State Foreclosure Law Library

west-virginia

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West Virginia — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

West Virginia is a tax-lien state with an unusual two-stage, State-Auditor-centered system that was overhauled by SB 552 (2022) and again tightened by SB 683 (2025). The county sheriff prepares and publishes the delinquent-lands list and certifies unredeemed parcels to the State Auditor; the Auditor (Land Division / deputy commissioner of delinquent and nonentered lands) then conducts the annual public auction of the tax liens, administers redemption, and — through the deputy commissioner — executes the quitclaim tax deed if the property is not redeemed (W. Va. Code Ch. 11A, Art. 3). The owner may redeem at any time before the tax deed is issued, paying the purchase amount plus 1% interest per month (§ 11A-3-56). West Virginia is squarely implicated by tyler-v-hennepin-county: in Grady v. Wood County (S.D. W. Va. 2025) a federal court held that issuing a tax deed without returning surplus equity stated a Fifth-Amendment Takings claim, though the 2022 reforms (which route surplus to the former owner via § 11A-3-65) likely cure the defect going forward. See Module 3.

0. Identity & Classification

  • Recording unit: County — 55 counties. Each county sheriff is the tax collector; the State Auditor runs the post-certification sale statewide.
  • Tax sale type: Tax lien (a transferable certificate/right purchased at the Auditor’s auction; title passes only later by tax deed). — W. Va. Code Ch. 11A, Art. 3. https://code.wvlegislature.gov/11A-3/
  • Tax foreclosure process: Administrative — there is no judicial foreclosure action; the deputy commissioner issues the deed administratively after the statutory notice-to-redeem period runs (§§ 11A-3-52, 11A-3-54, 11A-3-59). https://code.wvlegislature.gov/11A-3-59/
  • Mortgage foreclosure process: Non-judicial — trustee’s sale under a deed of trust with power of sale (W. Va. Code Ch. 38, Art. 1). https://code.wvlegislature.gov/38-1/
  • Selling authority: State Auditor (deputy commissioner of delinquent and nonentered lands) for the tax-lien auction; county sheriff prepares/publishes the list, certifies, and receives sale proceeds (§§ 11A-3-2, 11A-3-45, 11A-3-64). Mortgage sales are conducted by the trustee named in the deed of trust. https://code.wvlegislature.gov/11A-3-2/
  • Statutory home: Tax sales — W. Va. Code Chapter 11A, Article 3 (“Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands”); remedies in Article 4. Mortgage/deed-of-trust foreclosure — Chapter 38, Article 1. https://code.wvlegislature.gov/11A-3/
  • Tyler v. Hennepin compliance: reformed_post_Tyler. Even before Tyler, W. Va. Code § 11A-3-65 entitled the former owner to “the surplus received from the sale over and above the taxes and interest … including all costs of the sale” by filing in circuit court within two years; unclaimed surplus then goes to the general school fund. In Grady v. Wood County (S.D. W. Va. 2025) the court let a § 1983 Takings claim proceed where a deed issued without returning ~$150,000 of equity, but observed the 2022 reforms likely limit prospective exposure. See Module 3. https://code.wvlegislature.gov/11A-3-65/

