Why Virginia has no over-the-counter list
Virginia sells no tax lien certificates and keeps no over-the-counter or struck-off tax list that an investor can buy from. Every parcel reaches an investor only through an advertised auction, either the judicial sale run by a court-appointed special commissioner or the narrow nonjudicial treasurer's sale of a minimal-value parcel. A county, city, or town may itself bid at any sale held under Article 4, and where a low-value parcel carries taxes and liens above the statutory share of its assessed value the locality may skip the auction entirely and have the court appoint a special commissioner to deed the parcel to the locality, its land bank entity, or a designated nonprofit. If a nonjudicial sale draws no successful bidder, the parcel is not shelved for over-the-counter purchase; the treasurer simply adds the costs of the sale back onto the delinquent real estate account and the parcel can be re-advertised. Watch locality surplus property listings and land bank inventories instead of looking for a tax OTC list.
Does Virginia publish a lands-available list?
Virginia has no Lands Available for Taxes list of the Florida type and no struck-to-the-state inventory. Parcels the locality takes in end up in the locality's own surplus property or land bank inventory and are resold under the general local government property statutes rather than under the tax-sale article.
Because there is no standing list, Virginia inventory reaches investors through the scheduled auctions instead. Check the county pages for each county's sale calendar, and compare against the states that do hold land off-auction before trusting any list marketed as an Virginia over-the-counter list.
Verified Aug 23, 2026 against Virginia sources.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.