Tax Lien & Auditor Deed
Statute: W. Va. Code § 11A-3-1 et seq. Deputy Commissioner Lands Available (OTC) Available
West Virginia Tax Sale Auctions & OTC Lands
West Virginia sheriff lien sales occur in autumn. Unsold parcels certify to the State Auditor, where they are re-auctioned or sold OTC online. Explore all 55 counties below for auction schedules, online bidding portals, and over-the-counter purchases.
State Legal Rules
Statutory Return: 12% Annual Statutory Interest
Redemption: 18 Months to File for Tax Deed
Primary Platform: WV State Auditor Property Auction
All 55 Counties in West Virginia
Click any county for direct platform links, required deposit amounts, and lands available lists.
Kanawha County
Pop: 174.805
Platform: WV State Auditor Property Auction
Official: Kanawha County Sheriff & State Auditor
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Berkeley County
Pop: 132.440
Platform: WV State Auditor Property Auction
Official: Berkeley County Sheriff & State Auditor
OTC Catalog View Details →
Monongalia County
Pop: 107.718
Platform: WV State Auditor Property Auction
Official: Monongalia County Sheriff & State Auditor
OTC Catalog View Details →
Cabell County
Pop: 92.082
Platform: WV State Auditor Property Auction
Official: Cabell County Sheriff & State Auditor
OTC Catalog View Details →
Wood County
Pop: 83.052
Platform: WV State Auditor Property Auction
Official: Wood County Sheriff & State Auditor
OTC Catalog View Details →
Raleigh County
Pop: 72.356
Platform: WV State Auditor Property Auction
Official: Raleigh County Sheriff & State Auditor
OTC Catalog View Details →
Harrison County
Pop: 64.639
Platform: WV State Auditor Property Auction
Official: Harrison County Sheriff & State Auditor
OTC Catalog View Details →
Jefferson County
Pop: 59.787
Platform: WV State Auditor Property Auction
Official: Jefferson County Sheriff & State Auditor
OTC Catalog View Details →
Mercer County
Pop: 58.057
Platform: WV State Auditor Property Auction
Official: Mercer County Sheriff & State Auditor
OTC Catalog View Details →
Putnam County
Pop: 56.962
Platform: WV State Auditor Property Auction
Official: Putnam County Sheriff & State Auditor
OTC Catalog View Details →
Marion County
Pop: 55.807
Platform: WV State Auditor Property Auction
Official: Marion County Sheriff & State Auditor
OTC Catalog View Details →
Ohio County
Pop: 41.194
Platform: WV State Auditor Property Auction
Official: Ohio County Sheriff & State Auditor
OTC Catalog View Details →
Fayette County
Pop: 39.072
Platform: WV State Auditor Property Auction
Official: Fayette County Sheriff & State Auditor
OTC Catalog View Details →
Wayne County
Pop: 37.686
Platform: WV State Auditor Property Auction
Official: Wayne County Sheriff & State Auditor
OTC Catalog View Details →
Preston County
Pop: 34.099
Platform: WV State Auditor Property Auction
Official: Preston County Sheriff & State Auditor
OTC Catalog View Details →
Greenbrier County
Pop: 32.149
Platform: WV State Auditor Property Auction
Official: Greenbrier County Sheriff & State Auditor
OTC Catalog View Details →
Logan County
Pop: 30.827
Platform: WV State Auditor Property Auction
Official: Logan County Sheriff & State Auditor
OTC Catalog View Details →
Marshall County
Pop: 29.405
Platform: WV State Auditor Property Auction
Official: Marshall County Sheriff & State Auditor
OTC Catalog View Details →
Hancock County
Pop: 28.145
Platform: WV State Auditor Property Auction
Official: Hancock County Sheriff & State Auditor
OTC Catalog View Details →
Jackson County
Pop: 27.593
Platform: WV State Auditor Property Auction
Official: Jackson County Sheriff & State Auditor
OTC Catalog View Details →
Randolph County
Pop: 27.350
Platform: WV State Auditor Property Auction
Official: Randolph County Sheriff & State Auditor
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Mineral County
Pop: 26.867
Platform: WV State Auditor Property Auction
Official: Mineral County Sheriff & State Auditor
OTC Catalog View Details →
Mason County
Pop: 24.765
Platform: WV State Auditor Property Auction
Official: Mason County Sheriff & State Auditor
OTC Catalog View Details →
Nicholas County
Pop: 24.169
Platform: WV State Auditor Property Auction
Official: Nicholas County Sheriff & State Auditor
OTC Catalog View Details →
Hampshire County
Pop: 23.649
Platform: WV State Auditor Property Auction
Official: Hampshire County Sheriff & State Auditor
OTC Catalog View Details →
Upshur County
Pop: 23.529
Platform: WV State Auditor Property Auction
Official: Upshur County Sheriff & State Auditor
OTC Catalog View Details →
Mingo County
Pop: 22.023
Platform: WV State Auditor Property Auction
Official: Mingo County Sheriff & State Auditor
OTC Catalog View Details →
Brooke County
Pop: 21.373
Platform: WV State Auditor Property Auction
Official: Brooke County Sheriff & State Auditor
OTC Catalog View Details →
Boone County
Pop: 20.576
