Question 1

Does North Carolina sell tax liens or tax deeds?

Accepted Answer

North Carolina sells tax deeds. Counties hold and enforce their own lien by judicial (mortgage-style) or in rem foreclosure — there is no certificate sale and no over-the-counter lien inventory. The foreclosure deed conveys fee simple free and clear of most interests, subject to limited statutory exceptions.

Question 2

What is the redemption period in North Carolina?

Accepted Answer

No post-sale redemption. Owner may pay off taxes, interest and costs until confirmation (mortgage-style foreclosure, G.S. 105-374) or until the upset-bid period closes (in rem foreclosure, G.S. 105-375); every sale is subject to a 10-day upset-bid period

Question 3

When are tax sales held in North Carolina?

Accepted Answer

No fixed annual sale date; individual foreclosure sales are scheduled case-by-case as actions conclude, year-round

What is sold	Tax deeds
Interest / penalty	n/a — pure tax deed / foreclosure state; no lien certificate is sold to investors, so no buyer interest rate applies
Redemption period	No post-sale redemption. Owner may pay off taxes, interest and costs until confirmation (mortgage-style foreclosure, G.S. 105-374) or until the upset-bid period closes (in rem foreclosure, G.S. 105-375); every sale is subject to a 10-day upset-bid period
When sales happen	No fixed annual sale date; individual foreclosure sales are scheduled case-by-case as actions conclude, year-round
Governing law	North Carolina General Statutes, Chapter 105, Article 26 (esp. §§ 105-374, 105-375)
Investor notes	Counties hold and enforce their own lien by judicial (mortgage-style) or in rem foreclosure — there is no certificate sale and no over-the-counter lien inventory. The foreclosure deed conveys fee simple free and clear of most interests, subject to limited statutory exceptions.

North Carolina tax sales: liens, deeds, rates & redemption

Sources