Jason A. Dunn PLC: (757) 937-0872 (for sale-specific surplus status)

C4. Offices & Contacts

C5. Local Procedure Notes

• Virginia Beach is an independent city: It has no county overlay; all tax-collection, judicial-sale, and recording functions are performed by the City’s own departments and the Virginia Beach Circuit Court. See independent-city-recording.

• TACS personal property vs. real estate: The City’s delinquent-collections page identifies TACS (taxva.com) as the third-party collection agency for personal property and other non-real-estate delinquencies. For real estate, the City refers to an unspecified “law firm” after June 30 of the fiscal year. The actual judicial-sale work appears to be handled by Jason A. Dunn, PLC and Jim Reid, Esq. (confirmed from auction records). — source: Delinquent Collections | City of Virginia Beach, retrieved 2026-06-02

• Online auction format: Virginia Beach exclusively uses online-only auctions via Virginia Auction Company (bid.vaauctionco.com) with auto-extend bidding (anti-sniping feature). No in-person public-auction venue identified.

• 10% buyer’s premium: A 10% buyer’s premium is added on top of the winning bid (confirmed across multiple auctions). Purchasers are also responsible for deed recordation fees.

• Breach/forfeiture: Failure to pay the 90% balance within 10 days constitutes a breach; the 20% deposit may be forfeited.

• No multiple delinquency years required for $100k-and-under parcels: Properties assessed at$100,000 or less (and derelict/blighted properties) may be referred to judicial sale after only one year of delinquency rather than two (Va. Code § 58.1-3965). Given Virginia Beach’s high property values, this threshold affects fewer parcels than in other jurisdictions.

• Minimal-value nonjudicial track (§ 58.1-3975): Virginia Beach may use the administrative nonjudicial sale for parcels assessed ≤$15,000 (or applicable higher thresholds for unimproved/condemned parcels). (Whether Virginia Beach has used the § 58.1-3975 nonjudicial track in recent years — needs_verification.)

• Real estate tax installments: Virginia Beach bills semi-annually (December 5 and June 5 due dates). Delinquency for judicial-sale purposes is measured from when taxes become due, not from the billing date.

C6. Records Access

• Parcel search portal (tax): https://cvb.manatron.com/Tabs/PropertySearch.aspx (City Treasurer’s real estate tax search — search by owner name, parcel number, or address) — source: Real Estate | City of Virginia Beach Treasurer, retrieved 2026-06-02

• Property assessment search: https://propertysearch.virginiabeach.gov/ (Real Estate Assessor’s property search — assessed values, ownership, parcel info) — source: Real Estate | City of Virginia Beach Treasurer, retrieved 2026-06-02

• Recorder / deed search: https://vblandrecords.org/ (Virginia Beach Circuit Court Clerk’s Secure Remote Access system — free indexing available; subscriptions for images; contact: (757) 385-8821 / oflores@vacourts.gov) — source: vblandrecords.org, retrieved 2026-06-02

• GIS map / parcel viewer: https://gis.data.vbgov.com/ (Open Data Portal, includes parcel layer at https://gis.data.vbgov.com/datasets/parcels and delinquent tax layer at https://gis.data.vbgov.com/datasets/delinquent-real-estate-taxes); interactive VBMap: https://vbgov.maps.arcgis.com/apps/webappviewer/index.html?id=642080e73b1640cc806b5468d0c6bff3 Map Center: https://virginiabeach.gov/services/map-center — source: Map Center | City of Virginia Beach, retrieved 2026-06-02

• Tax payment portal: https://pay.vbepay.com (VBePay — real estate tax: https://pay.vbepay.com/Public/SearchAccount?AccountTypeId=3) — source: Online Payment Options | City of Virginia Beach Treasurer, retrieved 2026-06-02

