When The Taxes Go Unpaid
Va. Code 58.1-3965 — delinquent on December 31 after the second anniversary, and redemption before the judicial sale
When land may be sold. When taxes on real estate are delinquent on December 31 following the second anniversary of the date they became due, the real estate may be sold to collect all delinquent taxes. For property with a condemned structure, a nuisance, a derelict building, or declared blight, the date is the first anniversary instead.
Smaller properties. On a court finding, real estate with an assessed value of $100,000 or less is subject to sale by public auction when taxes are delinquent on December 31 following the first anniversary of the date they became due.
Notice first. The tax collecting officer sends notice to the owner's last known address, and to the property address if different, at least 30 days before starting any judicial proceeding.
Redemption. The owner, or the owner's heirs, devisees, successors and assigns, may redeem before the date set for the judicial sale by paying into court all taxes, penalties and interest due, including those owed to a town or other concurrent taxing entity, with all costs, including publication and a reasonable attorney fee set by the court.
What the redemption amount includes, the notices that must be given, and what happens to any money left after a sale are set out in other sections that are not on this page. Whether a particular property can still be redeemed is a question for a licensed Virginia attorney.
Sources for this section (2)
- Va. Code 58.1-3965 — When land may be sold for delinquent taxes
- Va. Code 58.1-3974 — Redemption by the owner before the judicial sale
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Virginia attorney.