Tax Sales and Sheriff Sales in North Carolina

How tax sales work in North Carolina

North Carolina sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.

What the buyer gets. The property itself, by deed from the county tax collector/county attorney, with the sale conducted by a court-appointed commissioner, with no interest to collect and no owner to wait out once the sale is final.

Redemption. None after confirmation; the owner may redeem by paying all taxes, penalties, interest and costs (plus the commissioner's fee) at any time before the court confirms the sale, including during the 10-day upset bid period..

When and where the sales are held

Who runs them: County tax collector/county attorney, with the sale conducted by a court-appointed commissioner (G.S. 105-374) or the county sheriff (G.S. 105-375).

When: No statewide date; in rem executions may issue three months to two years after the judgment is docketed, and counties schedule sales throughout the year with at least 30 days' notice..

Where: Public auction at the courthouse door (Cherokee County, for example, sells on the courthouse steps), followed by upset bids filed with the clerk of superior court; some counties contract auction firms or post lists online..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in North Carolina

North Carolina mortgage foreclosure is non-judicial power-of-sale foreclosure with a hearing: the trustee files a notice of hearing and the clerk of superior court must find a valid debt, default, right to foreclose and proper notice before authorizing the sale (G.S. 45-21.16). The trustee then sells at public auction after posting and newspaper publication, and the sale stays open for 10-day upset bids (minimum 5% or $750) under G.S. 45-21.27; once the upset period ends with no new bid the rights of the parties are fixed and there is no redemption.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in North Carolina.

Official sources for North Carolina

• G.S. 105-374 foreclosure of tax liens by action
• G.S. 105-375 in rem foreclosure
• G.S. 45-21.16 power of sale foreclosure hearing
• NCDOR Property Tax: Counties (links to county collectors)

Statute: G.S. 105-374 and 105-375 (tax foreclosure by action and in rem); G.S. Chapter 1, Article 29A (judicial sales and upset bids); G.S. 45-21.16 through 45-21.33 (power of sale foreclosure).

Questions people ask

Does North Carolina sell tax liens or tax deeds?

North Carolina sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. North Carolina counties and cities do not sell tax liens; they foreclose delinquent taxes either by a mortgage-style civil action in which a court-appointed commissioner sells the property (G.S. 105-374) or by the simpler in rem method in which the tax collector dockets a judgment and the sheriff sells the property (G.S. 105-375). Sales are public auctions at the courthouse door subject to a 10-day upset-bid period, and the buyer receives a deed conveying title free of most liens. The owner may pay the taxes, interest and costs to stop the process at any time before the sale is confirmed, but there is no redemption afterward.

How long is the redemption period after a tax sale in North Carolina?

None after confirmation; the owner may redeem by paying all taxes, penalties, interest and costs (plus the commissioner's fee) at any time before the court confirms the sale, including during the 10-day upset bid period.

Who runs tax sales in North Carolina?

County tax collector/county attorney, with the sale conducted by a court-appointed commissioner (G.S. 105-374) or the county sheriff (G.S. 105-375). Public auction at the courthouse door (Cherokee County, for example, sells on the courthouse steps), followed by upset bids filed with the clerk of superior court; some counties contract auction firms or post lists online.

When are tax sales held in North Carolina?

No statewide date; in rem executions may issue three months to two years after the judgment is docketed, and counties schedule sales throughout the year with at least 30 days' notice.

Are sheriff sales in North Carolina judicial?

North Carolina mortgage foreclosure is non-judicial power-of-sale foreclosure with a hearing: the trustee files a notice of hearing and the clerk of superior court must find a valid debt, default, right to foreclose and proper notice before authorizing the sale (G.S. 45-21.16). The trustee then sells at public auction after posting and newspaper publication, and the sale stays open for 10-day upset bids (minimum 5% or $750) under G.S. 45-21.27; once the upset period ends with no new bid the rights of the parties are fixed and there is no redemption.

Can anyone bid at a tax sale or sheriff sale in North Carolina?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the North Carolina statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.