{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3975.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3975.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3975.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3975.html"}],"law_id":76585,"edition_id":1,"section_id":76585,"structure_id":14915,"section_number":"58.1-3975","catch_line":"Nonjudicial sale of tax delinquent real properties of minimal size and value","history":"2004, c. 100; 2006, c. 616; 2014, c. 28; 2015, c. 59; 2017, c. 437; 2020, c. 257; 2023, cc. 506, 507; 2024, c. 636; 2025, c. 376.","full_text":"A\n\nNotwithstanding any other provision of this title, the treasurer or other officer responsible for collecting taxes may sell, at public auction, any parcel of real property that is assessed at $15,000 or less, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due.B\n\nThe treasurer or other officer responsible for collecting taxes may in addition sell, at public auction, any parcel of real property that is assessed at more than $15,000 but no more than $30,000, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due, it is not subject to a recorded mortgage or deed of trust lien, and such parcel:1\n\nIs unimproved and measures no more than 43,560 square feet (1.0 acre);2\n\nIs unimproved and is determined to be unsuitable for building due to the size, shape, zoning, floodway, or other environmental designations of the parcel made by the locality’s zoning administrator or other official designated by the locality to administer its zoning ordinance and carry out the duties set forth in subdivision A 4 of § 15.2-2286;3\n\nHas a structure on it that has been condemned by the local building official pursuant to applicable law or ordinance;4\n\nHas been declared by the locality a nuisance as that term is defined in § 15.2-900;5\n\nContains a derelict building as that term is defined in § 15.2-907.1; or6\n\nHas been declared by the locality to be blighted as that term is defined in § 36-3.\n\t\t\t\tFor purposes of determining the area of any parcel, the area or acreage found in the locality’s land book shall be determinative.C\n\nThe treasurer or other duly authorized official responsible for collecting taxes may in addition sell, at public auction, any parcel of real property that is assessed at more than $30,000 but no more than $40,000, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due, such parcel is not subject to a recorded mortgage or deed of trust lien, such parcel is within an area designated by the local governing body as an urban redevelopment or revitalization zone, and such parcel is unimproved and measures no more than 21,825 square feet (0.5 acre). For purposes of determining the area of any parcel, the area or acreage found in the locality’s land book shall be determinative.D\n\nAt least 30 days prior to conducting a sale under this section, the treasurer or other officer responsible for collecting taxes shall:1\n\nSend notice by certified or registered mail to the record owner or owners of such property and anyone appearing to have an interest in the property at their last known address as contained in the records of the treasurer or other officer responsible for collecting taxes; and2\n\nPost notice of such sale at the property location, if such property has frontage on any public or private street, and at the circuit courthouse of the locality.E\n\nThe treasurer or other officer responsible for collecting taxes shall also cause a notice of sale to be published in the legal classified section of a newspaper of general circulation in the locality in which the property is located at least seven days prior to the sale; however, if the annual taxes assessed on the property are less than $500, such notice may be placed, in lieu of publication, on the treasurer’s or local government’s website beginning at least seven days prior to sale and through the date of sale. The pro rata costs of posting notice, publication, and mailing shall become a part of the tax and shall be collected if payment is made in redemption of such real property.F\n\nThe treasurer or other officer responsible for collecting taxes may advertise and sell multiple parcels at the same time and place pursuant to one notice of sale.G\n\nThe treasurer or other officer responsible for collecting taxes may enter into an agreement with the owner of such parcel for payment over time.H\n\nThe owner of any property, or other interested party, may redeem it at any time prior to the date of the sale by paying all accumulated taxes, penalties, interest, and costs thereon, including reasonable attorney fees. Partial payment of delinquent taxes, penalties, interest, or costs shall be insufficient to redeem the property and shall not operate to suspend, invalidate, or nullify any sale brought pursuant to this section.I\n\nAt the time of sale, the treasurer or other officer responsible for collecting taxes shall sell to the highest bidder at public auction each parcel that has not been redeemed by the owner. Such sale shall be free and clear of the locality’s tax lien, but shall not affect easements or other rights of record recorded prior to the date of sale or liens recorded prior to the date of sale unless the treasurer has given the lienholder written notice of the sale at least 30 days prior to