Person County, NC tax sales

County offices

County notes

• •Person County contracts its tax foreclosures to The Kania Law Firm; Kania's county-information page lists Person County and publishes a Person County bidder advisory PDF, and its live sale table currently carries 12 Person County parcels (Roxboro, Leasburg, Rougemont addresses with Person County court file numbers ending in -720).
• •Auctions are held at the Person County Courthouse, 105 S Main St., Roxboro, NC 27573, usually outside the main entrance; current listings show 12:00 PM start times. Upset bids are filed with the Clerk of Court at the courthouse, phone 336-503-5200, 8:00 am to 5:00 pm Monday through Friday.
• •Deposit at the courthouse sale is 5% of the high bid or $750, whichever is greater, in certified funds or cash; no registration is required to attend or bid.
• •County delinquency timeline per the Tax Office: bills are mailed in July, due January 5; taxes become delinquent January 6 and accrue 2% interest for January plus three quarters of one percent monthly thereafter. The Collections page lists foreclosure among forced collection remedies and February 23 as the last day to pay before delinquent names are published in the newspaper.
• •The Tax Office page names Russell Jones as Tax Administrator and Hunter Patterson as Tax Collector; office hours Monday through Friday 8:30 am to 5:00 pm.

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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