Delinquent Tax Sale

The County of Botetourt conducts auctions for properties that have delinquent real estate taxes.

Delinquent Real Estate Taxes

The County of Botetourt conducts auctions for properties that have delinquent real estate taxes.

By the Code of Virginia, localities have the right to sell real estate after one-year delinquency if the parcel is assessed at a value of less than $100,000, or after second-year delinquency for a parcel assessed at a value exceeding $100,000. State law also provides that any property sold during these proceedings is purchased free and clear of all liens incurred by the owner or any other party involved in the suit.

The primary benefit of conducting a Judicial Tax Sale is to get the property into the hands of a responsible owner who will properly maintain the property and pay future taxes. To redeem the property (maintain ownership of), the current owner must pay all accumulated taxes, assessments, penalties, interest, and costs, including all legal fees by 5 pm on the date before the auction. All sales are subject to county and court approval.

Any listing of properties for the Tax Sale is subject to change up until the time of sale.

Please check The Fincastle Herald for advertisements. Tax sales are advertised for three separate weeks prior to the auction.

For additional information, email Taxing Authority Consulting Services, P.C. (TACS) or call 804-545-2500  Registration for sale information or FAQ.

Terms of Sale

All parcels are subject to redemption or prior sale and may be withdrawn from sale. The terms of sale are cash, or in the alternative, a down payment of not less than 25% of the bid price with the balance due in ten days. There is no bidder's premium. Each sale is subject to confirmation by the Court. Taxes are to be paid through the date of sale. Possession is given upon confirmation of sale. Premises at risk of the purchaser from the time bid off.

All parcels are sold in gross and not by the acre. All parcels are subject to any discrepancies on the land maps and to possible rights of parties in possession, encroachments, overlaps, overhangs, deficiency in quantity, all questions of boundaries, location and acreage which a current and accurate survey would disclose, roadways, unrecorded easements, or any other matter not of record which could be disclosed by inspection of the premises. No warranty is made as to the insurability of title. All bids will be reviewed by the Botetourt County Treasurer and final approval is subject to both County and Court review. Successful purchasers will receive a Special Warranty Deed issued by the Court. All recordation costs and grantor's tax are at the expense of the Purchaser. Persons intending to acquire more than one parcel should be prepared to tender separate checks for each purchase.