New Hanover County, NC tax sales

County offices

County notes

• •Foreclosure sales are in person only, on the front steps of the New Hanover County District Courthouse at 316 Princess Street, Wilmington, NC 28401; the county names no online auction platform.
• •The county Foreclosures page lists sales individually rather than on a fixed schedule; the posting seen there was a May 22, 2026 sale of three vacant parcels (Civil Number 23CVS000524-640) handled by Kania Law Firm, P.A., 828-252-8010, Ext. 115.
• •Deposit at sale: the greater of 5 percent of the high bid or $750, due immediately in cash or certified bank check payable to the auctioneer.
• •Upset bids: filed with the New Hanover County Clerk of Superior Court, Civil Records Division (910-772-6603) within 10 days of the report of sale, in increments of the greater of 5 percent or $750, by certified check; a sale is not final until the upset-bid period runs with no new bid.
• •Delinquent real estate tax list: published in Excel and CSV at https://www.nhcgov.com/2877/Delinquent-Taxes, updated on or about the first business day of each month, covering ten years of delinquencies.
• •Tax Collections Division contact for delinquency questions: 910-798-7300, [email protected]; payment mailing address PO Box 18000, Wilmington, NC 28406 (lockbox PO Box 580070, Charlotte, NC 28258 with a payment stub).

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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