the sale, at the lienholder’s address of record and through his registered agent, if any. The treasurer or other officer responsible for collecting taxes shall tender a special warranty deed pursuant to this section to effectuate the conveyance of the parcel to the highest bidder.J\n\nIf the sale proceeds are insufficient to pay the amounts owed in full, the treasurer or other officer responsible for collecting taxes may remove the unpaid taxes from the books and mark the same as satisfied. The sale proceeds shall be applied first to the costs of sale, then to the taxes, penalty, interest, and fees due on the parcel, and thereafter to any other taxes or other charges owed by the former owner to the jurisdiction.K\n\nAny excess proceeds shall remain the property of the former owner, subject to claims of creditors, and shall be kept by the treasurer or other officer responsible for collecting taxes in an interest-bearing escrow account. If any petition for excess proceeds is made to the treasurer or other officer responsible for collecting taxes under this section, the treasurer or officer holding the funds shall forward the funds to the locality’s circuit court clerk to be interpleaded along with a copy of the claim for excess proceeds. A copy of such transmission shall be forwarded to the claimant. The burden of scheduling a hearing with the circuit court on the claim shall be that of the claimant and shall be made within two years of the date of the sale of the property that generated the excess funds. In the event that funds remain with the court two years after the date of the sale, the locality may petition to have the funds distributed to the locality’s general fund. If no claim for payment of excess proceeds is made within two years after the date of sale, the treasurer or other responsible officer shall deposit the excess proceeds in the jurisdiction’s general fund.L\n\nIf the sale does not produce a successful bidder, the treasurer or other responsible officer shall add the costs of sale incurred by the jurisdiction to the delinquent real estate account.","order_by":null,"text":{"0":{"id":274915,"text":"Notwithstanding any other provision of this title, the treasurer or other officer responsible for collecting taxes may sell, at public auction, any parcel of real property that is assessed at $15,000 or less, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":274916,"text":"The treasurer or other officer responsible for collecting taxes may in addition sell, at public auction, any parcel of real property that is assessed at more than $15,000 but no more than $30,000, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due, it is not subject to a recorded mortgage or deed of trust lien, and such parcel:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":274917,"text":"Is unimproved and measures no more than 43,560 square feet (1.0 acre);","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":274918,"text":"Is unimproved and is determined to be unsuitable for building due to the size, shape, zoning, floodway, or other environmental designations of the parcel made by the locality’s zoning administrator or other official designated by the locality to administer its zoning ordinance and carry out the duties set forth in subdivision A 4 of § 15.2-2286;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":274919,"text":"Has a structure on it that has been condemned by the local building official pursuant to applicable law or ordinance;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":274920,"text":"Has been declared by the locality a nuisance as that term is defined in § 15.2-900;","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":274921,"text":"Contains a derelict building as that term is defined in § 15.2-907.1; or","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"7":{"id":274922,"text":"Has been declared by the locality to be blighted as that term is defined in § 36-3.\n\t\t\t\tFor purposes of determining the area of any parcel, the area or acreage found in the locality’s land book shall be determinative.","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"C"},"8":{"id":274923,"text":"The treasurer or other duly authorized official responsible for collecting taxes may in addition sell, at public auction, any parcel of real property that is assessed at more than $30,000 but no more than $40,000, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due, such parcel is not subject to a recorded mortgage or deed of trust lien, such parcel is within an area designated by the local governing body as an urban redevelopment or revitalization zone, and such parcel is unimproved and measures no more than 21,825 square feet (0.5 acre). For purposes of determining the area of any parcel, the area or acreage found in the locality’s land book shall be determinative.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B6","next_prefix":"D"},"9":{"id":274924,"text":"At least 30 days prior to conducting a sale under this section, the treasurer or other officer responsible for collecting taxes shall:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"10":{"id":274925,"text":"Send notice by certified or registered mail to the record owner or owners of such property and anyone appearing to have an interest in the property at their last known address as contained in the records of the treasurer or other officer responsible for collecting taxes; and","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"11":{"id":274926,"text":"Post notice of such sale at the property location, if such property has frontage on any public or private street, and at the circuit courthouse of the locality.