Rowan County, NC tax sales

County offices

County notes

• •Rowan County's foreclosure sales are held in person at 210 North Main Street, Salisbury, NC 28144, at the date and time assigned by the Courts; the county quotes a case timeline of "as little as 60 days or as long as 18 months."
• •The high bidder posts a 20% deposit at the sale; only cash, certified funds, or money orders are accepted. A 10-day upset-bid window follows, requiring a 5% raise with a $750 minimum, matching the statewide GS 1-339.25 mechanics.
• •The county's official foreclosure listings link (rowancountync.gov page 1599) is a 302 redirect to The Kania Law Firm's foreclosure-listings site, confirming Kania as the contracted sale firm; filter that list by entering "rowan" in its search box.
• •Rowan County separately publishes annual delinquent taxpayer lists (real and personal property, 2015 through 2025, Excel and PDF) on its Delinquent Taxpayer Lists page; the 2025 list is current as of July 2, 2026.
• •The Tax Collector is Casey Benge; office hours Monday through Friday 8 a.m. to 5 p.m., fax 704-216-7983.

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 →