How to buy tax-sale property in North Carolina (2026)

1. 1.Find the sale on the court calendar: a taxing unit forecloses the tax lien by an action in the nature of an action to foreclose a mortgage, the court's judgment orders the property sold, and the judgment appoints a commissioner to conduct the sale (105-374(a), (k))
2. 2.Bid at the public auction to the highest bidder, which is held at the courthouse door on any day of the week except a Sunday or a legal holiday when the courthouse is closed for transactions (105-374(m))
3. 3.Pay the deposit the commissioner requires, if any: the commissioner may require up to 20 percent of the bid from a successful bidder, and the deposit is applied to the costs of sale and any loss if the bidder refuses to take title (105-374(m1))
4. 4.Watch the 10-day upset bid window after the commissioner files the report of sale: any person may raise the high bid by at least 5 percent and never by less than $750, and the upset bidder must file a deposit of at least 5 percent of the upset bid, never less than $750, in cash or by certified check or cashier's check with the clerk of superior court; each upset bid starts a new 10-day period (105-374(o), 1-339.25(a))
5. 5.Pay the balance and take the deed after the court confirms the sale, which cannot happen until the upset bid time has expired and no further raise has been filed (105-374(p), 1-339.28(c), 1-339.29(a))
6. 6.In-rem counties instead docket the tax certificate as a judgment and the parcel is sold by the sheriff under execution, with the same 5 percent / $750 minimum upset bid and deposit rules (105-375(b), (i), 1-339.64(a))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: UnknownUnknown20% of amount owed

the commissioner conducting the sale may require a deposit of up to 20 percent of the bid at the sale itself (105-374(m1)); an upset bidder files a deposit of at least 5 percent of the upset bid, never less than $750, with the clerk of superior court by the tenth day after the report of sale or the last notice of upset bid (1-339.25(a), 1-339.64(a))

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

The clerk of superior court may require an upset bidder, or the highest bidder at a resale, to deposit a cash bond or, at the bidder's option, a surety bond approved by the clerk, in an amount the clerk deems adequate but no more than the bid less any required deposit (1-339.25(b))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Unknown

No deposit may be required of a taxing unit that has made the highest bid at the foreclosure sale (105-374(m1))

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

Unknown

Not verified from a source yet.

Sources

• N.C. Gen. Stat. 105-374(m)
• N.C. Gen. Stat. 105-374(m1)
• N.C. Gen. Stat. 105-374(o)
• N.C. Gen. Stat. 105-374(p)
• N.C. Gen. Stat. 1-339.25(a)
• N.C. Gen. Stat. 1-339.25(b)
• N.C. Gen. Stat. 1-339.28(c)
• N.C. Gen. Stat. 1-339.29(a)
• N.C. Gen. Stat. 105-375(i)
• N.C. Gen. Stat. 1-339.64(a)

North Carolina does not sell tax lien certificates for a bid rate; delinquent taxes are collected by foreclosing the tax lien and selling the property. Two statutory paths exist and the county chooses: an action in the nature of a mortgage foreclosure under G.S. 105-374, where a court-appointed commissioner auctions the parcel at the courthouse door, or the in-rem method under G.S. 105-375, where the tax collector dockets a judgment and the sheriff sells under execution. In both paths the high bid is provisional: within 10 days after the report of sale any person may raise the bid by at least 5 percent (minimum $750) and each raise reopens the 10-day window, so a bidder can lose the parcel after the auction. The statutes set no bidder registration requirement and no balance-due deadline; the commissioner's discretion under 105-374(m1) supplies the deposit at the auction (up to 20 percent of the bid), while the upset-bid deposit (5 percent of the upset bid, minimum $750, in cash or certified funds) is fixed by Chapter 1, Article 29A and applies to both paths. Payment methods and settlement dates are set by the court order or the office conducting the sale, not by the statutes.