Pender County, NC tax sales

County offices

County notes

• •The county's Tax Foreclosure-Surplus Property page governs the county's own resale of surplus and previously foreclosed real estate through GovDeals; it is a separate channel from the courthouse-steps foreclosure auctions run by Sherman and Rodgers, and its upset bids (greater of 5 percent or $750, within 10 days of the report of sale) are delivered to the Deputy Finance Officer as a certified bank check payable to Pender County.
• •The Tax Collections page links its "Tax Foreclosure Listings" directly to shermanandrodgers.com, confirming the firm's calendar as the county's official notice channel for foreclosure sales.
• •Delinquent unpaid real estate taxes are listed (advertised) the first Wednesday in March per the Tax Collections page; interest starts January 6 at 2 percent, then three-quarters of a percent monthly.
• •The county homepage carried an alert that the Register of Deeds and Tax Office relocated following water damage, so confirm the walk-in address by phone before visiting; the published Tax Collections address remains 803 S. Walker Street, Burgaw.
• •All property is sold as is, where is; the county makes no warranty of any kind, and the purchaser receives a non-warranty deed after confirmation.

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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