Lincoln County, NC tax sales

County offices

County notes

• •Lincoln County forecloses delinquent parcels under N.C.G.S. 105-374 (mortgage-style foreclosure) through The Kania Law Firm; the county Foreclosures page names the firm and statute explicitly.
• •All sales take place in person on the front steps of the Lincoln County Courthouse, 120 Justice Drive, Lincolnton. There is no online auction platform.
• •Day-of-sale terms from the county page: 5% deposit from the highest bidder in cash or certified funds, a ten-day upset-bid period, and a minimum upset raise of 5% or $750, whichever is greater.
• •Upset bids go through the Civil Office of the Lincoln County Clerk of Superior Court, (704) 742-7800 option 2; final payment includes recording fees and revenue stamps assessed by the Register of Deeds.
• •The county posts current sale notices as a PDF in its Document Center; the version checked in August 2026 listed two Lincolnton parcels set for sale Thursday, August 20, 2026 at 11:00 AM, each with opening bid and current tax value.
• •The Tax Collections office (100 East Main Street, First Floor, Lincolnton) collects county, City of Lincolnton, and fire district taxes; office hours 8:00 am to 5:00 pm Monday through Friday, fax (704) 736-9028, online payments at www.lincolncountytax.com.

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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