Pasquotank County, NC tax sales

County offices

County notes

• •Pasquotank County posts each tax foreclosure Notice of Sale on its own website under Tax Sales, one page per parcel, rather than routing sales through a contracted firm's calendar. The Sheriff of Pasquotank County conducts the auctions at the Pasquotank County Courthouse, 206 East Main Street, Elizabeth City, NC 27909.
• •Sale terms from the county's notices: the high bidder posts a 10 percent deposit in cash or by cashier's check payable to the Clerk of Superior Court, the balance is due on tender of the deed, the sale is 'held open for ten (10) days for the filing of upset bids as required by law,' and 'no sale is final until confirmed by the Clerk of Superior Court.'
• •Properties sell 'AS IS, WHERE IS,' subject to all superior liens, mortgages, easements, encumbrances, unpaid taxes, and special assessments. Notices warn that a judgment debtor's homestead exemption claim of $35,000 ($60,000 for some debtors) can keep a low sale from becoming final.
• •The county advertises unpaid tax liens each spring under N.C.G.S. 105-369 by order of the Board of Commissioners; the tax year 2025 advertisement is dated April 21, 2026 and states that if taxes remain unpaid 'the lien will be foreclosed by the taxing unit and the property sold to satisfy the taxing unit's claim for taxes.' The current list PDF is linked from the Tax Office page, and the Delinquent Taxes page carries the prior cycle's advertisement.
• •Sale cadence is irregular: sale posts appear in October and December 2023, March, April, July, and October 2024, and June 2025 (sales held July 23, 2025 at 10:00 and 10:15 AM), so investors should watch the Tax Sales page rather than expect one annual auction.

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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