1. Tax Sale Mechanics

  • What is sold: A tax lien on the delinquent real estate (a purchasable, assignable right that ripens into a deed if unredeemed). The sheriff certifies unredeemed parcels to the Auditor on October 31, and the Auditor sells the tax liens at public auction “to the highest bidder” (§ 11A-3-2). — https://code.wvlegislature.gov/11A-3-2/
  • Bidding method: Highest-bid (premium) auction. The minimum bid is the total of delinquent taxes, interest, and charges; bidding up produces a surplus over the tax debt (§ 11A-3-2; § 11A-3-45 for the deputy-commissioner auction of lands previously certified/sold to the State). — https://code.wvlegislature.gov/11A-3-45/
  • Interest / penalty (redemption rate): 1% per month (12% per annum, simple) on the amount the purchaser paid, running from the date of sale, plus 1%/month on any subsequent taxes the purchaser paid and on allowed expenses (§ 11A-3-56). The county-level redemption fee charged by the sheriff for an in-county redemption before certification is 7.5% of the taxes, capped at $120 (per State Auditor / county sheriff guidance). — https://code.wvlegislature.gov/11A-3-56/
  • Minimum bid composition: Delinquent taxes + interest + statutory charges (list-prep 10/addressee, publication) (§ 11A-3-2). — https://code.wvlegislature.gov/11A-3-2/
  • Sale frequency / typical month: Annual. After SB 683 (2025), the Auditor’s sale window is 150 days after certification (certification on/before July 1), so sales run roughly summer–fall; the Auditor publishes a county-by-county schedule. — https://www.wvsao.gov/CountyCollections/Default
  • Venue: Historically in person at the county courthouse / sheriff’s facility; SB 683 (2025) authorizes the Auditor to engage a private auctioneer to conduct the annual public auction (auctioneer paid a 10% fee on the portion of a winning bid that exceeds the tax liability). — https://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=sb683+sub1+eng.htm&yr=2025&sesstype=RS&i=683
  • Platform vendors: State Auditor’s Office (wvsao.gov) administers registration; bidders register once per year for all counties. Specific online-auction vendor (if any) is not confirmed from a single primary source. — https://www.wvsao.gov/CountyCollections/Default
  • Registration & deposit: Pre-registration through the State Auditor; payment by check, U.S. currency, or money order by close of business on the day of sale (§ 11A-3-45). Under SB 683 the purchaser pays $50 plus the remainder of the total to the sheriff of the county. — https://code.wvlegislature.gov/11A-3-45/
  • Subsequent taxes (“subs”): The purchaser may pay accruing taxes after the sale; those amounts are added to the redemption figure with 1%/month interest (§ 11A-3-56). — https://code.wvlegislature.gov/11A-3-56/

2. Right of Redemption → see right-of-redemption

  • Pre-sale right: The owner can pay the delinquency to the sheriff before certification to the Auditor (an in-county redemption with the 7.5%/$120-cap fee), removing the parcel from the sale. — https://www.wvsao.gov/CountyCollections/Default
  • Post-sale period: Redemption is available “at any time before a tax deed is issued therefor” (§ 11A-3-56). There is no fixed redemption clock for the owner; instead the clock runs against the purchaser, who must request the notice to redeem within 120 days of the sale or “lose all the benefits of his or her purchase” (§ 11A-3-52), and the deed issues only after the notice-to-redeem period stated in the § 11A-3-54 notice expires. — https://code.wvlegislature.gov/11A-3-56/
  • Who may redeem: “the owner of, or any other person who was entitled to pay the taxes,” or any person having a lien on the real estate (§ 11A-3-56). — https://code.wvlegislature.gov/11A-3-56/
  • Redemption amount formula: Pay the Auditor: (1) the purchase amount (taxes, interest, charges) + 1%/month from the date of sale; (2) any subsequent taxes the purchaser paid
    • 1%/month; (3) the purchaser’s notice-preparation and attorney title-examination expenses, capped at $500 (excluding interest) + 1%/month; (4) statutory costs; and (5) the Auditor’s fee/commission under § 11A-3-66 (§ 11A-3-56). — https://code.wvlegislature.gov/11A-3-56/
  • Premium to certificate holder: No separate fixed premium; the holder’s return is the 1%/month statutory interest plus the capped expenses above.
  • Procedure: Redemption is made through the State Auditor, who issues a certificate of redemption (in quadruplicate) releasing the tax lien (§ 11A-3-39 / certificate-of-redemption provision). § 11A-3-56(b) lets a primary-residence owner in financial hardship petition the Auditor for an installment redemption plan. — https://code.wvlegislature.gov/11A-3-39/
  • Extinguishment: The right ends when the deputy commissioner executes and delivers the tax deed (§ 11A-3-59). After that, the only relief is a suit to set aside the deed under Article 4 (clear-and-convincing standard; see Module 6).
  • Special tolling: Persons under disability (minors, incompetents) have an extended redemption right under W. Va. Code § 11A-4-6 (redemption by persons under disability). SCRA and bankruptcy-stay tolling apply under federal law. (Exact disability window and interplay with § 11A-3-56 deadline — needs_verification.) — https://law.justia.com/codes/west-virginia/chapter-11a/article-4/section-11a-4-6/