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"E"},"12":{"id":274927,"text":"The treasurer or other officer responsible for collecting taxes shall also cause a notice of sale to be published in the legal classified section of a newspaper of general circulation in the locality in which the property is located at least seven days prior to the sale; however, if the annual taxes assessed on the property are less than $500, such notice may be placed, in lieu of publication, on the treasurer’s or local government’s website beginning at least seven days prior to sale and through the date of sale. The pro rata costs of posting notice, publication, and mailing shall become a part of the tax and shall be collected if payment is made in redemption of such real property.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D2","next_prefix":"F"},"13":{"id":274928,"text":"The treasurer or other officer responsible for collecting taxes may advertise and sell multiple parcels at the same time and place pursuant to one notice of sale.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"14":{"id":274929,"text":"The treasurer or other officer responsible for collecting taxes may enter into an agreement with the owner of such parcel for payment over time.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"15":{"id":274930,"text":"The owner of any property, or other interested party, may redeem it at any time prior to the date of the sale by paying all accumulated taxes, penalties, interest, and costs thereon, including reasonable attorney fees. Partial payment of delinquent taxes, penalties, interest, or costs shall be insufficient to redeem the property and shall not operate to suspend, invalidate, or nullify any sale brought pursuant to this section.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G","next_prefix":"I"},"16":{"id":274931,"text":"At the time of sale, the treasurer or other officer responsible for collecting taxes shall sell to the highest bidder at public auction each parcel that has not been redeemed by the owner. Such sale shall be free and clear of the locality’s tax lien, but shall not affect easements or other rights of record recorded prior to the date of sale or liens recorded prior to the date of sale unless the treasurer has given the lienholder written notice of the sale at least 30 days prior to the sale, at the lienholder’s address of record and through his registered agent, if any. The treasurer or other officer responsible for collecting taxes shall tender a special warranty deed pursuant to this section to effectuate the conveyance of the parcel to the highest bidder.","type":"section","prefixes":["I"],"prefix":"I","entire_prefix":"I","prefix_anchor":"I","level":1,"prior_prefix":"H","next_prefix":"J"},"17":{"id":274932,"text":"If the sale proceeds are insufficient to pay the amounts owed in full, the treasurer or other officer responsible for collecting taxes may remove the unpaid taxes from the books and mark the same as satisfied. The sale proceeds shall be applied first to the costs of sale, then to the taxes, penalty, interest, and fees due on the parcel, and thereafter to any other taxes or other charges owed by the former owner to the jurisdiction.","type":"section","prefixes":["J"],"prefix":"J","entire_prefix":"J","prefix_anchor":"J","level":1,"prior_prefix":"I","next_prefix":"K"},"18":{"id":274933,"text":"Any excess proceeds shall remain the property of the former owner, subject to claims of creditors, and shall be kept by the treasurer or other officer responsible for collecting taxes in an interest-bearing escrow account. If any petition for excess proceeds is made to the treasurer or other officer responsible for collecting taxes under this section, the treasurer or officer holding the funds shall forward the funds to the locality’s circuit court clerk to be interpleaded along with a copy of the claim for excess proceeds. A copy of such transmission shall be forwarded to the claimant. The burden of scheduling a hearing with the circuit court on the claim shall be that of the claimant and shall be made within two years of the date of the sale of the property that generated the excess funds. In the event that funds remain with the court two years after the date of the sale, the locality may petition to have the funds distributed to the locality’s general fund. If no claim for payment of excess proceeds is made within two years after the date of sale, the treasurer or other responsible officer shall deposit the excess proceeds in the jurisdiction’s general fund.","type":"section","prefixes":["K"],"prefix":"K","entire_prefix":"K","prefix_anchor":"K","level":1,"prior_prefix":"J","next_prefix":"L"},"19":{"id":274934,"text":"If the sale does not produce a successful bidder, the treasurer or other responsible officer shall add the costs of sale incurred by the jurisdiction to the delinquent real estate