Partition Action Q&A Series

How do I get guardianship over my mother to take control of her property and pay taxes? – North Carolina

Short Answer

In North Carolina, you petition the Clerk of Superior Court to have your mother adjudicated incompetent and to be appointed guardian of her estate, which authorizes you to manage money, collect rents, and pay taxes. If a power of attorney exists and the agent is failing to act, you can also petition the Clerk for fast relief to compel an accounting and require payment of taxes without waiting for full guardianship. Courts favor the least-restrictive option that protects your mother and her property.

Understanding the Problem

You want to know whether you can obtain North Carolina guardianship so you can take control of your mother’s rental properties and pay overdue taxes. The decision point is: can you, as an adult child, ask the Clerk of Superior Court to appoint you guardian of your mother’s estate so you can handle property expenses now that she has advanced dementia and her current agent under a power of attorney is not paying taxes?

Apply the Law

Under North Carolina law, an adult can be adjudicated incompetent if, due to illness or impairment, they cannot manage their affairs or make important decisions. After that finding, the Clerk of Superior Court may appoint a guardian of the estate (property/financial only) or a general guardian (both person and estate). A guardian of the estate may manage money, pay taxes, and collect rents; court approval is typically required to sell, mortgage, or significantly encumber real estate. If a power of attorney exists, the Clerk can also order the agent to account, limit the agent’s authority, or, after a guardian of the estate is appointed, the guardian may supersede or revoke the agent’s authority as appropriate. Emergency or interim relief is available when property is at immediate risk.

Key Requirements

  • Incompetency finding: Show your mother cannot manage her property or make decisions due to cognitive decline.
  • Least restrictive option: The court prefers targeted relief (e.g., compelling the current agent to act) if it will protect her property without full guardianship.
  • Proper forum and notice: File in the county where your mother resides; the Clerk appoints a guardian ad litem, ensures service, and holds a hearing.
  • Fitness and bond: If appointed guardian of the estate, you must qualify (including a bond) and keep detailed records.
  • Ongoing oversight: File an inventory after appointment and periodic accountings; obtain court approval before selling or encumbering real property.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Your mother holds most of the rental interests and has advanced dementia, which supports an incompetency finding. Because the current agent has stopped paying taxes and income has dropped, the Clerk can either (a) order the agent to account and pay taxes promptly or (b) appoint a guardian of the estate so you can take control, pay taxes, and stabilize rents. If foreclosure risk is immediate, the court can consider expedited or interim relief to protect the properties.

Process & Timing

  1. Who files: An interested person (such as an adult child). Where: Clerk of Superior Court, Special Proceedings/Guardianship, in your mother’s county of residence. What: Verified petition for adjudication of incompetence and application for appointment of guardian of the estate (use the AOC Special Proceedings guardianship forms available on nccourts.gov). When: File as soon as you learn taxes are delinquent or the agent is not acting; you can also seek emergency/interim relief if property is at risk.
  2. The Clerk appoints a guardian ad litem, ensures service/notice, and schedules a hearing. Bring medical evidence of dementia, proof of unpaid taxes, rent statements, and a short plan to pay taxes, collect rents, and maintain the property. If the court opts for least-restrictive relief first, it may order the current agent to account and pay taxes.
  3. If appointed guardian of the estate, you qualify by posting bond and taking an oath. The Clerk issues Letters of Guardianship. You then open a fiduciary account, pay taxes and insurance, collect rents, and file an inventory and periodic accountings. Seek court approval before selling, mortgaging, or making significant real estate commitments.

Exceptions & Pitfalls

  • Court may require trying less-restrictive steps first, such as a petition to compel the current agent to account and pay taxes.
  • Defective service or weak medical evidence can delay a guardianship; gather records early.
  • Guardians must post bond, keep funds separate, and file an inventory and regular accountings.
  • Sales, mortgages, or significant encumbrances of real estate typically require prior court approval.
  • Conflicts among family members can slow the case; the Clerk may appoint someone else if you cannot act impartially.

Conclusion

To take control of your mother’s property and pay taxes in North Carolina, file a verified petition with the Clerk of Superior Court to adjudicate incompetence and appoint a guardian of the estate. The court will consider least‑restrictive options first, including compelling a nonperforming agent to act. Once appointed and bonded, you can pay taxes, collect rents, and maintain the properties; seek court approval before major real estate actions. Next step: file the guardianship petition with the Clerk in your mother’s county.

Talk to a Partition Action Attorney

If you’re dealing with unpaid taxes and neglected rental property because a loved one can’t manage finances, 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.