There are 100 Counties in North Carolina. It became the 12th state on November 21, 1789. The state motto is "To Be, Rather Than to Seem".
Currently, North Carolina does not offer North Carolina tax lien certificates, instead it offers North Carolina tax deeds.
Summary: Sales of real property to collect delinquent real estate property taxes follow a taxing district suing to judicially foreclose a tax lien (Sec. 105-374, Sec. 105-375). State statute allows for two types of foreclosure proceedings, both result in the real estate being sold in fee simple, free and clear of all interests, rights, claims, and liens.
Law: General Statutes of North Carolina, Chapter 105, Subchapter II, Article 26, "Collection and Foreclosure of Taxes."
Tax Sale List: Use North Carolina Tax Sale Lists to search for North Carolina tax lien certificates to buy or bid on. Generally most North Carolina tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.
Contact: Local Tax Collectors (Sec. 105-350).
Interest Rate: Not applicable, because there is no right to redeem foreclosed property sold for delinquent real estate property taxes once the sale is confirmed (Sec. 105-374, Sec. 105-375).
Auction Type: Tax Deeds (Sec. 105-374, Sec. 105-375).
Bidding Procedure: The sale shall be by public auction to the highest bidder at public auction for an amount equal to at least the delinquent taxes, interest, penalties, and costs and shall, in accordance with the judgment, be held at the courthouse door on any day of the week except a Sunday or legal holiday (Sec. 105-374, Sec. 105-375).
Costs: Costs and fees payable by a winning purchaser of foreclosed property include the costs of the foreclosure proceeding, including reasonable attorney's fees and a commissioners fee of not more than 5% of the purchase price (Sec. 105-374, Sec. 105-375).
Redemption Period: There is no right of redemption on foreclosed property once the sale is confirmed (Sec. 105-374, Sec. 105-375).
Deed assigned at Foreclosure to: The tax deed sale purchaser (Sec. 105-374, Sec. 105-375).
Notes: According to 4 5 2 1 . 2 7 . A 10 day period is provided by law for the filing of upset bids; if that ten 10 day period expires and no upset bids have been filed, the property is considered legally sold. Filing Upset Bids After a property is sold at public auction but before 10 day upset bidding period elapses, any interested party may file an upset bid with the Special Proceedings Division. To file an upset bid, the bid must be raised by at least 5% and either $50.00 or 5% of the new bid whichever is greater must be deposited with the clerk of the Superior Court. Once an upset bid is filed, a new ten day upset bidding period begins. Once this upset bidding period expires and no new upset bids have been filed, the property will be considered legally sold to the highest bidding party. If the highest bidding party defaults on their bid, they lost their deposit and a new sale process begins.
| County: | Auction Type: | Bidding Type: | Population: |
|---|---|---|---|
| Alamance | Tax Deed | Bid up | 130,800 |
| Alexander | Tax Deed | Bid up | 33,603 |
| Alleghany | Tax Deed | Bid up | 10,677 |
| Anson | Tax Deed | Bid up | 25,275 |
| Ashe | Tax Deed | Bid up | 24,384 |
| Avery | Tax Deed | Bid up | 17,167 |
| Beaufort | Tax Deed | Bid up | 44,958 |
| Bertie | Tax Deed | Bid up | 19,773 |
| Bladen | Tax Deed | Bid up | 32,278 |
| Brunswick | Tax Deed | Bid up | 73,143 |
| Buncombe | Tax Deed | Bid up | 206,330 |
| Burke | Tax Deed | Bid up | 89,148 |
| Cabarrus | Tax Deed | Bid up | 131,063 |
| Caldwell | Tax Deed | Bid up | 77,415 |
| Camden | Tax Deed | Bid up | 6,885 |
| Carteret | Tax Deed | Bid up | 59,383 |
| Caswell | Tax Deed | Bid up | 23,501 |
| Catawba | Tax Deed | Bid up | 141,685 |
| Chatham | Tax Deed | Bid up | 49,329 |
| Cherokee | Tax Deed | Bid up | 24,298 |
| Chowan | Tax Deed | Bid up | 14,526 |
| Clay | Tax Deed | Bid up | 8,775 |
| Cleveland | Tax Deed | Bid up | 96,287 |
| Columbus | Tax Deed | Bid up | 54,749 |
| Craven | Tax Deed | Bid up | 91,436 |
| Cumberland | Tax Deed | Bid up | 302,963 |