account.","type":"section","prefixes":["L"],"prefix":"L","entire_prefix":"L","prefix_anchor":"L","level":1,"prior_prefix":"K"}},"ancestry":[{"id":14915,"edition_id":1,"name":"Sale of Delinquent Tax Lands","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:50:45","date_modified":"2026-06-26 03:50:45","permalink":{"id":258937,"object_type":"structure","relational_id":14915,"identifier":"4","token":"58.1\/III\/39\/4","url":"\/58.1\/III\/39\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":70850,"structure_id":14915,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","url":"\/58.1-3965\/","token":"58.1\/III\/39\/4\/58.1-3965","metadata":false},{"id":84469,"structure_id":14915,"section_number":"58.1-3965.1","catch_line":"Additional authority to sell land for delinquent taxes","url":"\/58.1-3965.1\/","token":"58.1\/III\/39\/4\/58.1-3965.1","metadata":false},{"id":73209,"structure_id":14915,"section_number":"58.1-3965.2","catch_line":"Additional authority to sell land for certain delinquent special taxes or special assessments","url":"\/58.1-3965.2\/","token":"58.1\/III\/39\/4\/58.1-3965.2","metadata":false},{"id":75933,"structure_id":14915,"section_number":"58.1-3966","catch_line":"Employment of attorney to institute proceedings; bond of attorney","url":"\/58.1-3966\/","token":"58.1\/III\/39\/4\/58.1-3966","metadata":false},{"id":62535,"structure_id":14915,"section_number":"58.1-3967","catch_line":"How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale","url":"\/58.1-3967\/","token":"58.1\/III\/39\/4\/58.1-3967","metadata":false},{"id":72566,"structure_id":14915,"section_number":"58.1-3968","catch_line":"When two or more parcels may be covered by one complaint","url":"\/58.1-3968\/","token":"58.1\/III\/39\/4\/58.1-3968","metadata":false},{"id":73466,"structure_id":14915,"section_number":"58.1-3969","catch_line":"Order of reference; appointment of special commissioner to make sale; costs; attorney fees","url":"\/58.1-3969\/","token":"58.1\/III\/39\/4\/58.1-3969","metadata":false},{"id":74901,"structure_id":14915,"section_number":"58.1-3970","catch_line":"County, city, etc., may be purchaser","url":"\/58.1-3970\/","token":"58.1\/III\/39\/4\/58.1-3970","metadata":false},{"id":56926,"structure_id":14915,"section_number":"58.1-3970.1","catch_line":"Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities","url":"\/58.1-3970.1\/","token":"58.1\/III\/39\/4\/58.1-3970.1","metadata":false},{"id":61813,"structure_id":14915,"section_number":"58.1-3970.2","catch_line":"When delinquent taxes may be deemed paid in full","url":"\/58.1-3970.2\/","token":"58.1\/III\/39\/4\/58.1-3970.2","metadata":false},{"id":64041,"structure_id":14915,"section_number":"58.1-3971","catch_line":"Property improperly placed on delinquent land books","url":"\/58.1-3971\/","token":"58.1\/III\/39\/4\/58.1-3971","metadata":false},{"id":64260,"structure_id":14915,"section_number":"58.1-3972","catch_line":"Reserved","url":"\/58.1-3972\/","token":"58.1\/III\/39\/4\/58.1-3972","metadata":false},{"id":85203,"structure_id":14915,"section_number":"58.1-3973","catch_line":"Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes","url":"\/58.1-3973\/","token":"58.1\/III\/39\/4\/58.1-3973","metadata":false},{"id":64647,"structure_id":14915,"section_number":"58.1-3974","catch_line":"Redemption of land by owner; lien for taxes paid","url":"\/58.1-3974\/","token":"58.1\/III\/39\/4\/58.1-3974","metadata":false},{"id":76585,"structure_id":14915,"section_number":"58.1-3975","catch_line":"Nonjudicial sale of tax delinquent real properties of minimal size and value","url":"\/58.1-3975\/","token":"58.1\/III\/39\/4\/58.1-3975","metadata":false},{"id":82845,"structure_id":14915,"section_number":"58.1-3976","catch_line":"Reserved","url":"\/58.1-3976\/","token":"58.1\/III\/39\/4\/58.1-3976","metadata":false}],"previous_section":{"id":64647,"structure_id":14915,"section_number":"58.1-3974","catch_line":"Redemption of land by owner; lien for taxes paid","url":"\/58.1-3974\/","token":"58.1\/III\/39\/4\/58.1-3974","metadata":false},"next_section":{"id":82845,"structure_id":14915,"section_number":"58.1-3976","catch_line":"Reserved","url":"\/58.1-3976\/","token":"58.1\/III\/39\/4\/58.1-3976","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3975\/","history_text":"

This law was first created in 2004. The record of its establishment is cataloged in chapter 100<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2006, chapter 616<\/a>; in 2014, chapter 28<\/a>; in 2015, chapter 59<\/a>; in 2017, chapter 437<\/a>; in 2020, chapter 257<\/a>; in 2023, chapters 506<\/a> and 507<\/a>; in 2024, chapter 636<\/a>; in 2025, chapter 376<\/a>.