How the Smyth County sale works
- Sale type
- Judicial tax foreclosure
- How often
- As needed, when eligible parcels accumulate
- Typical timing
- Scheduled per suit by the special commissioner (no fixed cycle)
- Bidding
- Highest bid at commissioner sale, subject to circuit court confirmation
- Minimum bid
- Opening set by commissioner/court (taxes, penalties, interest, costs, fees)
- Deposit
- Deposit typically 20-25% or set sum per sale terms; balance on confirmation
- Payment
- Balance due after court confirmation
- What you receive
- Special Commissioner Deed
- Owner can redeem after the sale
- No
- Auction platform
- TACS (special commissioner) / Counts Realty & Auction Group
Virginia rules that apply here
Virginia is a judicial tax foreclosure state, governed by Va. Code §§58.1-3965 et seq.. Owner redemption after the sale: No. Read the Virginia overview →
Questions about this sale
The next sale is Nov 6, 2026 (announced). Date announced by the administering office or its auction platform; check the official notice before relying on it.
Smyth County runs judicial tax foreclosure sales, administered by Local Treasurer / Taxing Locality + Circuit Court / Special Commissioner. What the winning bidder receives: Special Commissioner Deed.
No. Virginia does not give the owner a redemption right after the sale (Va. Code §§58.1-3965 et seq.).
Highest bid at commissioner sale, subject to circuit court confirmation. Minimum bid: Opening set by commissioner/court (taxes, penalties, interest, costs, fees). Deposit: Deposit typically 20-25% or set sum per sale terms; balance on confirmation. Payment: Balance due after court confirmation.
On the Local Treasurer / Taxing Locality + Circuit Court / Special Commissioner site at taxva.com. BackLot links to it and never replaces it: check the notice before you bid.