Platform: WV State Auditor Property Auction
Official: Boone County Sheriff & State Auditor
OTC Catalog View Details →
Wyoming County
Pop: 20.277
Platform: WV State Auditor Property Auction
Official: Wyoming County Sheriff & State Auditor
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Lincoln County
Pop: 19.701
Platform: WV State Auditor Property Auction
Official: Lincoln County Sheriff & State Auditor
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Morgan County
Pop: 17.649
Platform: WV State Auditor Property Auction
Official: Morgan County Sheriff & State Auditor
OTC Catalog View Details →
McDowell County
Pop: 17.439
Platform: WV State Auditor Property Auction
Official: McDowell County Sheriff & State Auditor
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Lewis County
Pop: 16.500
Platform: WV State Auditor Property Auction
Official: Lewis County Sheriff & State Auditor
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Taylor County
Pop: 16.388
Platform: WV State Auditor Property Auction
Official: Taylor County Sheriff & State Auditor
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Barbour County
Pop: 15.378
Platform: WV State Auditor Property Auction
Official: Barbour County Sheriff & State Auditor
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Hardy County
Pop: 14.251
Platform: WV State Auditor Property Auction
Official: Hardy County Sheriff & State Auditor
OTC Catalog View Details →
Wetzel County
Pop: 13.890
Platform: WV State Auditor Property Auction
Official: Wetzel County Sheriff & State Auditor
OTC Catalog View Details →
Roane County
Pop: 13.743
Platform: WV State Auditor Property Auction
Official: Roane County Sheriff & State Auditor
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Monroe County
Pop: 12.382
Platform: WV State Auditor Property Auction
Official: Monroe County Sheriff & State Auditor
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Braxton County
Pop: 12.162
Platform: WV State Auditor Property Auction
Official: Braxton County Sheriff & State Auditor
OTC Catalog View Details →
Summers County
Pop: 11.581
Platform: WV State Auditor Property Auction
Official: Summers County Sheriff & State Auditor
OTC Catalog View Details →
Grant County
Pop: 10.921
Platform: WV State Auditor Property Auction
Official: Grant County Sheriff & State Auditor
OTC Catalog View Details →
Ritchie County
Pop: 8167
Platform: WV State Auditor Property Auction
Official: Ritchie County Sheriff & State Auditor
OTC Catalog View Details →
Webster County
Pop: 8045
Platform: WV State Auditor Property Auction
Official: Webster County Sheriff & State Auditor
OTC Catalog View Details →
Tyler County
Pop: 7919
Platform: WV State Auditor Property Auction
Official: Tyler County Sheriff & State Auditor
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Clay County
Pop: 7783
Platform: WV State Auditor Property Auction
Official: Clay County Sheriff & State Auditor
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Pocahontas County
Pop: 7765
Platform: WV State Auditor Property Auction
Official: Pocahontas County Sheriff & State Auditor
OTC Catalog View Details →
Doddridge County
Pop: 7680
Platform: WV State Auditor Property Auction
Official: Doddridge County Sheriff & State Auditor
OTC Catalog View Details →
Pleasants County
Pop: 7428
Platform: WV State Auditor Property Auction
Official: Pleasants County Sheriff & State Auditor
OTC Catalog View Details →
Gilmer County
Pop: 7254
Platform: WV State Auditor Property Auction
Official: Gilmer County Sheriff & State Auditor
OTC Catalog View Details →
Tucker County
Pop: 6604
Platform: WV State Auditor Property Auction
Official: Tucker County Sheriff & State Auditor
OTC Catalog View Details →
Pendleton County
Pop: 6029
Platform: WV State Auditor Property Auction
Official: Pendleton County Sheriff & State Auditor
OTC Catalog View Details →
Calhoun County
Pop: 5959
Platform: WV State Auditor Property Auction
Official: Calhoun County Sheriff & State Auditor
OTC Catalog View Details →
Wirt County
Pop: 5000
Platform: WV State Auditor Property Auction
Official: Wirt County Sheriff & State Auditor
OTC Catalog View Details →
How Tax Sales Operate in West Virginia
Under W. Va. Code § 11A-3-1 et seq., delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Lien & Auditor Deed and purchasing over-the-counter is essential for investors.
Bidding & Auction Process
Auctions are conducted online via WV State Auditor Property Auction or in person by the County Sheriff & State Auditor. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.
Over-The-Counter Lands (Deputy Commissioner Lands Available (OTC))
In West Virginia, unsold properties or tax lien certificates become available as Deputy Commissioner Lands Available (OTC). Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.
Investor Auction Liquidity
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