Nash County, NC tax sales

County offices

County notes

• •The Tax Department page states the offices of the tax assessor and the tax collector are combined into a single office responsible for listing, appraising, and assessing property and for collecting the taxes due on it.
• •The Collections page lists the contact block as Nash County Assessor's Office - Collections Department, 120 West Washington Street, Suite 2058, Nashville, North Carolina 27856, Phone 252-459-9824, Fax 252-462-0508.
• •The county's Notice of Sale page (Nash County Property for Sale) sits under the Tax Department and carries notices only while a sale is scheduled; no tax foreclosure sale was advertised there as of August 2026.
• •The Delinquent Tax List page redirects to the county's current list PDF, so the /646/Delinquent-Tax-List URL is the stable link even as the underlying PDF is replaced.
• •Interest on delinquent taxes accrues at 2% for January plus 0.75% each month after, per the Collections page.
• •The Sheriff's Office Civil Division serves and tracks writs of execution, foreclosures, tax warrants, and evictions, but the county's tax foreclosure sale notices are published by the Tax Department, not the Sheriff.

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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