Dec302025
Probate Q&A Series

Does receiving a property tax bill in my name or “in care of” make me an owner or legally responsible for the taxes? – North Carolina

Short Answer

No. In North Carolina, a property tax bill addressed in a person’s name (including “in care of”) does not, by itself, transfer title or prove ownership. Counties try to list and bill the correct owner, but tax records can be wrong or incomplete and can be corrected later. Legal responsibility usually follows the person who owns the property interest (or a fiduciary or life tenant who has legal control), not whoever receives the mail.

Understanding the Problem

Under North Carolina probate law, can a person become an “owner” of real estate, or become legally responsible for property taxes, just because the county mailed a tax bill in that person’s name or “in care of”? In an estate situation involving a parent who died without a will, does the name on the tax bill decide whether the child inherited the property, especially when an older deed may show co-owners and the type of co-ownership could affect who took title at death?

Apply the Law

North Carolina property taxes are tied to the property and are generally billed to the owner as shown on county tax records. The tax office’s “listing” name is an administrative record meant to identify who should list and pay taxes, but it is not the same thing as a deed and it does not change title. After a death, the county may list the property in the heirs’ names (or as “heirs of” the decedent) until the assessor receives enough information to update the record; and if the property is under a fiduciary’s care or control, the fiduciary may have a duty to pay taxes from available funds.

Key Requirements

  • Ownership comes from title, not the tax bill: A deed, court order, or operation of law determines who owns real estate. A tax bill name is not a title document.
  • Counties list property for taxation in the owner’s name, but records can be corrected: If property is listed in the wrong name, the county can correct the tax records once the proper owner is identified.
  • Responsibility can follow the interest or the role: The person who owns the property interest generally bears the tax burden; a life tenant has a statutory duty to pay; and a fiduciary with care or control may have duties and potential personal liability if funds are available and taxes are not paid.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The parent died without a will owning (or possibly co-owning) real property in North Carolina. A tax bill that arrives in the child’s name or “in care of” does not decide whether the child became an owner, because ownership turns on the deed and how title passed at death (including whether an older deed created survivorship). The bill may reflect the county’s best guess about who should be contacted or who may be an heir, and the county can later correct the listing once the proper ownership information is provided.

Process & Timing

  1. Who files: Typically the personal representative (if one is appointed) or an heir providing documentation. Where: The county tax assessor’s office in the North Carolina county where the property sits, and the Clerk of Superior Court for the estate administration. What: Documents commonly used to update tax records include the death certificate and estate paperwork showing the personal representative or identifying heirs (counties may have their own cover sheet or request). When: As soon as practical after death and after estate paperwork is opened or gathered, because tax bills and delinquency notices keep coming even while ownership is being sorted out.
  2. Confirm who actually owns the parcels: Pull the recorded deed(s) for the home parcel and the church parcel and confirm how title is held (including whether the deed language created survivorship). Also confirm whether any life estate, trust, or other fiduciary arrangement exists that changes who must pay.
  3. Align payment responsibility with the correct role: If a personal representative takes possession, custody, and control of the real estate as part of administration, taxes are typically handled through that role using available funds; if no one has taken control and title vested in heirs, the heirs commonly handle ongoing expenses after death while the estate is being administered, subject to how title actually passed.

Exceptions & Pitfalls

  • Survivorship vs. heirs: If the deed created a survivorship form of co-ownership, the surviving co-owner may have taken title automatically at death, meaning the “heir” listed on a tax bill may not be the owner.
  • Life estate situations: If someone holds a life estate, that person has the statutory duty to pay the taxes, even though someone else may be the remainder owner.
  • Fiduciary control creates duties: If a fiduciary has care or control of the property and has funds available, failing to pay taxes can create personal liability under North Carolina law.
  • Tax records are not title records: Relying on the tax bill name instead of checking recorded deeds and estate filings can lead to incorrect assumptions about who can sell, insure, or manage the property.
  • Multiple parcels, multiple listings: Adjacent parcels (like a home and a church) can have different owners, different tax bills, or different exemptions. Each parcel should be checked separately.

Conclusion

In North Carolina, receiving a property tax bill in a person’s name or “in care of” does not, by itself, make that person the legal owner or automatically personally responsible for the taxes. Ownership comes from the deed and how title passed at death, and county tax listings can be corrected when the proper owner is identified. The practical next step is to provide the county tax assessor’s office with the death certificate and estate paperwork identifying the personal representative or heirs so the listing can be updated promptly.

Talk to a Probate Attorney

If a property tax bill is arriving in the wrong name after a death and there is uncertainty about who owns the real estate or who should pay ongoing taxes during administration, our firm has experienced attorneys who can help explain the options and timelines under North Carolina probate law. 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: Probate Q&A Series

Author: jpierce

Attorney Jared Pierce is the founder of Pierce Law Group in Raleigh, North Carolina, a firm he established with a dedicated focus on probate administration and estate planning across North Carolina. Born and raised in the Republic of South Africa, Jared moved to Durham with his family in 2001, bringing with him a rich cultural background and a distinctive accent that often serves as a conversation starter.