Sale of Property for Delinquent Taxes
The judicial sale of land for delinquent taxes is allowed under the provisions of Virginia Code Section 58.1-3965. The auction is held at the front door of the Loudoun County Courthouse in Leesburg, Virginia. All properties to be sold are advertised in the Loudoun Now newspaper for four consecutive weeks prior to the sale date.
Please subscribe to the Tax Notices category of the Alert Loudoun system to receive notice of future tax sales. You may register to receive emails or text pages over your cellular phone or pager.
Terms of Sale
- The sale of any real property is subject to the approval and confirmation by the Circuit Court of Loudoun County.
- The Special Commissioner of Sale reserves the right to withdraw from sale any property listed and to reject any bid by declaring "No Sale" after the last bid received on a property.
- Any person who wishes to bid on any property during the auction must register with County staff before the start of bidding. As part of the registration process, potential bidders must: (i) demonstrate that they have sufficient funds on hand to pay the Minimum Deposit required for each parcel on which they want to bid; and (ii) sign a form certifying that they do not own any property in Loudoun County for which any delinquent taxes are due, or for which there are zoning or other violations.
- The Minimum Deposit required for each parcel will be advertised as part of the property description. The full amount of the Minimum Deposit must be paid by cash, or by cashier's or certified check made payable to Gary M. Clemens, Clerk of the Loudoun County Circuit Court, at the time the auctioneer declares the sale.
- In lieu of attending the auction, bidders may submit written bids to:
Office of the County Attorney
1 Harrison Street, SE
Fifth Floor, MSC Number 06
Leesburg, Virginia 20175
- All written bids must be accompanied by the applicable Minimum Deposit, which shall be paid by cashier's or certified check made payable to Gary M. Clemens, Clerk of the Loudoun County Circuit Court. Written bids must also be accompanied by a certification that the bidder is not the owner of any property in Loudoun County for which delinquent taxes are due, or for which there are zoning or other violations. A written bid form, which includes the required certification, can be obtained from the Special Commissioner of Sale.
- Written bids (with the required deposit and certification) will be received by the Special Commissioner of Sale at any time prior to the date of auction, and held under seal, until the auction. If a written bid exceeds the highest live bid received from the audience during the auction, the audience will have an opportunity to counter the written bid. If a higher bid is not received from the audience, the Special Commissioner of Sale may declare the sale to the proponent of the highest written bid, or may reject all bids by declaring "No Sale."
- If either a written bid or a live auction bid is approved by the circuit court, the balance of the purchase price must be paid in full within 30 days after confirmation.
- Once a written bid has been submitted and/or a live bid has been accepted during the auction, it cannot be withdrawn except by leave of the circuit court. Any bidder who attempts to withdraw his/her bid after it has been accepted by the Special Commissioner of Sale may be required to forfeit his/her deposit.
- Properties are offered "as is," with all faults and without warranties either expressed or implied. Prospective bidders should investigate the title on properties prior to bidding. The sale of the properties is not subject to the successful bidders’ ability to obtain title insurance.
- The sale of the properties does not include any personal property, including any vehicles, located on the real property that is being sold.
- All recording costs (including but not limited to any grantor’s tax/fee) will be at the expense of the purchaser. All property will be conveyed by Special Warranty Deed.
- Announcements made the day of sale take precedence over any prior verbal or written terms of sale.
Inspections / Investigations
The Special Commissioner of Sale represents that information regarding the property to be offered for sale, including acreage, type of improvements, etc., is taken from tax and/or land records, and is not guaranteed for either accuracy or completeness. Bidders are encouraged to make their own investigation to determine the condition, accessibility and occupancy status of each property and to bid accordingly. The sale will be made subject to matters visible upon inspection, and to restrictions, conditions, rights-of -way and easements, if any, contained in the instruments constituting the chain of title. Any costs incurred by a bidder to inspect or investigate any property are the bidder's.
The owner of any property may redeem it at any time before the date of sale by paying all taxes, penalties, interest, costs (including the pro rata costs of publication and attorney’s fees) incurred through the date before the auction.
More complete information on the properties to be sold can be obtained by examining the Court's files in the Clerk's Office of the Circuit Court of Loudoun County or contacting:
- Special Commissioner, Office of the County Attorney
1 Harrison St. SE
Leesburg, VA 20175
- Treasurer Henry C. Eickelberg
P.O. Box 347
Leesburg, VA 20178-0347
You may also contact the Deputy Treasurer for Collections at 703-771-5656.
Any excess proceeds/funds resulting from a tax sale are held by the Clerk's Office of the Circuit Court of Loudoun County. You may contact the Clerk’s Office at 703-777-0270 or email [email protected] if you are seeking a listing of excess proceeds/funds resulting from tax sales.