Jan262026
Partition Action Q&A Series

What do I do if someone who isn’t part of the family has been paying the property taxes on inherited land for years? – North Carolina

Short Answer

In North Carolina, someone paying the property taxes on inherited land does not automatically become an owner. The bigger risk is whether that person has also been in open, continuous possession long enough to claim adverse possession, especially if they have a deed or other “color of title.” A practical first step is to confirm what, if anything, that person recorded in the county land records and whether they are actually occupying or controlling the property. A partition case in Superior Court can often move forward even when some heirs are unknown or hard to locate, and it can help force a court-supervised resolution of title and sale issues.

Understanding the Problem

In a North Carolina inherited-land situation, the key question is whether a non-family, out-of-state person paying the property taxes has gained (or is trying to gain) ownership rights that could block or complicate a partition action. The decision point is whether the tax payments are merely keeping the county from foreclosing, or whether the payer is also acting like an owner in a way that could support an adverse possession claim. This issue commonly comes up when a person dies without a will, the property passes to multiple heirs, and the family has difficulty identifying and locating everyone who inherited an interest.

Apply the Law

Under North Carolina law, heirs who inherit real property commonly end up as co-owners (often tenants in common). A co-owner can file a partition case in the county Superior Court to divide the property or sell it and divide the proceeds. Separately, a person who is not an owner may try to claim ownership through adverse possession, but that usually requires more than paying taxes—it typically requires actual possession that is open, continuous, and hostile for a statutory period, and the time period can depend on whether the person has “color of title.”

Key Requirements

  • Confirm the claimed basis for ownership: Determine whether the tax payer has recorded a deed, tax foreclosure deed, or other document that could be “color of title,” or whether they are simply paying bills.
  • Assess possession and control: Evaluate whether the person has been physically occupying the land or exercising owner-like control (for example, fencing, excluding others, leasing, or otherwise treating it as their own) over a long period.
  • Use the right court process to resolve co-ownership: A partition proceeding in Superior Court can proceed even when some cotenants are unknown or there are disputes about interests, which helps move the case forward while title issues get sorted out.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The facts describe inherited land with many heirs and an unknown out-of-state person paying property taxes for years. Tax payments alone usually do not transfer title, but they can be a warning sign to check for a recorded deed or a tax foreclosure event and to evaluate whether the person has also been in possession long enough to claim adverse possession under a seven-year (with color of title) or 20-year theory. A partition case can still be a useful tool because it forces the parties and claims into one court-supervised process, even when some heirs are unknown or difficult to locate.

Process & Timing

  1. Who files: a cotenant/heir claiming an ownership interest. Where: the Superior Court in the county where the land is located (filed with the Clerk of Superior Court). What: a partition petition that names and serves known cotenants and identifies unknown or disputed interests as allowed by statute. When: as soon as there is concern about a third party trying to claim the property, because adverse possession defenses often turn on how long someone has possessed the land.
  2. Early investigation step: pull the deed history from the county Register of Deeds and check the county tax office records to see whose name the property is listed under, who has been paying, and whether any tax foreclosure or recorded instrument exists that could be “color of title.”
  3. Case development: the court process typically involves identifying all interests, addressing unknown/disputed shares under the partition statutes, and then proceeding to an actual partition or a partition sale depending on what the court orders.

Exceptions & Pitfalls

  • Tax payments can support a bigger claim: Paying taxes is not the same as owning, but if it is paired with a recorded deed (even a flawed one) and actual possession, it can strengthen an adverse possession argument.
  • Cotenancy rules can change the analysis: If the payer is actually connected to a cotenant (for example, they obtained a deed from one heir), the dispute may be about what interest was conveyed and whether the payer is now a cotenant rather than a stranger to title.
  • Unknown heirs and service problems: Partition cases can proceed with unknown cotenants grouped together, but the petition still must be drafted carefully and service/notice must be handled correctly to avoid delays or later challenges.
  • Funeral/burial reimbursement is usually an estate issue: Reimbursement for funeral expenses is commonly pursued as a claim through the decedent’s estate administration rather than through partition itself, and timing and documentation can matter.

Related reading may be helpful when the family tree is complicated: options if heirs are unknown or hard to identify, and when the deed/ownership picture is messy: getting clear ownership when co-owners have passed away.

Conclusion

In North Carolina, a non-family member paying property taxes on inherited land does not automatically gain ownership, but it can signal a potential adverse possession or recorded-title problem that should be investigated quickly. A partition case in the county Superior Court can often still move forward even if some heirs are unknown or interests are disputed, and it can force a court-supervised resolution. The most important next step is to file a partition petition in the county where the property is located before any adverse possession timeline becomes harder to challenge.

Talk to a Partition Action Attorney

If a non-family member has been paying taxes on inherited land and there is concern about a possible ownership claim, our firm has experienced attorneys who can help sort out title, locate heirs, and explain partition options and timelines. 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: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.