Pitt County, NC tax sales

County offices

County notes

• •Auction location is fixed and quoted by the county: the Third Street steps of the Pitt County Courthouse in uptown Greenville, rain or shine. The courthouse address given on the county site is 100 W Third St, Greenville, NC 27858.
• •Deposit rule: all winning bidders must immediately pay a 10% deposit by cash, certified bank check, cashier's check, or money order; personal checks are not accepted; Pitt County does not offer financing.
• •Upset bids are filed at the Clerk of Court's Civil Department during the 10-day window and must raise the price by at least 5% or $750, whichever is greater; upset rounds continue until no further bids arrive, and final payment is due within 10 days of the final upset deadline.
• •Unpaid real estate taxes are advertised yearly in March by order of the Board of Commissioners under NCGS 105-369; the combined listing covers Pitt County, Greenville, Ayden, Bethel, Falkland, Farmville, Grimesland, and Simpson, with Winterville listed separately. 2025 taxes became delinquent January 6, 2026.
• •As of August 2026 the county's Tax Auction Listings page shows no properties scheduled for sale; listings appear on that page when foreclosure cases reach auction.
• •The county warns that paying another person's delinquent taxes does not transfer ownership, and that these are judicial sales: bidders cannot enter the property before sale without the owner's permission.
• •Delinquent tax bills are searchable through the county's ArcGIS open data portal linked from the Delinquent Accounts page (map-pittnc.opendata.arcgis.com).

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.

See the full North Carolinarules and every county →