WHITE SULPHUR SPRINGS, W.Va. — The West Virginia Tax Division has withdrawn two previously filed sales‑tax liens against The Greenbrier Resort but has added four new liens totaling $2.36 million, continuing a long‑running pattern of delinquent tax filings tied to the historic property.
According to filings with the Greenbrier County Circuit Clerk, the state removed liens amounting to $771,347, originally filed last August for tax periods due roughly one year ago. At the same time, the Tax Division filed four new liens for unpaid sales taxes, penalties, and interest. The new liens include:
- $568,559 for taxes originally due Oct. 31, 2025
- $599,838 for taxes due Sept. 30, 2025
- $592,296 for taxes due Aug. 31, 2025
- $602,501 for taxes due July 31, 2025
The Greenbrier, owned by the Justice family since 2009, is already at the center of a federal legal battle after White Sulphur Springs Holdings, a company linked to Omni Hotels’ parent corporation, purchased nearly $300 million in first‑lien debt tied to the resort earlier this month. That company has filed a motion in federal court seeking to place the resort into receivership, citing what it describes as years of unpaid taxes, financial mismanagement, and “waste, fraud and abuse.”
The new liens add pressure to the resort’s financial picture as the Justice family contests the receivership effort. Attorneys for the debt‑holding company argue that continued tax delinquencies risk further liens and threaten the resort’s long‑term stability.
