Selling land with back taxes in Virginia

How Virginia handles unpaid property taxes

Virginia enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in Virginia: Delinquent real estate is sold by judicial sale, generally once taxes are unpaid on December 31 after the second anniversary of the due date. The owner or heirs can redeem any time before the date set for sale by paying all taxes, penalties, interest, costs and attorney fees. Land assessed at $100,000 or less can be sold after about one year of delinquency instead of two, if the court so finds. The former owner can claim surplus sale proceeds within 2 years of confirmation. Parcels assessed at $15,000 or less, and some unimproved parcels up to $40,000, can be auctioned by the treasurer without a court case. Some low-value parcels can instead be deeded by court order to the locality or its land bank.

Law: Va. Code 58.1-3965, 58.1-3967, 58.1-3970.1, 58.1-3974, 58.1-3975. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Virginia land at a glance

• Average farm real estate value: $6,300 per acre (2026, USDA).
• Average property tax on farmland: about $17.40 per acre per year (2022 Census of Agriculture).
• Transfer tax: State recordation tax of 25 cents per $100 (0.25%) plus a grantor tax of 50 cents per $500 (0.10%), about 0.35% at state level. A local recordation tax equal to one-third of the state recordation tax may add about 0.083%. In the nine Northern Virginia Transportation Authority localities, two regional fees add 0.10% each, and Hampton Roads Transportation District localities add 0.06%.
• Seller disclosure: Virginia's Residential Property Disclosure Act applies to residential real property of one to four dwelling units, so vacant land is outside it. A lot in a property owners' association still needs the association's resale certificate (Va. Code 55.1-2308). The buyer can cancel within a set period after receiving it, or any time before settlement if it never arrives (Va. Code 55.1-2312).

These are statewide averages, not an appraisal. See selling land in Virginia for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions