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States › North Carolina › Tax Sale Summary

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 tax lien certificates, it is a tax deed state.

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 Deed (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.

Counties:

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.

Comments:

By TaxLienInvestor on Wednesday, September 23rd 2009, 6:55 pm:
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