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Tax Sale Atlas

Perquimans County, NC tax sales

How tax deed sales work in Perquimans County, seat of Hertford: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how North Carolina tax sales work or look terms up in the glossary.

Next sale
No fixed annual schedule; sales are held in batches as foreclosures mature.
Format
In person
Registration
No advance registration is published.
County office
(252) 426-7010
Every displayed fact carries a source badge. Verified Aug 18, 2026 against official county and state pages.How we verify
On this page

How Perquimans County sells delinquent taxes

No tax lien certificate sale

North Carolina counties do not sell tax lien certificates to investors; the taxing unit holds its own lien and enforces it by judicial foreclosure.

Tax deed sale

In person
Run by
Perquimans County Tax Administrator; each foreclosure sale is conducted by a court-appointed commissioner at the courthouse door under an order of the District Court of Perquimans County
Frequency
annual
Typical timing
No fixed annual schedule; sales are held in batches as foreclosures mature.
Registration
No advance registration is published.
Sale list
Tax Foreclosure Sale notice with parcel list (July 29, 2026)
When it runs
No fixed annual schedule; sales are held in batches as foreclosures mature. The most recent notice states the commissioner "will on the 29th day of July, 2026, offer for sale and sell for cash, to the last and highest bidder at public auction at the courthouse door in Perquimans County, North Carolina, Hertford, North Carolina at 12:00 o'clock, noon". The prior batch ran October 30, 2024.
Registration and deposit

No advance registration is published. Bidders appear in person and bid orally; the notice requires "a cash deposit of 20 percent of the successful bid" at the sale, and every sale then stands open to upset bids under N.C.G.S. 1-339.25 (greater of 5% or $750 minimum raise).

Sale format and venue
In-person courthouse-door auction only; no online auction platform and no contracted sale firm is named in the notices, which post directly to the county Tax Administrator page. The July 29, 2026 batch listed five parcels. Sales are as is with no warranty of title or habitability, subject to any taxes and assessments not in the judgment, and subject to the 10-day upset-bid process of N.C.G.S. 1-339.25. Besides the 20 percent cash deposit, the successful bidder pays Perquimans County's 1% Land Transfer Tax plus recording fees and revenue stamps when the deed records. In person at the Perquimans County courthouse door, Hertford

Perquimans County tax sale list and auction calendar

For Perquimans County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Tax Foreclosure Sale notice with parcel list (July 29, 2026) for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    No advance registration is published. Full requirements are in the sale card above.
  3. Sale day

    No fixed annual schedule; sales are held in batches as foreclosures mature. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.
  4. Confirm with the office

    If the list, platform, and notice disagree, use Perquimans County Tax Administrator; each foreclosure sale is conducted by a court-appointed commissioner at the courthouse door under an order of the District Court of Perquimans County as the source to confirm which parcels are actually offered.

Before you bid in Perquimans County

  1. Start with the live sale list

    Pull the current advertised parcels from Tax Foreclosure Sale notice with parcel list (July 29, 2026). Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    No advance registration is published. Bidders appear in person and bid orally; the notice requires "a cash deposit of 20 percent of the successful bid" at the sale, and every sale then stands open to upset bids under N.C.G.S. 1-339.25 (greater of 5% or $750 minimum raise).

  3. Check the state rules that change the bid

    Read the North Carolina due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.
  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Use the arrow keys to switch between these sections.

County offices

Tax sale office

Perquimans County Tax Administrator

(252) 426-7010

P.O. Box 7, Hertford, NC 27944 (office at 107 N Front St., Hertford)

Official website

County notes

  • Foreclosure sale notices are posted as PDF downloads on the county Tax Administrator page; the current notice covers a July 29, 2026 sale and an earlier posting covered sales on October 30, 2024, so expect roughly one batch every year or two rather than a set month.
  • Perquimans levies a local 1% Land Transfer Tax; each notice makes the successful bidder pay it, along with recording fees and revenue stamps, when the commissioner's deed is recorded.
  • The Tax Administrator is Bill Jennings; online tax payment runs through perqcotax.com, but that portal is for paying taxes, not for auctions.

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.
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.
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.
Governing statute
N.C.G.S. Chapter 105, Article 26

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.

See the full North Carolinarules and every county →

Frequently asked questions

Does Perquimans County, North Carolina sell tax liens or tax deeds?

Tax deeds. North Carolina sells no tax lien certificates to investors; the Court-appointed commissioner sells the property itself at a public tax sale.

How often does Perquimans County hold tax deed sales?

Perquimans County holds its tax deed sale once a year. No fixed annual schedule; sales are held in batches as foreclosures mature. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. North Carolina's redemption rule: Until the foreclosure sale becomes final; no redemption after confirmation. Call the Perquimans County Tax Administrator; each foreclosure sale is conducted by a court-appointed commissioner at the courthouse door under an order of the District Court of Perquimans County as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Perquimans County tax sale list?

Perquimans County posts its tax sale list at perquimanscountync.gov. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Aug 18, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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Call Perquimans County Tax Administrator