Detailed Answer

In North Carolina, property taxes on inherited real estate become an expense of the estate while administration remains open. You can recover excess payments by first seeking reimbursement from the estate’s personal representative. If the estate has closed or the personal representative cannot reimburse you, you may file a refund claim with the county tax collector under N.C.G.S. § 105-381. This statute lets a taxpayer recover erroneous or excessive real property tax payments by submitting a written, verified application within three years of the payment. Include the property’s legal description, the names of all owners, the payment date, and the overpaid amount. Attach proof of payment, such as receipts or cancelled checks.

If the tax collector denies your application or fails to act within 30 days, you can petition the clerk of superior court to compel a refund under N.C.G.S. § 105-289. That statute authorizes an action to recover taxes paid on property that belonged to another. The court may order the refund and allow you to recover filing costs.

When multiple heirs own property as tenants in common, each owes a share of the tax bill. You can also file a partition suit or an accounting action in superior court. These remedies help allocate expenses among co-owners and ensure fair contribution for property taxes paid.

Statutory deadlines are critical. The refund application under N.C.G.S. § 105-381 must reach the tax collector within three years of the payment date. If you miss this window, recovery through the refund statute may be barred. Petitioning the court under N.C.G.S. § 105-289 also requires timely action. Keep detailed records of all payments, communications, and filings to support your claim.

For more information on the refund application, see N.C.G.S. § 105-381: ncleg.gov/GS_105-381. For details on court petitions, review N.C.G.S. § 105-289: ncleg.gov/GS_105-289.

Key Steps to Recover Your Excess Payments

1. Confirm ownership shares and calculate your overpayment.
2. If the estate remains open, request reimbursement in writing from the personal representative.
3. Gather documentation: payment receipts, cancelled checks, tax statements.
4. Prepare a refund application under N.C.G.S. § 105-381 and submit it to the county tax collector within three years of payment.
5. If the collector denies or ignores your claim, petition the clerk of superior court under N.C.G.S. § 105-289.
6. Consider a partition or accounting action to resolve co-ownership disputes and allocate expenses.
7. Maintain records of all submissions, correspondence, and court filings.

Take Action Now

Excess property tax payments can tie up your funds and create conflicts among co-owners. Pierce Law Group has experienced attorneys who understand North Carolina’s refund statutes and probate process. Let us help you recover what you overpaid. Email us at intake@piercelaw.com or call us at (919) 341-7055 to discuss your case today.