What Happens If I Don't Pay Property Taxes in West Virginia

Failing to pay property taxes in West Virginia can have serious consequences, including accruing penalty interest, the placement of a tax lien on your property, and even the risk of losing your home through a public tax auction. However, by understanding what happens if you don't pay property taxes in West Virginia, as well as your options, you can protect your home and avoid legal troubles.

Keep reading to learn about the timeline, legal process, and your rights as a property owner if you have delinquent property taxes in West Virginia.

What Is a Tax Lien and How Does It Affect Me in West Virginia?

People who own real property have to pay property taxes. The government uses the money that these taxes generate to pay for schools, public services, libraries, roads, parks, and the like. Typically, the tax amount is based on a property's assessed value.

If you have a mortgage on your home, the loan servicer might collect money from you as part of the monthly mortgage payment to later pay the property taxes. The servicer pays the taxes on your behalf through an escrow account. But if the taxes aren't collected and paid through this kind of account, you must pay them directly.

When homeowners don't pay their property taxes, the overdue amount becomes a lien on the property. A lien effectively makes the property collateral for the debt. In West Virginia, the tax lien, including interest and other charges, attaches to the home on July 1st. (W. Va. Code § 11A-1-2 (2025).)

All states, including West Virginia, have laws that allow the local government to sell a home through a tax sale process to collect delinquent taxes.

What Are the Legal Consequences of Not Paying Property Taxes?

Once there is a tax lien on a property, state law establishes how property tax sales or tax foreclosures work. Typically, if a property owner is behind on their property taxes, the government will take the property and liquidate it, sell the property, or sell the tax lien, using the funds to pay off the tax bill. (Usually, the purchaser of the lien can later initiate a sale process if the taxes aren't paid.) But the exact process depends on state law.

State law defines when a property becomes subject to a tax lien, the process for selling the lien or the property at public auction (or otherwise liquidating the property to cover an unpaid tax debt), and the requirements for transferring ownership if taxes remain unpaid. State law also sets redemption periods, notice requirements, and the rights of property owners to receive any surplus funds from the sale, as decided by the U.S. Supreme Court in Tyler v. Hennepin County, 598 U.S. 631 (2023). The Tyler decision prohibits taxing authorities from keeping excess sale proceeds without providing the former owner an opportunity to recover those funds.

Local rules and county procedures govern how a tax sale or foreclosure is actually conducted. These rules sometimes establish additional requirements for the sale process, such as how and where bids are accepted, what documentation is required, and how proceeds are distributed after the sale.

West Virginia uses a tax deed sale process.

What Are the Penalties and Interest for Delinquent Property Taxes in West Virginia?

County sheriff's departments mail tax tickets to property owners each year showing what tax is due and how the tax may be paid. (W. Va. Code, § 11A-1-8 (2025).)

In West Virginia, the first installment of taxes is due on September 1st and becomes delinquent on October 1st. The second installment is due on the following March 1st and becomes delinquent on April 1st. (W. Va. Code § 11A-1-3 (2025).)

Unpaid property taxes accrue interest at 9% annually. (W. Va. Code, § 11A-1-3 (2025).)

What Is a Tax Deed Sale and How Does It Work in West Virginia?

When taxes are unpaid, property owners get placed on the delinquent list by the sheriff's departments. These lists are presented to county commissions by May 15 each year and then sent to the State Auditor's Office by June 1. (W. Va. Code, § 11A-2-14 (2025).)

On or before September 10, the county sheriff's departments prepare a second list of delinquent properties. (W. Va. Code, § 11A-3-2 (2025).) If taxes are still unpaid on October 31, those properties are certified to the State Auditor's Office. (W. Va. Code, § 11A-3-2, § 11A-3-44, § 11A-3-8 (2025).)

If the taxes on the property are still unpaid, the property is certified for public auction beginning March 1. (W. Va. Code, § 11A-3-44 (2025).) The auctions are then held in each county sometime later. (W. Va. Code, § 11A-3-45 (2025).)

Can I Get My Home Back After a Tax Sale in West Virginia?

Many states give delinquent taxpayers the chance to pay off the amounts owed and keep the home. This process is called "redeeming" the property.