<\/p>","references":false,"refers_to":[{"id":67238,"section_number":"15.2-2286","catch_line":"Permitted provisions in zoning ordinances; amendments; applicant to pay delinquent taxes; penalties","order_by":null,"url":"\/15.2-2286\/"},{"id":81812,"section_number":"15.2-900","catch_line":"Abatement or removal of nuisances by localities; recovery of costs","order_by":null,"url":"\/15.2-900\/"},{"id":62717,"section_number":"15.2-907.1","catch_line":"Authority to require removal, repair, etc., of buildings that are declared to be derelict; civil penalty","order_by":null,"url":"\/15.2-907.1\/"},{"id":56393,"section_number":"36-3","catch_line":"Definitions","order_by":null,"url":"\/36-3\/"}],"permalink":{"id":258995,"object_type":"law","relational_id":76585,"identifier":"58.1-3975","token":"58.1\/III\/39\/4\/58.1-3975","url":"\/58.1-3975\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3975\/","token":"58.1\/III\/39\/4\/58.1-3975","dublin_core":{"Title":"Nonjudicial sale of tax delinquent real properties of minimal size and value","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3975","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding any other provision of this title, the treasurer or other officer responsible for collecting taxes may sell, at public auction, any parcel of real property that is assessed at $15,000 or less, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The treasurer or other officer responsible for collecting taxes may in addition sell, at public auction, any parcel of real property that is assessed at more than $15,000 but no more than $30,000, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due, it is not subject to a recorded mortgage or deed of trust lien<\/span>, and such parcel: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Is unimproved and measures no more than 43,560 square feet (1.0 acre); <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Is unimproved and is determined to be unsuitable for building due to the size, shape, zoning, floodway, or other environmental designations of the parcel made by the locality’s zoning administrator or other official designated by the locality to administer its zoning ordinance<\/span> and carry out the duties set forth in subdivision A 4 of § 15.2-2286<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Has a structure on it that has been condemned by the local building official pursuant to applicable law<\/span> or ordinance<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Has been declared by the locality a nuisance as that term is defined in § 15.2-900<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Contains a derelict building as that term is defined in § 15.2-907.1<\/a>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Has been declared by the locality to be blighted as that term is defined in § 36-3<\/a>.\n\t\t\t\tFor purposes of determining the area of any parcel, the area or acreage found in the locality’s land book shall be determinative. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The treasurer or other duly authorized official responsible for collecting taxes may in addition sell, at public auction, any parcel of real property that is assessed at more than $30,000 but no more than $40,000, provided that the taxes on such parcel are delinquent on December 31 following the third anniversary of the date on which such taxes have become due, such parcel is not subject to a recorded mortgage or deed of trust lien<\/span>, such parcel is within an area designated by the local governing body as an urban redevelopment or revitalization zone, and such parcel is unimproved and measures no more than 21,825 square feet (0.5 acre). For purposes of determining the area of any parcel, the area or acreage found in the locality’s land book shall be determinative. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> At least 30 days prior to conducting a sale under this section, the treasurer or other officer responsible for collecting taxes shall: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Send notice by certified or registered mail to the record owner or owners of such property and anyone appearing to have an interest in the property at their last known address as contained in the records of the treasurer or other officer responsible for collecting taxes; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Post notice of such sale at the property location, if such property has frontage on any public or private street, and at the circuit<\/span> courthouse of the locality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The treasurer or other officer responsible for collecting taxes shall also cause a notice of sale to be published in the legal classified section of a newspaper of general circulation in the locality in which the property is located at least seven days prior to the sale; however, if the annual taxes assessed on the property are less than $500, such notice may be placed, in lieu of publication, on the treasurer’s or local government’s website beginning at least seven days prior to sale and through the date of sale. The pro rata costs of posting notice, publication, and mailing shall become a part of the tax and shall be collected if payment is made in redemption<\/span> of such real property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The treasurer or other officer responsible for collecting taxes may advertise and sell multiple parcels at the same time and place pursuant to one notice of sale. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The treasurer or other officer responsible for collecting taxes may enter into an agreement with the owner of such parcel for payment over time. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> The owner of any property, or other interested party<\/span>, may redeem it at any time prior to the date of the sale by paying all accumulated taxes, penalties, interest, and costs thereon, including reasonable attorney fees. Partial payment of delinquent taxes, penalties, interest, or costs shall be insufficient to redeem the property and shall not operate to suspend, invalidate, or nullify any sale brought pursuant to this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

