When the sale is held
Not applicable. There is no certificate sale. The tax lien attaches on the January 1 listing date, taxes go delinquent January 6, liens are advertised once between March 1 and June 30, and the county then forecloses through the courts.
When taxes go delinquent
Property taxes are due September 1 of the fiscal year and can be paid without interest through January 5. They become delinquent on January 6, when interest begins at 2 percent for the period January 6 to February 1 and three-fourths of one percent a month after that until paid. The lien for the year's taxes attached to the parcel back on January 1, the annual listing date, and it is superior to all other liens, assessments, charges, rights, and claims of any kind regardless of when they arose, which is why a completed tax foreclosure can deliver clean title.
What happens after the sale
Taxes become delinquent on January 6. From then on the taxing unit can enforce its lien through either judicial path. Under G.S. 105-374 it files a foreclosure action in the nature of a mortgage foreclosure in the county's General Court of Justice. Under G.S. 105-375 the tax collector files a certificate of taxes owed with the clerk of superior court no earlier than 30 days after the tax liens were advertised; docketing the certificate creates a valid judgment against the property, and execution may issue at any time after three months and before two years from the indexing of the judgment. Either remedy must be started within 10 years from the date the taxes became due.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the North Carolina county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in North Carolina.
Verified Aug 16, 2026 against North Carolina statutes.
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.