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

  • Belongs to: The former owner (“his heirs or assigns”) (§ 11A-3-65). — https://code.wvlegislature.gov/11A-3-65/
  • Claim waterfall: (1) delinquent taxes, interest, and all costs of the sale; (2) surplus → former owner / heirs / assigns on a circuit-court claim; (3) if unclaimed within two years, → Auditor for credit to the general school fund (§ 11A-3-65). — https://code.wvlegislature.gov/11A-3-65/
  • Filing venue: Circuit court of the county in which the land is situated (§ 11A-3-65). — https://code.wvlegislature.gov/11A-3-65/
  • Claim deadline / escheat: Claim must be filed within two years after the date of confirmation of the sale; otherwise the surplus is paid by the sheriff to the Auditor for the general school fund (a functional escheat) (§ 11A-3-65). The sheriff segregates proceeds in the Delinquent Nonentered Land Fund and distributes per § 11A-3-64. — https://code.wvlegislature.gov/11A-3-64/
  • Notice to former owner: The owner receives the statutory notice to redeem (§ 11A-3-54) before any deed; § 11A-3-65 does not by its terms require a separate mailed “your surplus is $X” notice. (Whether the Auditor/sheriff affirmatively notifies the former owner of a surplus amount — needs_verification.)
  • Third-party recovery (CRITICAL for recovery agents):
    • fee_cap_pct: No tax-sale-specific statutory fee cap is identified for recovering a § 11A-3-65 surplus. West Virginia’s Uniform Unclaimed Property Act (Ch. 36, Art. 8) is the 1995-era act and, per NAUPA’s state summary, does not impose a finder/locator fee cap; consumer-protection statutes may constrain unconscionable fees. (No primary-source percentage cap located — flagged needs_verification.) — https://unclaimed.org/reporting/west-virginia/
    • licensing_required: No special surplus-recovery license is identified; general WV business registration applies.
    • assignment_of_claim_allowed: § 11A-3-65 expressly extends the surplus right to the former owner’s “assigns,” which supports assignment of the surplus claim. — https://code.wvlegislature.gov/11A-3-65/
    • cooling_off_period: None identified in statute. (needs_verification.)
    • contract_disclosure_rules: None tax-sale-specific identified. (needs_verification.)
    • prohibited_practices: General WV consumer-protection law (Ch. 46A) may reach deceptive surplus-recovery solicitations. (needs_verification.)
    • Bottom line for operators: The former owner (or an assignee) files in the circuit court within two years of sale confirmation (§ 11A-3-65). Unlike Maryland or Texas, WV has no dedicated recovery-agent fee-cap/licensing statute located for tax-sale surplus — meaning fewer hard caps but also less statutory safe-harbor; verify against Ch. 46A consumer-protection rules before contracting.

4. Mortgage Foreclosure

  • Process: Non-judicial trustee’s sale under a deed of trust with power of sale (W. Va. Code Ch. 38, Art. 1). — https://code.wvlegislature.gov/38-1/
  • Timeline (days):
    • Notice of sale: Published as a Class II legal advertisement (Ch. 59, Art. 3), and served by certified mail at least 20 days before the sale on the grantor at the deed-of-trust address; subordinate lienholders also get certified-mail notice ≥ 20 days before sale; notice is complete when mailed (§ 38-1-4). — https://code.wvlegislature.gov/38-1-4/
    • Sale: Trustee public auction after the notice period.
    • Confirmation: No court confirmation required (non-judicial).
  • Reinstatement right: Federal servicing rules and the deed of trust may allow cure before sale; no general statutory reinstatement right is identified in Ch. 38, Art. 1. (needs_verification.)
  • Redemption after sale: None. West Virginia provides no statutory right of redemption after a deed-of-trust foreclosure sale. (No post-sale redemption statute located in Ch. 38, Art. 1 — see needs_verification; widely reported as no redemption.)
  • Deficiency judgment: Allowed via a separate civil action. By § 38-1-7 (as amended by SB 418, eff. June 11, 2015, overruling Sostaric v. Marshall), a defendant may NOT assert as a defense that the property failed to bring fair market value at a properly conducted sale — i.e., no fair-value offset. — https://law.justia.com/codes/west-virginia/chapter-38/article-1/section-38-1-7/
  • Surplus distribution: Trustee applies proceeds: (1) sale expenses + trustee commission (5% of first $300, 2% of the residue); (2) the secured debts / indemnified sureties (per priority); (3) surplus to the grantor, heirs, successors, or assigns (§ 38-1-7). — https://code.wvlegislature.gov/38-1-7/
  • Sale officer: Trustee named in (or substituted under) the deed of trust.

