Caswell County, NC tax sales

County offices

County notes

• •The Tax Office is led by Tax Director Thomas Bernard, phone (336) 694-4194 ext. 5116, open weekdays 8:00 am to 5:00 pm at 139 E Church Street in Yanceyville, the same street address the NC Judicial Branch lists for the Caswell County Courthouse.
• •Delinquent tax enforcement in this county runs through retained attorneys, not a standing auction program. County announcements document that a contracted local attorney handled collections for years and that outside counsel retained by the Board of Commissioners resolved the county's most recent publicized delinquency matter in March 2025.
• •Caswell County is absent from the Zacchaeus Legal Services client roster, and no Kania Law Firm county page for Caswell exists, so neither statewide tax foreclosure firm's sale calendar covers this county.
• •The county's online tax services are limited to the bill payment portal at bttaxpayerportal.com; there is no online delinquent property list or auction site.
• •Expect long gaps between sales: the county newspaper's foreclosure notice section was empty at last check, so investors should watch The Caswell Messenger legal notices and call the Tax Office for case-by-case sale news.

North Carolina rules

Redemption

North Carolina has no fixed redemption period of the certificate-state type and no post-sale redemption right. 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.N.C. General Statutes 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgageN.C.G.S. 105-374Verified Aug 16, 2026

Deed deposit

At 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. An upset bidder always files a deposit of 5 percent of the upset bid, minimum $750, with the clerk.N.C. General Statutes 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgageN.C.G.S. 105-374Verified Aug 16, 2026

Surplus proceeds

Sale 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. 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.N.C. General Statutes 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgageN.C.G.S. 105-374Verified Aug 16, 2026

Governing statute

N.C.G.S. Chapter 105, Article 26N.C. General Statutes Chapter 105, Article 26 - Collection and Foreclosure of TaxesN.C.G.S. Ch. 105, Art. 26Verified Aug 16, 2026

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.

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