I.<\/span> At the time of sale, the treasurer or other officer responsible for collecting taxes shall sell to the highest bidder at public auction each parcel that has not been redeemed by the owner. Such sale shall be free and clear of the locality’s tax lien<\/span>, but shall not affect easements or other rights of record recorded prior to the date of sale or liens<\/span> recorded prior to the date of sale unless the treasurer has given the lienholder written notice of the sale at least 30 days prior to the sale, at the lienholder’s address of record and through his registered agent, if any. The treasurer or other officer responsible for collecting taxes shall tender a special warranty deed pursuant to this section to effectuate the conveyance of the parcel to the highest bidder. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

J.<\/span> If the sale proceeds are insufficient to pay the amounts owed in full, the treasurer or other officer responsible for collecting taxes may remove the unpaid taxes from the books and mark the same as satisfied. The sale proceeds shall be applied first to the costs of sale, then to the taxes, penalty<\/span>, interest, and fees due on the parcel, and thereafter to any other taxes or other charges owed by the former owner to the jurisdiction<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

K.<\/span> Any excess proceeds shall remain the property of the former owner, subject to claims of creditors<\/span>, and shall be kept by the treasurer or other officer responsible for collecting taxes in an interest-bearing escrow account. If any petition<\/span> for excess proceeds is made to the treasurer or other officer responsible for collecting taxes under this section, the treasurer or officer holding the funds shall forward the funds to the locality’s circuit<\/span> court<\/span> clerk to be interpleaded along with a copy of the claim for excess proceeds. A copy of such transmission shall be forwarded to the claimant. The burden of scheduling a hearing<\/span> with the circuit<\/span> court<\/span> on the claim shall be that of the claimant and shall be made within two years of the date of the sale of the property that generated the excess funds. In the event that funds remain with the court<\/span> two years after the date of the sale, the locality may petition<\/span> to have the funds distributed to the locality’s general fund. If no claim for payment of excess proceeds is made within two years after the date of sale, the treasurer or other responsible officer shall deposit the excess proceeds in the jurisdiction<\/span>’s general fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

L.<\/span> If the sale does not produce a successful bidder, the treasurer or other responsible officer shall add the costs of sale incurred by the jurisdiction<\/span> to the delinquent real estate account. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNONJUDICIAL SALE OF TAX DELINQUENT REAL PROPERTIES OF MINIMAL SIZE AND VALUE (\u00a7\n58.1-3975)\n\nA. Notwithstanding any other provision of this title, the treasurer or other\nofficer responsible for collecting taxes may sell, at public auction, any parcel\nof real property that is assessed at $15,000 or less, provided that the taxes on\nsuch parcel are delinquent on December 31 following the third anniversary of the\ndate on which such taxes have become due.\n\nB. The treasurer or other officer responsible for collecting taxes may in\naddition sell, at public auction, any parcel of real property that is assessed\nat more than $15,000 but no more than $30,000, provided that the taxes on such\nparcel are delinquent on December 31 following the third anniversary of the date\non which such taxes have become due, it is not subject to a recorded mortgage or\ndeed of trust lien, and such parcel:\n\n 1. Is unimproved and measures no more than 43,560 square feet (1.0 acre);\n\n 2. Is unimproved and is determined to be unsuitable for building due to the\n size, shape, zoning, floodway, or other environmental designations of the\n parcel made by the locality’s zoning administrator or other official\n designated by the locality to administer its zoning ordinance and carry out\n the duties set forth in subdivision A 4 of § 15.2-2286;\n\n 3. Has a structure on it that has been condemned by the local building\n official pursuant to applicable law or ordinance;\n\n 4. Has been declared by the locality a nuisance as that term is defined in\n § 15.2-900;\n\n 5. Contains a derelict building as that term is defined in § 15.2-907.1;\n or\n\n 6. Has been declared by the locality to be blighted as that term is defined in\n § 36-3.\n \t\t\t\tFor purposes of determining the area of any parcel, the area or acreage\n found in the locality’s land book shall be determinative.