| Currituck | Tax Deed | Bid up | 18,190 |
| Dare | Tax Deed | Bid up | 29,967 |
| Davidson | Tax Deed | Bid up | 147,246 |
| Davie | Tax Deed | Bid up | 34,835 |
| Duplin | Tax Deed | Bid up | 49,063 |
| Durham | Tax Deed | Bid up | 223,314 |
| Edgecombe | Tax Deed | Bid up | 55,606 |
| Forsyth | Tax Deed | Bid up | 306,067 |
| Franklin | Tax Deed | Bid up | 47,260 |
| Gaston | Tax Deed | Bid up | 190,365 |
| Gates | Tax Deed | Bid up | 10,516 |
| Graham | Tax Deed | Bid up | 7,993 |
| Granville | Tax Deed | Bid up | 48,498 |
| Greene | Tax Deed | Bid up | 18,974 |
| Guilford | Tax Deed | Bid up | 421,048 |
| Halifax | Tax Deed | Bid up | 57,370 |
| Harnett | Tax Deed | Bid up | 91,025 |
| Haywood | Tax Deed | Bid up | 54,033 |
| Henderson | Tax Deed | Bid up | 89,173 |
| Hertford | Tax Deed | Bid up | 22,601 |
| Hoke | Tax Deed | Bid up | 33,646 |
| Hyde | Tax Deed | Bid up | 5,826 |
| Iredell | Tax Deed | Bid up | 122,660 |
| Jackson | Tax Deed | Bid up | 33,121 |
| Johnston | Tax Deed | Bid up | 121,965 |
| Jones | Tax Deed | Bid up | 10,381 |
| Lee | Tax Deed | Bid up | 49,040 |
| Lenoir | Tax Deed | Bid up | 59,648 |
| Lincoln | Tax Deed | Bid up | 63,780 |
| Macon | Tax Deed | Bid up | 29,811 |
| Madison | Tax Deed | Bid up | 19,635 |
| Martin | Tax Deed | Bid up | 25,593 |
| McDowell | Tax Deed | Bid up | 42,151 |
| Mecklenburg | Tax Deed | Bid up | 695,454 |
| Mitchell | Tax Deed | Bid up | 15,687 |
| Montgomery | Tax Deed | Bid up | 26,822 |
| Moore | Tax Deed | Bid up | 74,769 |
| Nash | Tax Deed | Bid up | 87,420 |
| New Hanover | Tax Deed | Bid up | 160,307 |
| Northampton | Tax Deed | Bid up | 22,086 |
| Onslow | Tax Deed | Bid up | 150,355 |
| Orange | Tax Deed | Bid up | 118,227 |
| Pamlico | Tax Deed | Bid up | 12,934 |
| Pasquotank | Tax Deed | Bid up | 34,897 |
| Pender | Tax Deed | Bid up | 41,082 |
| Perquimans | Tax Deed | Bid up | 11,368 |
| Person | Tax Deed | Bid up | 35,623 |
| Pitt | Tax Deed | Bid up | 133,798 |
| Polk | Tax Deed | Bid up | 18,324 |
| Randolph | Tax Deed | Bid up | 130,454 |
| Richmond | Tax Deed | Bid up | 46,564 |
| Robeson | Tax Deed | Bid up | 123,339 |
| Rockingham | Tax Deed | Bid up | 91,928 |
| Rowan | Tax Deed | Bid up | 130,340 |
| Rutherford | Tax Deed | Bid up | 62,899 |
| Sampson | Tax Deed | Bid up | 60,161 |
| Scotland | Tax Deed | Bid up | 35,998 |
| Stanly | Tax Deed | Bid up | 58,100 |
| Stokes | Tax Deed | Bid up | 44,711 |
| Surry | Tax Deed | Bid up | 71,219 |
| Swain | Tax Deed | Bid up | 12,968 |
| Transylvania | Tax Deed | Bid up | 29,334 |
| Tyrrell | Tax Deed | Bid up | 4,149 |
| Union | Tax Deed | Bid up | 123,677 |
| Vance | Tax Deed | Bid up | 42,954 |
| Wake | Tax Deed | Bid up | 627,846 |
| Warren | Tax Deed | Bid up | 19,972 |
| Washington | Tax Deed | Bid up | 13,723 |
| Watauga | Tax Deed | Bid up | 42,695 |
| Wayne | Tax Deed | Bid up | 113,329 |
| Wilkes | Tax Deed | Bid up | 65,632 |
| Wilson | Tax Deed | Bid up | 73,814 |
| Yadkin | Tax Deed | Bid up | 36,348 |
| Yancey | Tax Deed | Bid up | 17,774 |
To report any updates, deletions or additions to the county list, please click here.
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By james freeman on Thursday, February 17th 2011, 10:08 pm:
i would like to knw how to purchase tax lien certificates or tax deeds for the state of north carolina
By james freeman on Thursday, February 17th 2011, 10:10 pm:
i would like to learn how to purchase tax lien certificates or tax deeds from the state of north carolina. need to know the dates of sale
jfree11@aim.com
By bigj on Thursday, April 07th 2011, 8:46 pm:
totally free no fee
i would like to learn
how to purchase tax lien certificates
or tax deeds from the state of north carolina.need to know the date of sale
By Andria on Thursday, April 21st 2011, 1:25 pm:
Please send me a current list of available properties on tax lien Wake and Burke county. My email is royalfunding@gmail.com
By Carmen on Wednesday, April 27th 2011, 9:03 pm:
Very informative. I would to know more about how to get tax deed sale list in North Carolina