tax deed
Virginia tax deed guide
Virginia permits judicial sale of delinquent real estate. The purchaser is acquiring property through a court proceeding, not an ordinary tax-lien certificate.
Source review applies to the named instrument and scope in the worked example below. It does not cover every county procedure or transaction in Virginia.
When does the clock start?
Delinquency eligibility, the court sale, confirmation, and deed are separate events in the acquisition timeline.
How and when is a return earned?
No statutory investor interest accrues daily, monthly or annually on this completed deed purchase.
What amount earns a return?
The purchase price is a real-estate acquisition cost, not an interest-bearing certificate balance or guaranteed redemption principal.
What happens at redemption?
For the ordinary judicial tax sale, §58.1-3965 permits redemption before the date of sale. The supported completed purchase does not create a post-sale interest-bearing repayment claim.
When does earning end?
The court-supervised conveyance resolves the sale, subject to the governing procedures.
Does property use change the rules?
Classification sources checked 2026-09-15. Review applies to the procedures described below; calculator support is stated separately.
Condemned structures, statutory nuisances, derelict buildings and declared blight can bring forward eligibility for a judicial tax sale under §58.1-3965. These require the specified legal status, not just a buyer’s condition assessment.
A separate nonjudicial route under §58.1-3975 depends on assessed value and, for certain categories, acreage, lack of recorded mortgage/deed-of-trust liens, improvement status, buildability or redevelopment designation. Select the actual sale route before applying deadlines or title assumptions.
What to verify before bidding
Obtain the applicable sale authority, land-book acreage and value, recorded liens, condition declarations, zoning determinations and sale notice.
What this calculator covers
The example covers completed judicial delinquent-tax purchases. The separate minimal-size/value nonjudicial route and pre-sale redemption are not modeled.
Try the rules
What this deed purchase earns
Virginia — completed judicial delinquent-tax property purchase. A private buyer acquires real estate through a completed judicial delinquent-tax sale. Excludes pending confirmation, installment redemption agreements, judicial challenges, surviving rights and federal redemption.
The purchase price is a real-estate acquisition cost, not an interest-bearing certificate balance or guaranteed redemption principal.
The prefilled amounts and any collector conventions below are illustrative assumptions. Confirm those facts for an actual holding.
Holding the property
No statutory interest over time.
The flat line shows no statutory investor interest. Your purchase price is not a repayable lien balance; property value and resale proceeds are separate.
Statutory investor interest is not applicable to this completed property purchase. There is no guaranteed repayment of the purchase price or interest.
View values at each change
| Date | Statutory interest |
|---|---|
| Jan 1, 2026 | $0.00 |
| Jan 1, 2027 | $0.00 |
No statutory investor interest accrues daily, monthly or annually on this completed deed purchase. Values use the inputs above and the same calculator as the worked example.
No statutory interest for this instrument. Statutory investor interest is not applicable to this completed property purchase. There is no guaranteed repayment of the purchase price or interest.
- A private buyer acquires real estate through a completed judicial delinquent-tax sale.
- Section 58.1-3965(B) permits the owner to redeem before the date of sale by paying the required amounts. The purchase model begins only after the court’s applicable sale and conveyance steps are complete.
- The holding date does not start an investor interest clock. A $25,000 deed purchase still has no statutory interest entitlement after one day, six months or one year; this does not value the property at $25,000 or promise its repayment.
- Track rental income, actual sale proceeds, ownership expenses and gains or losses separately. Taxpayer delinquency charges and interest payable by a financed buyer are not investor earnings.
- Excludes pending confirmation, installment redemption agreements, judicial challenges, surviving rights and federal redemption.
Illustrative statutory components only, not investment profit. Nonrefundable overbids and fees can produce a loss even when interest is earned. Cash receipts, property value, sale proceeds and booked income are separate.
Before you bid
What to watch for
- A parcel being eligible for suit is not the same as a completed foreclosure or deliverable deed.
- Calculator scope: A private buyer acquires real estate through a completed judicial delinquent-tax sale. Excludes pending confirmation, installment redemption agreements, judicial challenges, surviving rights and federal redemption.
Read the rules
Official sources
Use the governing law and the county’s sale terms to confirm the rules for your certificate or deed.
Keep reading
Related guides
Compare nearby states, then return to the full library or the product page that matches this instrument.