Dec142025
Partition Action Q&A Series

How do I make sure I’m reimbursed or credited for property taxes and roof repairs I paid? – North Carolina

Short Answer

Under North Carolina law, a co-owner in a partition case can usually recover contributions for necessary carrying costs like property taxes and essential repairs, and may also receive credit for value-adding improvements. This is done by formally asking the clerk or court in the partition proceeding for contribution or credits before the commissioners’ report (for partition in kind) or before the sale is finalized (for partition by sale). The right to contribution for property taxes typically reaches back 10 years and requires proof of what was paid. Detailed documentation and a timely request to the court are critical.

Understanding the Problem

The question is whether, in a North Carolina partition action, a co-heir who paid property taxes and roof repairs on inherited real estate can ensure reimbursement or a credit when the property is divided or sold. This comes up when co-heirs disagree about how to partition a longtime family home and only one of them has been paying the carrying costs and repair bills. The core concern is how that paying co-owner can protect those contributions in the formal partition process.

Apply the Law

North Carolina partition law gives co-owners a defined right to contribution for carrying costs, including property taxes and necessary repairs, and a limited right to contribution or credit for improvements that increase the property’s value. These rights are asserted inside the partition case, not in a separate lawsuit. The main forum is the clerk of superior court in the county where the land lies, with key timing rules tied to when commissioners file their report in a partition in kind or before the partition sale is completed in a partition by sale.

Key Requirements

  • Qualifying expenses: The payments must be “carrying costs” (such as property taxes, insurance, and necessary repairs) or improvements that actually add measurable value to the real estate.
  • Proper request in the partition case: The co-owner must apply for contribution or credits within the partition proceeding and within the time window set by statute, usually before commissioners file their report in a partition in kind or during the proceeding in a partition by sale.
  • Proof and time limits: The co-owner must prove the amounts paid and, for property taxes, is generally limited to taxes paid during the 10 years before the partition petition was filed.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, a co-heir wants to preserve a longtime family home and has paid property taxes and roof repairs, while a sibling, as executor, seeks partition by sale. The paying co-heir can invoke the contribution rights in the partition case by showing that the taxes and roof work were carrying costs or necessary repairs, that they were paid within the statutory time window (for taxes, generally the past 10 years), and by filing an application with supporting bills, receipts, and proof of payment. The court can then order reimbursement or credits, either by adjusting shares in a partition in kind or by adjusting sale proceeds in a partition by sale.

Process & Timing

  1. Who files: The paying co-owner. Where: In the existing partition action with the clerk of superior court in the North Carolina county where the property is located. What: A written motion or application in the partition case asking for contribution or credits for carrying costs and improvements, attaching tax bills, repair invoices, proof of payment, and, if available, evidence of value added by the roof work. When: In a partition in kind, before the commissioners file their report; in a partition by sale, during the proceeding and before the court confirms the sale and distributes proceeds.
  2. The clerk considers the application, may hold a hearing, and may direct the commissioners (in a partition in kind) to account for the credits in their proposed division, or may plan to adjust the distribution of sale proceeds (in a partition by sale). The timing of any hearing can vary by county caseload.
  3. In a partition in kind, the commissioners file a report that reflects the credits (for example, by allocating more valuable land to the paying co-owner or by charging the other co-owner’s share). In a partition by sale, after the sale closes and the court confirms it, the clerk issues an order distributing the net sale proceeds with the approved reimbursements and credits built in.

Exceptions & Pitfalls

  • Exclusive possession by the paying co-owner can limit or bar some reimbursement rights, especially for repairs and interest on encumbrances, because the law treats sole use of the property as a benefit that may offset contribution claims.
  • Waiting too long to ask for contribution, or failing to file a formal application in the partition case, may result in the court completing the division or sale without recognizing the credits.
  • Poor documentation—missing receipts, unclear payment records, or work that looks more like optional upgrades than necessary repairs—can cause the court to reduce or deny requested amounts.
  • For property taxes, the look-back is limited; taxes paid more than 10 years before the petition are usually not recoverable in the partition.
  • If the roof work materially improved the property rather than simply preserving it, the court may limit recovery to the lesser of the cost or the value actually added, which often requires appraisal or other valuation evidence.

Conclusion

In a North Carolina partition action, a co-owner who has paid property taxes and roof repairs can protect those contributions by timely asking the clerk for contribution or credits within the partition case. The law allows recovery of qualifying carrying costs and, to a limited extent, value-adding improvements, with a 10-year window for property tax reimbursement. The key next step is to file a written application in the pending partition matter, supported by clear documentation, before the commissioners’ report or sale distribution.

Talk to a Partition Action Attorney

If a North Carolina partition case involves a longtime family home and one co-owner has carried property taxes and roof repairs, our firm has experienced attorneys who can help explain contribution rights and deadlines. Call us today at (919) 341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.

Category: Partition Action Q&A Series

Author: jpierce

Attorney Jared Pierce is the founder of Pierce Law Group in Raleigh, North Carolina, a firm he established with a dedicated focus on probate administration and estate planning across North Carolina. Born and raised in the Republic of South Africa, Jared moved to Durham with his family in 2001, bringing with him a rich cultural background and a distinctive accent that often serves as a conversation starter.