C7. Meta

sources

• {type: official_city, url: “https://treasurer.virginiabeach.gov/taxes-licenses-collections/real-estate”, retrieved: 2026-06-02} — real estate tax rates, penalty (10%/min $10), interest (9.6%/yr), delinquency and judicial-sale trigger, payment portal
• {type: official_city, url: “https://treasurer.virginiabeach.gov/taxes-licenses-collections/delinquent-collections”, retrieved: 2026-06-02} — TACS as personal property collector, delinquent real estate referral to law firm, contact (757) 385-8951 / DelqColl@vbgov.com
• {type: official_city, url: “https://treasurer.virginiabeach.gov/”, retrieved: 2026-06-02} — Treasurer name (Leigh Henderson), main phone (757) 385-4445, four office locations, VBePay portal
• {type: official_city, url: “https://treasurer.virginiabeach.gov/locations”, retrieved: 2026-06-02} — four Treasurer office addresses (Municipal Center, Beach, Thalia, Kempsville)
• {type: official_city, url: “https://assessor.virginiabeach.gov/tax-rates”, retrieved: 2026-06-02} — real estate tax rate $0.97/$100 (FY2026), SSD rates
• {type: official_city, url: “https://courts.virginiabeach.gov/circuit-court-clerks-office”, retrieved: 2026-06-02} — Clerk Tina E. Sinnen, 2425 Nimmo Pkwy Bldg 10, (757) 385-4181, hours 8:30 AM–4 PM
• {type: official_city, url: “https://courts.virginiabeach.gov/circuit-court-clerks-office/real-estate-records”, retrieved: 2026-06-02} — land records dept phone (757) 385-8821, land records supervisor Pam Walizer, vblandrecords.org portal
• {type: official_court, url: “https://www.vacourts.gov/courts/circuit/virginia_beach/home”, retrieved: 2026-06-02} — Virginia Beach Circuit Court, Chief Judge Hon. Tanya Felton, Clerk Hon. Tina E. Sinnen, (757) 385-4181, departmental lines
• {type: official_city, url: “https://vblandrecords.org/”, retrieved: 2026-06-02} — Circuit Court Clerk SRA land records search portal, (757) 385-8821, oflores@vacourts.gov
• {type: official_city, url: “https://assessor.virginiabeach.gov/”, retrieved: 2026-06-02} — Real Estate Assessor, (757) 385-4601, 2424 Courthouse Drive Building 18
• {type: official_city, url: “https://virginiabeach.gov/services/map-center”, retrieved: 2026-06-02} — VBMap, Open GIS Data Portal, historical aerial viewer
• {type: official_city, url: “https://gis.data.vbgov.com/datasets/delinquent-real-estate-taxes”, retrieved: 2026-06-02} — City Open Data delinquent real estate taxes dataset
• {type: official_city, url: “https://pay.vbepay.com/Public/SearchAccount?AccountTypeId=3”, retrieved: 2026-06-02} — VBePay real estate tax payment portal
• {type: administrator, url: “https://www.vaauctionco.com/auctions/detail/bw111804”, retrieved: 2026-06-02} — Virginia Auction Co., Aug 1–8 2024, 9 parcels, 20% deposit, 10% buyer’s premium, Jason Dunn + Jim Reid as commissioners
• {type: administrator, url: “https://www.vaauctionco.com/auctions/detail/bw125561”, retrieved: 2026-06-02} — Virginia Auction Co., Oct 15–22 2024, 9 parcels, same terms
• {type: administrator, url: “https://www.vaauctionco.com/auctions/detail/bw129908”, retrieved: 2026-06-02} — Virginia Auction Co., Aug 21–28 2025, 12 parcels, Jason Dunn + Jim Reid as commissioners
• {type: special_commissioner, url: “https://jasonadunn.com/judicial-tax-sales/”, retrieved: 2026-06-02} — Jason A. Dunn PLC judicial tax sales page: delinquency eligibility, redemption to day before sale, 2-yr surplus claim window, address 303 34th St Unit 6 VB VA 23451, (757) 937-0872
• {type: official_city, url: “https://vbso.net/about-the-vbso”, retrieved: 2026-06-02} — Sheriff Rocky Holcomb, 2501 James Madison Blvd, (757) 385-4555
• {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3965/”, retrieved: 2026-06-01} — pre-sale redemption, ≥30-day notice, trigger dates (parent page)
• {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3967/”, retrieved: 2026-06-01} — surplus to owner/lienors, 2-yr claim window, escheat (parent page)
• {type: statute, url: “https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3975/”, retrieved: 2026-06-01} — minimal-value nonjudicial track (parent page)