Redemption Before Certification

In West Virginia, the property may be redeemed at any time prior to the auditor's certification of such property to the deputy commissioner for sale by auction. (W. Va. Code § 11A-3-38, § 11A-3-42 to 11A-3-45 (2025).)

Redemption Before a Tax Deed Is Issued

Property sold by the commissioner at a public auction may be redeemed at any time before a tax deed is issued. (W. Va. Code § 11A-3-56 (2025).)

How Much Will It Cost to Redeem My West Virginia Home?

To redeem prior to certification, you'll have to pay:

• the overdue amount of taxes, interest, and charges plus 12% interest per year from the date of certification
• all assessed taxes for the year in which certification occurred plus 12% interest per year from the date you fell delinquent, and
• all taxes that would have been assessed since the certification (as if the certification had not occurred), except those for the current year, plus 12% interest per year. (W. Va. Code § 11A-3-38 (2025).)

The amount needed to redeem a property sold at public auction but before a deed is issued is:

What Are the Payment Plans and Tax Relief Options in West Virginia?

Even though you'll get a short redemption period after a West Virginia tax lien sale, in most cases, it's better to take action before you become delinquent on your taxes to make them more affordable. You could, for example, find out if you meet the criteria for a property tax exemption or request a change in the property's assessment if you feel your assessed property value isn't reflective of the fair market value.

If you pay your property taxes early, you can get a discount. Taxes paid on or before the date when they are payable, including both first and second installments, get a discount of 2.5%. (W. Va. Code, § 11A-1-3 (2025).)

To learn more about property tax payment options, contact your county assessor's office.

Does a Mortgage Survive a Tax Deed Process in West Virginia?

If your loan isn't escrowed and you fail to pay the property taxes, your loan servicer will probably pay the delinquent amount and then bill you for them. But why is the servicer concerned about unpaid property taxes? Because a property tax lien has priority.

Property Tax Liens Get Priority

Property tax liens almost always have priority over other liens, including mortgage liens and deed of trust liens. (For purposes of this discussion, the terms "mortgage" and "deed of trust" are used interchangeably.)

Because a property tax lien has priority, if you lose your home in a tax sale process, the process wipes out any mortgages. So, the loan servicer will usually advance money to pay delinquent property taxes to prevent this from happening. Most mortgages have a clause allowing the lender to then add the amount it paid to your loan balance. You'll then have to make repayment arrangements with the servicer.

You Might Face a Foreclosure If You Don't Reimburse the Servicer

The terms of most mortgage contracts require the borrower to stay current on the property taxes. If you don't reimburse the servicer for the tax amount it paid, you'll be in default. The servicer can then foreclose on the home in the same manner as if you had fallen behind in monthly payments, using the using the process that West Virginia law allows.

Your Servicer Might Set Up an Escrow Account

After demanding repayment of the amount it paid for the taxes, penalties, plus interest (and assuming you repay this tax debt), your servicer will probably set up an escrow account for the loan.

Each month, you'll have to pay approximately one-twelfth of the estimated annual cost of property taxes—and perhaps other expenses, like insurance—along with your usual monthly payment of principal and interest. This money goes into the escrow account.

The loan servicer then pays the cost of the taxes and other escrow items on your behalf through the escrow account.

What Gives the Servicer the Right to Set Up an Escrow Account?

Many mortgages have a clause that gives the lender the ability to establish an escrow account basically at any time it chooses. The servicer sets up and manages the account on behalf of the lender.

To find out if and when the lender can set up an escrow account for your loan, read your mortgage contract and any other relevant documentation you've signed, like an escrow waiver.

Upsides and Downsides to Having a Mortgage Escrow Account

The downside to having an escrow account is that you'll have to make a bigger payment to the servicer each month. On the positive side, having an escrow account saves you from having to come up with a large amount of money when tax bills, and perhaps other bills, are due.

Learn More About West Virginia Property Taxes

To learn more about property taxes in West Virginia, visit the West Virginia Tax Division website.

If you're facing a property tax lien sale in West Virginia and have questions (or need help redeeming your property), consider talking to a foreclosure, tax, or real estate lawyer.