5. Sale Procedure Playbooks

  • State Auditor / sheriff tax-lien sale — ordered steps → see treasurer-sale:
    1. Taxes go delinquent; sheriff prepares a delinquent-lands list (post-SB 683, presented by June 15) and publishes a Class III-0 legal advertisement, and mails certified-mail notice ≥ 30 days before the Auditor’s sale to owners/lienholders (§ 11A-3-2). — https://code.wvlegislature.gov/11A-3-2/
    2. Unredeemed parcels are certified to the State Auditor (on/before July 1 post- SB 683; certification described in §§ 11A-3-2, 11A-3-44).
    3. Auditor’s public auction to the highest bidder (in person or via private auctioneer post-SB 683); purchaser pays $50 + the remainder to the sheriff (§§ 11A-3-2, 11A-3-45). — https://code.wvlegislature.gov/11A-3-45/
    4. Purchaser must, within 120 days, request the Auditor to prepare/serve the notice to redeem and deposit notice costs, or forfeit the purchase (§ 11A-3-52); a 60-day extension is available for 25. — https://code.wvlegislature.gov/11A-3-52/
    5. Auditor prepares the notice to redeem (§ 11A-3-54) and serves it on all listed parties (§ 11A-3-55); SB 683 adds personal service at the property when certified mail fails. — https://law.justia.com/codes/west-virginia/chapter-11a/article-3/section-11a-3-54/
    6. Owner/lienholder may redeem any time before the deed issues (§ 11A-3-56).
    7. If unredeemed, the deputy commissioner executes a quitclaim tax deed within 120 days after the right to the deed accrues (§ 11A-3-59); surplus over taxes/costs is claimable by the former owner in circuit court within 2 years (§ 11A-3-65). — https://code.wvlegislature.gov/11A-3-59/
  • Sheriff sale — ordered steps → see sheriff-sale: There is no sheriff-conducted tax-foreclosure sale post-SB 552 (the old § 11A-3-5 sheriff sale and §§ 11A-3-19, 11A-3-23, 11A-3-25, 11A-3-27 were repealed); the sheriff now only lists, certifies, and handles funds (§ 11A-3-64). Sheriff’s sales otherwise arise only for execution on money judgments (out of scope). — https://code.wvlegislature.gov/11A-3-5/
  • Notice requirements: Tax — Class III-0 publication + certified mail ≥ 30 days (§ 11A-3-2); then Auditor’s notice to redeem with personal-service backstop (§§ 11A-3-54, 11A-3-55). Mortgage — Class II publication + certified mail ≥ 20 days (§ 38-1-4). — https://code.wvlegislature.gov/38-1-4/
  • Upset bid / confirmation: None — no upset-bid procedure and no judicial confirmation for either tax-lien or trustee sales.
  • Payment terms: Tax — full payment ($50 + remainder to sheriff) by close of business on sale day (§ 11A-3-45). — https://code.wvlegislature.gov/11A-3-45/
  • Deed issued: Quitclaim tax deed from the deputy commissioner (§ 11A-3-59); trustee’s deed for mortgage sales. — https://code.wvlegislature.gov/11A-3-59/

6. Due Process & Notice → see due-process-notice

7. Title & Marketability

  • Deed warranty level: Quitclaim (no warranties) from the deputy commissioner (§ 11A-3-59). — https://code.wvlegislature.gov/11A-3-59/
  • Marketable immediately? No in practice — a quitclaim tax deed plus the lingering 2-year set-aside window (§ 11A-4-4) means title insurers and buyers typically require a quiet-title action or the running of the set-aside period.
  • Quiet title required? Commonly yes for marketability/title insurance; § 11A-4-4 also lets a purchaser sue to quiet title (with the former owner able to defend on notice/diligence grounds). — https://code.wvlegislature.gov/11A-4-4/
  • SOL to challenge deed: Two years from delivery of the deed to set it aside for want of notice (§ 11A-4-4); persons under disability have extended rights (§ 11A-4-6). — https://code.wvlegislature.gov/11A-4-4/
  • Title insurance availability: Generally available after quiet title or expiry of the set-aside window; underwriters scrutinize § 11A-3-54/55 notice compliance.
  • Common defects: Insufficient diligence to find/serve owners, heirs, or lienholders of record (Wells Fargo v. UP Ventures II; Reynolds v. Hoke); failure to search county records; unresolved surplus/Takings exposure (Grady v. Wood County, tyler-v-hennepin-county).