needs_verification

• Next known sale date: Check https://www.vaauctionco.com/ and https://jasonadunn.com/upcoming-auctions/ for current listings; no advance calendar published on the City’s website.
• Specific law firm for real estate referrals: The City Treasurer’s real estate page says accounts are referred to “a law firm” after June 30 without naming it. The auction records confirm Jason A. Dunn PLC and Jim Reid as special commissioners but do not confirm which firm receives the initial referral.
• Unclaimed surplus list / publication: No public list of pending or unclaimed surplus from Virginia Beach tax sales was located; verify with Circuit Court Clerk Civil Division (757) 385-4186.
• Local surplus-claim form: No Virginia Beach–specific surplus claim form was identified; verify with Circuit Court Clerk Civil Division.
• § 58.1-3975 nonjudicial track usage: Whether Virginia Beach City has used the minimal-value administrative sale track in recent years is not confirmed.
• Real Estate Assessor name: Not published on the assessor’s website as of 2026-06-02.
• E-recording: Deeds.com notes e-recording is not yet available for Virginia Beach City; confirm if this has changed.

cross_links

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

changelog

• 2026-06-02 — Initial population. Primary official sources: Virginia Beach Treasurer (treasurer.virginiabeach.gov), Circuit Court Clerk (courts.virginiabeach.gov, vacourts.gov), Real Estate Assessor (assessor.virginiabeach.gov), Sheriff (vbso.net), land records portal (vblandrecords.org), GIS/map center (virginiabeach.gov/services/map-center, gis.data.vbgov.com). Auction platform confirmed: Virginia Auction Company (vaauctionco.com), three auctions 2024–2025. Special commissioners confirmed: Jason A. Dunn PLC and Jim Reid, Esq. Parent legal framework from virginia page last verified 2026-06-01.

▸ For Investors / Operators — Virginia Beach City conducts judicial tax sales through court-appointed special commissioners (Jason A. Dunn PLC; Jim Reid, Esq.) via the Virginia Auction Company’s online-only platform (bid.vaauctionco.com), with auto-extend bidding. Sales run approximately 2–3 times per year; the 2024–2025 cycle showed August and October sales with 9–12 parcels each. A 20% deposit in certified funds is due at auction close; the 90% balance is due within 10 days. A 10% buyer’s premium is added to every bid. Title conveys by special warranty deed after court confirmation (30–60 days), described as “free and clear of liens and encumbrances.” Delinquent taxpayers and elected officials are barred from bidding.

▸ For Former Owners — Surplus from a Virginia Beach City judicial tax sale is held in the Virginia Beach Circuit Court registry and claimed by petition to that court. The claim venue is the Circuit Court Clerk’s Office (Hon. Tina E. Sinnen, 2425 Nimmo Parkway, Building 10, 3rd Floor, Virginia Beach, VA 23456; Civil Division: (757) 385-4186). The statutory deadline is 2 years from the date of court confirmation of the sale (Va. Code § 58.1-3967); the Supreme Court of Virginia’s holding in mckeithen-v-city-of-richmond-2023 renders the city’s retention of surplus after the tax lien is satisfied constitutionally suspect. Former owners may also contact special commissioner Jason A. Dunn PLC (757-937-0872) for sale-specific surplus status.

Legal information, not legal advice. This page summarizes Virginia Beach City operational procedure from retrieved official and administrator sources as of the last_verified date. Tax rates, sale schedules, fees, personnel, and law may change. Verify against the current City of Virginia Beach Treasurer, Circuit Court Clerk, and consult a licensed Virginia attorney before acting. Last verified: 2026-06-02.