McDowell County, NC tax sales

County offices

County notes

• •McDowell County keeps its tax foreclosures in house through the Tax Collector and a county foreclosure attorney (Jennifer Jackson), unlike many western NC counties that contract Kania Law Firm or ZLS. Auctions are open outcry at the McDowell County Courthouse, 21 S. Main St., Marion, NC, distinct from the tax office at 60 E. Court Street.
• •The high bidder posts a $1,000 cash deposit with the Commissioner immediately after the sale, and every sale is subject to the statutory 10-day upset bid window through the Clerk of Court (828) 655-4100, minimum raise 5% with a $750 floor, so a courthouse win is provisional until upset bids lapse and the court confirms.
• •The county's Upcoming Tax Foreclosure Sales page is the official notice channel and refreshes upset bid data once daily; as of August 2026 it showed no sale scheduled, one pending file (26CV000769-580) with the sale date not yet set, and one active upset bid period ending 08/24/2026 at $7,687.38.
• •The annual N.C.G.S. 105-369 tax lien advertisement (2025 delinquencies, published March 19, 2026, signed by Tax Collector Linda Onufrey) is posted with a downloadable PDF list on the county's Tax Lien Advertisement page and is the earliest public signal of parcels headed toward foreclosure.

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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