Jan282026
Real Estate Q&A Series

How can we verify who actually paid the property taxes for each parcel and which years are still unpaid? – North Carolina

Short Answer

In North Carolina, the most reliable way to confirm which tax years are unpaid is to get a written tax certificate (or approved website printout) from the county tax collector showing the amounts due by year for each parcel. To verify who paid in prior years, request the county’s payment history/receipts for the parcel and match each payment to a payer name, check number, or online confirmation. Because online portals can be incomplete or not legally “binding,” a written certificate is the safest document to rely on when co-owners are signing deeds and preparing to record.

Understanding the Problem

In North Carolina, when multiple co-owners are dividing interests and preparing revised deeds for recording, the key question is how to confirm (1) which property tax years are still delinquent for each parcel and (2) which person actually made the payments in prior years. The decision point is whether the information needs to be “good enough for planning” or needs to be reliable for recording and closing steps where a register of deeds or closing attorney may require proof of tax status.

Apply the Law

County tax collectors in North Carolina must keep records of collections and can provide a written certificate stating what taxes and special assessments are owed for the current year and prior years for a specific parcel. For deed-recording purposes, some counties can require a tax certification before the register of deeds will accept a deed for recording, unless a closing-attorney exception applies. Practically, that means the best verification method is usually (a) a tax collector certificate for what is unpaid by year and (b) the tax office’s payment history/receipts to identify who paid and when.

Key Requirements

  • Correct parcel identification: Use the parcel ID (PIN), property address, and the name(s) used to list the property for taxes for the years in question so the tax office can pull the right account and year-by-year detail.
  • Right type of proof: Use a written tax certificate (or an authorized website printout, if the county has adopted that option) to confirm what is still owed; use payment history/receipts to confirm who paid.
  • Recording/closing readiness: If the deed will be recorded in a county that requires tax certification, plan for the tax collector certification step (or the closing-attorney statement exception) before sending documents out for signature.

What the Statutes Say

Analysis

Apply the Rule to the Facts: With multiple co-owners dividing interests across several parcels, the cleanest way to avoid disputes is to verify each parcel’s delinquent years using a written tax certificate that lists amounts owed by year. Then, to confirm who actually paid in prior years, the county tax office’s payment history and receipts can be requested and compared against each co-owner’s records (bank statements, canceled checks, or online confirmations). This approach reduces the risk of relying on an informal phone call or an incomplete online snapshot when documents are being circulated for signature and recording.

For example, if one parcel shows “paid” online but the payment history shows a partial payment or a payment applied to a different year, the certificate/payment ledger usually clarifies what is still outstanding. If an out-of-state co-owner claims to have paid a year’s taxes, the receipt or payment entry (payer name, date, amount, and reference number) is typically the fastest way to confirm it.

Process & Timing

  1. Who files: An owner, a person with a legal interest, or an authorized agent/attorney. Where: The county tax collector’s office for the county where the parcel is located. What: A request for a written tax certificate showing taxes owed by year for the parcel (and a request for the parcel’s payment history/receipts). When: Before circulating deeds for signature and before attempting to record, especially if recording will occur in a county that requires tax certification.
  2. Confirm unpaid years: Review the certificate for each parcel and list the delinquent years and amounts. If the county maintains an online tax portal, print/save the page for each parcel, but treat the written certificate as the primary verification document unless the county has formally allowed reliance on website information under state law.
  3. Confirm who paid: Ask the tax office for payment history details (date, amount, and payer/reference information) and request copies of receipts if available. Match those entries to each co-owner’s proof of payment to allocate reimbursements or credits in the co-owners’ agreement or closing instructions.

Exceptions & Pitfalls

  • Relying on an oral quote: A phone call or counter conversation can be helpful, but North Carolina law treats oral statements about amounts due as nonbinding in many situations; a written certificate is safer for important decisions.
  • Wrong “listed owner” name for older years: A tax certificate request may require the name of the person who listed the property for taxation for each year requested. If ownership changed or estates were involved, the tax office may need multiple names to pull complete year-by-year information.
  • Payment applied to the wrong parcel or year: With multiple parcels, payments sometimes get misapplied. The payment ledger can show whether a payment posted to a different parcel ID or a different tax year than intended.
  • Recording delays: In counties using tax certification for deeds, last-minute discovery of delinquent taxes can delay recording while the parties coordinate payment and obtain certification.

Where helpful, related guidance on checking for tax enforcement activity and dealing with delinquent taxes may also apply, including paying outstanding property taxes before recording and confirming whether a parcel is already in a tax sale or foreclosure process.

Conclusion

In North Carolina, the most dependable way to verify unpaid property tax years for each parcel is to request a written tax certificate from the county tax collector showing amounts owed for the current and prior years, then use the tax office’s payment history/receipts to confirm who made prior payments. When deeds are being circulated for signature and prepared for recording, the next step is to request the certificate for each parcel from the county tax collector before submitting the deed to the register of deeds for recording.

Talk to a Real Estate Attorney

If you’re dealing with dividing co-ownership interests across multiple parcels and need to confirm delinquent tax years and payment history before recording deeds, our firm has experienced attorneys who can help you understand your 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: Real Estate 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.