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North Carolina tax lien & tax deed sales

North Carolina is a tax deed state. Counties sell no tax lien certificates to investors; they enforce delinquent property taxes by foreclosing the tax lien in court and selling the property itself. Read more…

State law gives every taxing unit two paths: a foreclosure action in the nature of a mortgage foreclosure under G.S. 105-374, in which a court-appointed commissioner auctions the parcel at the courthouse door, and the simpler in rem method under G.S. 105-375, in which the tax collector dockets a certificate of taxes owed as a judgment and the sheriff sells the parcel under execution. Every high bid then sits through a 10-day upset bid period, so no North Carolina tax sale is final at the fall of the hammer. The process is governed by N.C.G.S. Chapter 105, Article 26.

Rules verified Aug 16, 2026 against North Carolina Statutes.

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Sale type: Tax deed
Auction method: premium bid
Over-the-counter: Not available
Counties: 100 counties

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Tax deed sales

A tax deed sale auctions the property itself to the highest bidder. Win, and you can take ownership, but the deed is not clean, insurable title on its own.

Auction method: premium bid (highest bidder)

Runs afterTaxes become delinquent on January 6. From then on the taxing unit can enforce its lien through either judicial path. More…

Under G.S. 105-374 it files a foreclosure action in the nature of a mortgage foreclosure in the county's General Court of Justice. Under G.S. 105-375 the tax collector files a certificate of taxes owed with the clerk of superior court no earlier than 30 days after the tax liens were advertised; docketing the certificate creates a valid judgment against the property, and execution may issue at any time after three months and before two years from the indexing of the judgment. Either remedy must be started within 10 years from the date the taxes became due.

Run byCourt-appointed commissioner (G.S. 105-374 foreclosure) or the county sheriff (G.S. More…

105-375 in rem execution sale); many counties retain a private foreclosure firm to manage the docket and conduct sales

DepositAt a G.S. 105-374 sale the commissioner may require the successful bidder to make a deposit of up to 20 percent of the bid; no deposit may be required of a taxing unit. More…

An upset bidder always files a deposit of 5 percent of the upset bid, minimum $750, with the clerk.

Balance dueState law fixes no uniform statewide deadline for paying the balance. More…

The winning bid becomes payable once the final upset bid period runs out and the sale is confirmed, on the terms the commissioner or sheriff announced for that sale. Confirm settlement deadlines and accepted payment methods with the office conducting the sale before bidding.

Surplus proceedsSale proceeds are applied first to the costs of the action, including the commissioner's and attorneys' fees, then to the taxes, penalties, and interest of the foreclosing unit, then to special assessments and the taxes of other taxing units. More…

Any surplus is paid as the court directs or held by the clerk of superior court, where the former owner, junior lienholders, and other claimants can file a special proceeding under G.S. 1-339.71 to establish ownership of the funds.

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

Redemption, delinquency, and over-the-counter at a glance

Redemption

How longNorth Carolina has no fixed redemption period of the certificate-state type and no post-sale redemption right. More…

In a G.S. 105-374 foreclosure, redemption is allowed before confirmation of the foreclosure sale: paying the taxes, penalties, interest, and costs discontinues the action, and the clerk may confirm the sale once 10 days pass after the report of sale with no upset bid or exception. In an in rem foreclosure, payment in full of the docketed judgment with interest and costs requires the tax collector to certify the payment and cancel the judgment. Because every sale also sits through the 10-day upset bid window, an owner in either path retains a last window to pay after the auction itself but before the sale is final.

What the owner paysAt least all taxes on the real property that have become due to the foreclosing unit at the time of the discontinuance, plus penalties, interest, and costs. More…

Delinquent taxes carry interest at 2 percent for the period January 6 to February 1 and three-fourths of one percent a month thereafter. Once an in rem judgment is docketed, the full judgment amount plus interest and costs accrued to the date of payment is required.

Delinquency

How it startsProperty taxes are due September 1 of the fiscal year and can be paid without interest through January 5. More…

They become delinquent on January 6, when interest begins at 2 percent for the period January 6 to February 1 and three-fourths of one percent a month after that until paid. The lien for the year's taxes attached to the parcel back on January 1, the annual listing date, and it is superior to all other liens, assessments, charges, rights, and claims of any kind regardless of when they arose, which is why a completed tax foreclosure can deliver clean title.

Over-the-counter

How to buyNorth Carolina sells no tax lien certificates and keeps no over-the-counter or struck-off list that investors can buy from. More…

Every parcel moves through a judicial foreclosure and a public sale with upset bids. When a taxing unit is itself the successful bidder at its own foreclosure sale, it takes title and may later resell the property; G.S. 105-376(c) permits a private resale to the former owner or another person who formerly had an interest for not less than the taxing unit's interest, and other disposals follow the general local government property statutes. Watch county surplus property listings rather than looking for an OTC tax list.

What is availableNorth Carolina has no Lands Available for Taxes list of the Florida type. More…

Parcels that draw no adequate private bid are typically bought in by the taxing unit and resold later under G.S. 105-376.

Governing statutes

N.C.G.S. Chapter 105, Article 26 N.C.G.S. 105-360 N.C.G.S. 105-369 N.C.G.S. 105-374 N.C.G.S. 105-375 N.C.G.S. 105-376 N.C.G.S. 105-378 N.C.G.S. 1-339.25

All 100 North Carolina counties

Sales are organized by county. Search your city or county, or filter by whether the tax deed sale runs online or in person. Each row shows the certificate-sale platform for quick comparison.

Frequently asked questions

Does North Carolina sell tax liens or tax deeds?

Tax deeds only. North Carolina counties do not sell tax lien certificates to investors. The taxing unit forecloses its own tax lien in court, either through a mortgage-style foreclosure under G.S. 105-374 or the in rem method under G.S. 105-375, and the property itself is sold at public auction.

How does the 10-day upset bid period work in North Carolina?

After the auction, the report of sale is filed and the sale stays open for 10 days. Any person may raise the high bid during that window by at least 5 percent, with a minimum raise of $750, filing a deposit of 5 percent of the upset bid (never less than $750) with the clerk of superior court. Each upset bid starts a new 10-day period, and the sale is final only when 10 days pass with no new raise. Winning bidders at the courthouse routinely lose parcels to upset bids, so budget for the possibility of being outbid after the auction.

Can the owner redeem after a North Carolina tax foreclosure sale?

Only until the sale becomes final. In a G.S. 105-374 foreclosure the owner or any interested person can pay the taxes, penalties, interest, and costs and stop the action at any time before the sale is confirmed, which includes the 10-day upset bid window. In an in rem foreclosure, paying the docketed judgment in full with interest and costs cancels it. Once the sale is confirmed there is no post-sale redemption period.

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