North Carolina (NC) Tax Deed Sales

Sale Type: Tax Deed
Bid Method: Highest Bid
Sale Date(s): Year-Round
State Statute(s): CH 105, Sub CH II, Article 26
Over-the-Counter: Yes
State Website:

North Carolina State Overview

100 County Tax Departments/Tax Department Offices/Tax Offices/Tax Collections Offices and Tax Collectors and 267 municipal (City or Town) Tax Collectors.

In North Carolina, the tax collector or treasurer will sell tax deeds to the winning bidders at the delinquent property tax sales.

  • Tax Sale Type: Tax Deed (Sec. 105-374 (p)).
  • Contact: Tax Collectors (Sec. 105-350).
  • Interest Rate and/or Penalty Rate: Not applicable
  • Bid Procedure: Premium bid / highest bid. (Sec. 105-374 (m)).
  • Redemption Period: Not applicable.
  • Law: General Statutes of North Carolina, Chapter 105, Subchapter II, Article 26, “Collection and Foreclosure of Taxes.”
  • Upset bids: According to (Sec. 1-339.64) a bidder may ‘increase the bid‘ by increasing the bid by ‘(5%)‘ and ‘with a minimum increase of seven hundred fifty dollars ($750.00).‘. Once the upset bid has been recorded, the clerk of the superior court will release the prior sale.
State County Contact Info
NC Alamanche
NC Pitt
NC Polk
NC Randolph
NC Richmond
NC Robeson
NC Rockingham
NC Rowan
NC Rutherford
NC Sampson
NC Scotland
NC Stanly
NC Stokes
NC Surry
NC Swain
NC Transylvania
NC Tyrrell
NC Union
NC Vance
NC Wake
NC Warren
NC Washington
NC Watauga
NC Wayne
NC Wilkes
NC Wilson
NC Yadkin
NC Yancey
NC Alexander
NC Alleghany
NC Anson
NC Ashe
NC Avery
NC Beaufort
NC Bertie
NC Bladen
NC Brunswick
NC Buncombe
NC Burke
NC Cabarrus
NC Caldwell
NC Camden
NC Carteret
NC Caswell
NC Catawba
NC Chatham
NC Cherokee
NC Chowan
NC Clay
NC Cleveland
NC Columbus
NC Craven
NC Cumberland
NC Currituck
NC Dare
NC Davidson
NC Davie
NC Duplin
NC Durham
NC Edgecombe
NC Forsyth
NC Franklin
NC Gaston
NC Gates
NC Graham
NC Granville
NC Greene
NC Guilford
NC Halifax
NC Harnett
NC Haywood
NC Henderson
NC Hertford
NC Hoke
NC Hyde
NC Iredell
NC Jackson
NC Johnston
NC Jones
NC Lee
NC Lenoir
NC Lincoln
NC Macon
NC Madison
NC Martin
NC McDowell
NC Mecklenburg
NC Mitchell
NC Montgomery
NC Moore
NC Nash
NC New Hanover
NC Northhampton
NC Onslow
NC Orange
NC Pamlico
NC Pasquotank
NC Pender
NC Perquimans
NC Person


States that offer Over-the-Counter Tax Lien Certificates