\n\nC. The treasurer or other duly authorized official responsible for collecting\ntaxes may in addition sell, at public auction, any parcel of real property that\nis assessed at more than $30,000 but no more than $40,000, provided that the\ntaxes on such parcel are delinquent on December 31 following the third\nanniversary of the date on which such taxes have become due, such parcel is not\nsubject to a recorded mortgage or deed of trust lien, such parcel is within an\narea designated by the local governing body as an urban redevelopment or\nrevitalization zone, and such parcel is unimproved and measures no more than\n21,825 square feet (0.5 acre). For purposes of determining the area of any\nparcel, the area or acreage found in the locality’s land book shall be\ndeterminative.\n\nD. At least 30 days prior to conducting a sale under this section, the treasurer\nor other officer responsible for collecting taxes shall:\n\n 1. Send notice by certified or registered mail to the record owner or owners\n of such property and anyone appearing to have an interest in the property at\n their last known address as contained in the records of the treasurer or other\n officer responsible for collecting taxes; and\n\n 2. Post notice of such sale at the property location, if such property has\n frontage on any public or private street, and at the circuit courthouse of the\n locality.\n\nE. The treasurer or other officer responsible for collecting taxes shall also\ncause a notice of sale to be published in the legal classified section of a\nnewspaper of general circulation in the locality in which the property is\nlocated at least seven days prior to the sale; however, if the annual taxes\nassessed on the property are less than $500, such notice may be placed, in lieu\nof publication, on the treasurer’s or local government’s website\nbeginning at least seven days prior to sale and through the date of sale. The\npro rata costs of posting notice, publication, and mailing shall become a part\nof the tax and shall be collected if payment is made in redemption of such real\nproperty.\n\nF. The treasurer or other officer responsible for collecting taxes may advertise\nand sell multiple parcels at the same time and place pursuant to one notice of\nsale.\n\nG. The treasurer or other officer responsible for collecting taxes may enter\ninto an agreement with the owner of such parcel for payment over time.\n\nH. The owner of any property, or other interested party, may redeem it at any\ntime prior to the date of the sale by paying all accumulated taxes, penalties,\ninterest, and costs thereon, including reasonable attorney fees. Partial payment\nof delinquent taxes, penalties, interest, or costs shall be insufficient to\nredeem the property and shall not operate to suspend, invalidate, or nullify any\nsale brought pursuant to this section.\n\nI. At the time of sale, the treasurer or other officer responsible for\ncollecting taxes shall sell to the highest bidder at public auction each parcel\nthat has not been redeemed by the owner. Such sale shall be free and clear of\nthe locality’s tax lien, but shall not affect easements or other rights of\nrecord recorded prior to the date of sale or liens recorded prior to the date of\nsale unless the treasurer has given the lienholder written notice of the sale at\nleast 30 days prior to the sale, at the lienholder’s address of record and\nthrough his registered agent, if any. The treasurer or other officer responsible\nfor collecting taxes shall tender a special warranty deed pursuant to this\nsection to effectuate the conveyance of the parcel to the highest bidder.\n\nJ. If the sale proceeds are insufficient to pay the amounts owed in full, the\ntreasurer or other officer responsible for collecting taxes may remove the\nunpaid taxes from the books and mark the same as satisfied. The sale proceeds\nshall be applied first to the costs of sale, then to the taxes, penalty,\ninterest, and fees due on the parcel, and thereafter to any other taxes or other\ncharges owed by the former owner to the jurisdiction.\n\nK. Any excess proceeds shall remain the property of the former owner, subject to\nclaims of creditors, and shall be kept by the treasurer or other officer\nresponsible for collecting taxes in an interest-bearing escrow account. If any\npetition for excess proceeds is made to the treasurer or other officer\nresponsible for collecting taxes under this section, the treasurer or officer\nholding the funds shall forward the funds to the locality’s circuit court\nclerk to be interpleaded along with a copy of the claim for excess proceeds. A\ncopy of such transmission shall be forwarded to the claimant. The burden of\nscheduling a hearing with the circuit court on the claim shall be that of the\nclaimant and shall be made within two years of the date of the sale of the\nproperty that generated the excess funds. In the event that funds remain with\nthe court two years after the date of the sale, the locality may petition to\nhave the funds distributed to the locality’s general fund. If no claim for\npayment of excess proceeds is made within two years after the date of sale, the\ntreasurer or other responsible officer shall deposit the excess proceeds in the\njurisdiction’s general fund.\n\nL. If the sale does not produce a successful bidder, the treasurer or other\nresponsible officer shall add the costs of sale incurred by the jurisdiction to\nthe delinquent real estate account.\n\nHISTORY: 2004, c. 100; 2006, c. 616; 2014, c. 28; 2015, c. 59; 2017, c. 437;\n2020, c. 257; 2023, cc. 506, 507; 2024, c. 636; 2025, c. 376.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}