Jan262026
Partition Action Q&A Series

Why am I getting the property tax bills for family land when other relatives are still alive and may also own it? – North Carolina

Short Answer

In North Carolina, county tax bills usually go to the person (or people) shown as the owner on the county tax records, which often track the “owner of record.” After a death, the county may list the land in the heirs’ names (or as “the heirs” of the decedent) until the family updates ownership information. Even if multiple relatives share ownership, the county may still mail the bill to one address or one listed name, but the tax lien attaches to the land itself if the taxes are not paid.

Understanding the Problem

In North Carolina family-land situations, a common question is: why does a county tax office send the property tax bill to one family member when other relatives are alive and may also own the land. The decision point is usually whether the county’s tax listing shows one person (or one mailing address) as responsible for the annual tax notice even though the title may be shared among multiple heirs or co-owners. This often comes up after a parent dies and the land is still in the parent’s name, or the land has become “heirs’ property” with several relatives holding shares.

Apply the Law

North Carolina property taxes are tied to the county’s tax listing and collection system. Real property is generally listed for taxation in the name of the owner, and counties commonly list property in the name of the owner of record. When a person dies owning real estate, the county can list the property in the names of the heirs or devisees if known, or as the property of “the heirs” or “the devisees” of the decedent until the assessor receives notice of the heirs’ names and how the estate was divided. Even if the bill goes to one person, everyone with an interest is treated as on notice that taxes can become a lien on the property and that collection action can be taken if taxes are not paid.

Key Requirements

  • How the county has the property listed: The tax bill follows the county’s listing (often the owner of record) and the mailing address on file, which may not match the family’s current understanding of who owns what.
  • Whether the owner died and the estate/title was updated: After a death, the county may list the property as belonging to the heirs (sometimes without naming each heir) until the assessor is given updated ownership information.
  • Taxes attach to the land even with multiple owners: Regardless of which relative receives the bill, unpaid taxes can become a lien against the property, creating risk for all co-owners.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, a parent recently died and a county tax bill is still being sent out for the lot. That can happen when the county tax listing still reflects the parent (or a single heir/mailing address) as the best available “owner” record for billing, even though other relatives may also have inherited shares. If other relatives have ownership interests but have not been paying, the practical risk is that unpaid taxes can still threaten the land itself, which is why families often address taxes first and then resolve ownership through an agreement, a buyout, or a partition action.

Process & Timing

  1. Who confirms the listing: A family member or the estate representative. Where: The county tax assessor/tax office for the county where the land is located in North Carolina. What: Request the current tax card/parcel record and confirm the listed owner name(s) and mailing address on file. When: As soon as a bill arrives or taxes appear delinquent.
  2. Next step: Confirm the title situation (deed history and whether the parent’s estate was administered). If the land is now owned by multiple heirs, the family can often reduce confusion by updating addresses with the tax office and documenting who will pay ongoing taxes while ownership is being sorted out.
  3. Final step to end the dispute: If co-owners cannot agree on buyout terms or who pays carrying costs, a partition proceeding in North Carolina Superior Court can be used to divide the property or sell it and divide proceeds, with the court able to choose among partition methods based on the case.

Exceptions & Pitfalls

  • “Getting the bill” does not always mean “owning 100%”: A tax bill is often a mailing/record issue. Ownership depends on deeds, wills, and intestate succession, not just who receives the notice.
  • Heirs’ property confusion: When land stays in a deceased owner’s name for years, multiple generations can end up with shares. That can make it harder to negotiate a clean buyout or get everyone to sign a deed without first confirming who the legal owners are.
  • Paying taxes without a written plan: One co-owner may pay to protect the land, but without an agreement (or later court accounting), disputes can arise about reimbursement, credits, and what each person should receive in a buyout or sale.
  • Assuming relatives can “disclaim” informally: Giving up an interest usually requires a proper legal document and recording, and the right document depends on how the interest arose (inheritance vs. deed) and what the family is trying to accomplish.

For more background on resolving shared ownership, see force a sale or buy out the other co-owners and get clear ownership of a property when multiple people are on the deed.

Conclusion

In North Carolina, property tax bills are typically mailed based on the county’s tax listing (often the owner of record) and the address on file, even when multiple relatives may share ownership after a death. The bill going to one person does not automatically mean that person is the only owner, but unpaid taxes can still become a lien risk against the land. The practical next step is to confirm the county’s listed owner/mailing address and then decide whether to resolve shared ownership by agreement or by filing a partition case in Superior Court.

Talk to a Partition Action Attorney

If you’re dealing with family land where multiple relatives may own shares but one person is getting the tax bills, our firm has experienced attorneys who can help explain options like a negotiated buyout, deeds to transfer interests, or a partition action to end the co-ownership. Call us today at [CONTACT NUMBER].

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.