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
grady-v-wood-county (Grady v. Wood County Comm’n, No. 2:24-cv-00214 (S.D. W. Va.))2025surplusApplying tyler-v-hennepin-county, the court allowed a § 1983 Takings claim: issuing a WV tax deed without returning the former owner’s surplus equity (~1,282 debt) plausibly is an uncompensated taking; the court noted the 2022 reforms (§ 11A-3-65) likely limit prospective exposure.https://www.nelsonmullins.com/insights/alerts/additional_nelson_mullins_alerts/all/reacting-to-tyler-v-hennepin-county-west-virginia-federal-court-allows-wood-county-tax-sale-challenge-to-proceed
reynolds-v-hoke (Reynolds v. Hoke, Sr., Supreme Court of Appeals of W. Va., No. 35442)2010due_processTax deed could be set aside: reasonable diligence under § 11A-4-4 required the purchaser to search county clerk records for deed transfers indexed under a known taxpayer’s name (Beverly Haynes) to find and notify persons with a redeemable interest.https://law.justia.com/cases/west-virginia/supreme-court/2010/35442.html
wells-fargo-v-up-ventures-ii (Wells Fargo Bank, N.A. v. UP Ventures II, LLC, 223 W. Va. 407, 675 S.E.2d 883)2009due_processA deed-of-trust lienholder of record (bank) that was not served with notice of the right to redeem may sue to set aside the tax deed; due process (mennonite-v-adams) requires notice to identifiable lienholders of record.https://www.courtlistener.com/opinion/1326220/wells-fargo-bank-na-v-up-ventures-ii/
sostaric-v-marshall (Sostaric v. Marshall, 234 W. Va. 449, 766 S.E.2d 396)2014sale_procedureHeld a foreclosure-sale deficiency debtor could claim a fair-market-value offset — a holding the Legislature overruled in SB 418 (2015), amending § 38-1-7 to bar the fair-value defense.https://law.justia.com/codes/west-virginia/chapter-38/article-1/section-38-1-7/
tyler-v-hennepin-county (Tyler v. Hennepin County, 598 U.S. 631)2023surplusRetaining a former owner’s surplus equity beyond the tax debt is an unconstitutional taking under the Fifth Amendment. (Landmark anchor; governs WV § 11A-3-65 analysis.)https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf

9. Edge Cases (state-specific notes)

10. Operations

  • Where records live: County sheriff’s tax office (delinquency, list, pre-cert redemption, fund distribution); State Auditor — Land Division / deputy commissioner of delinquent and nonentered lands (auction, notice to redeem, certificate of redemption, tax deed); county clerk / county commission (land records, recorded deeds); circuit court (surplus claims, set-aside suits).
  • Public access portals:
  • Typical costs: Redemption = purchase amount + 1%/month + subs (1%/month) + expenses (title exam/notice ≤ 120 cap** (§ 11A-3-56). — https://code.wvlegislature.gov/11A-3-56/
  • Typical timelines: Purchaser requests notice within 120 days (§ 11A-3-52); deed within 120 days after the right accrues (§ 11A-3-59); surplus claim within 2 years of confirmation (§ 11A-3-65); set-aside suit within 2 years of deed delivery (§ 11A-4-4).
  • Key agencies: State Auditor’s Office (Land Division / deputy commissioner); county sheriffs (collectors); circuit courts; State Treasurer / Unclaimed Property (for school-fund-bound surplus is via the Auditor, not the Treasurer).
  • Useful forms: Notice to Redeem; Affidavit of Exhaustion for Purchaser; certificate of redemption; surplus claim petition (circuit court). Forms via wvsao.gov. (Specific form numbers — needs_verification.) — https://www.wvsao.gov/CountyCollections/Default

11. Meta

Legal information, not legal advice. This page summarizes West Virginia law from the cited primary sources as of the last_verified date. Statutes (especially the SB 552 / SB 683 reforms), rates, and case law change; county sheriff practices vary. Verify against the current West Virginia Code (Chapters 11A and 38), the State Auditor’s published procedures, and consult a licensed West Virginia attorney before acting. Last verified: 2026-06-01.

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