Virginia law specifically governs the judicial sale process (Article 4 of Chapter 39, Title 58.1 of the Code of
Virginia, Code Sections 58.1-3965 et. seq.).

 

About Tax Sales

When does a property become eligible for judicial sale?

A property becomes eligible for sale on December 31, after the second anniversary of the tax due date.

The time period can be shortened to December 31, after the first anniversary of the tax due date in certain cities,
or if the property is valued under $100,000.00, or if the property is derelict or blighted
(see Code of Virginia, Code § 58.1-3965).

General steps in the sale process include?

– A notice must be sent to the last known address of the property owner or directly to the property at least
thirty (30) days before a suit can be filed in Circuit Court
– A list of properties eligible for sale must be published by a newspaper of general circulation in the community
at least once, thirty (30) days before a suit can be filed in Circuit Court.
– A Circuit Court lawsuit will be filed seeking to authorize the property for sale at a judicial sale.
– A Special Commissioner will be appointed by the Circuit Court to conduct a judicial sale of the property.
– The Special Commissioner will accept bids through a public auction.
– The Special Commissioner will accept twenty (20) percent of the high bid as a down payment, the remaining
balance must be paid within ten (10) days, including recording costs and buyer’s premium, if applicable.
– A motion to confirm the high bid must be filed with the Circuit Court. The Circuit Court must approve the high
bid at the public auction.
– The commissioner will disburse the sale proceeds in accordance with the disbursement order. Once the Circuit
Court confirms the sale, the commissioner will prepare and record a special warranty deed.
– The property will be sold free and clear of all liens.

Misconceptions/Rules

-Prospective bidders cannot directly pay a property’s tax lien and acquire that property.
-This office does not allow delinquent taxpayers and elected officials to bid in auctions.
-Special terms for each auction will be specified along with the listings in the “Upcoming Auctions” page of this site.
-The owner(s) of record of properties listed for auction will have until the day before the auction at 5 p.m. to redeem any property listed.
-Any property owner seeking to redeem their property must do so prior to the date of sale. Redemption requires that the payment of litigation costs, and attorney’s fees be made to this office.
-The former owner, his heirs, or assigns of any property sold in a judicial sale is entitled to surplus funds received from the sale after the payment of taxes, penalties, interests, attorney’s fees, costs and liens. They must make a claim for such surplus before two (2) years after the confirmation date of the sale.

Tax Sales Attorney

The associated communities are represented by:

Jason A. Dunn

Attorney at Law

915 First Colonial Rd, Suite 101

Virginia Beach, Virginia, 23454

 


To see the list of represented communities, please see the “Delinquent Tax Collection” page.

Please refer to the “Upcoming Auctions” page to view the list of past and upcoming auctions.