How to Confirm Whether Property Tax Obligations Are Current for a North Carolina Property
Why It Matters in a Partition Action
Before you ask a court to divide or sell jointly-owned real estate in a North Carolina partition action, you must know whether county and municipal taxes are up to date. Delinquent taxes create automatic liens that follow the land—not the individual owners—under N.C. Gen. Stat. § 105-355. If the taxes are not paid, the property can be foreclosed, wiping out everyone’s equity and complicating—or even stopping—a partition sale. There are some limits and nuance to this that is worth discussing, regardless it is important to determine whether the property taxes for a piece of real property are current or not before proceeding with partition.
Step-by-Step Guide to Verifying the Tax Status
- Identify the correct taxing jurisdictions.
All real estate lies in one of North Carolina’s 100 counties. If the property sits within city limits, municipal taxes apply too. Look at the most recent deed or use the county Geographic Information System (GIS) map to confirm the parcel identification number (PIN) and address. - Search the county tax website.
Nearly every county offers free, 24/7 online tax look-ups by PIN, owner name, or address. The screen usually shows the current year’s bill, any prior-year balances, penalties, and interest. Print or screenshot the page for your records. - Call or visit the tax collector for written confirmation.
A web search is convenient, but only a written statement from the tax collector is legally binding. North Carolina law requires tax collectors to furnish a certificate of taxes due or paid when requested under N.C. Gen. Stat. § 105-361. Most counties charge a small fee ($5–$10) and can email the certificate within a few business days. - Ask about city taxes and special assessments.
If the property is in a municipality, contact the city finance office as well. Some towns bill through the county; others send separate statements. - Search for recorded tax foreclosure actions.
Check the clerk of superior court’s civil index or the register of deeds for any pending or completed tax foreclosure lawsuits. Even if the balance shows “paid,” a filed foreclosure may remain on record until dismissed. - Order a title search for added assurance.
A licensed title abstractor can confirm no hidden tax liens, special district assessments, or utility liens exist—crucial if the court will authorize a partition sale.
What If Taxes Are Delinquent?
Under N.C. Gen. Stat. § 105-348, all co-owners are personally liable for unpaid property taxes. In a partition action, the judge can require the parties to pay arrearages before confirming a sale, or order that the delinquent amount be paid from sale proceeds. Prompt payment often preserves equity and streamlines the court process.
Helpful Hints
- Set calendar reminders: North Carolina tax bills usually come out in July and are due by January 5 of the following year.
- Request the § 105-361 certificate every time you refinance, sell, or file a partition action—judges and closing attorneys rely on it.
- Penalties and interest accrue monthly after January 5; early payment saves money.
- If multiple heirs contribute to taxes, keep receipts to prove your share when the court later allocates costs.
- Many counties offer e-billing and autopay to prevent accidental delinquency.
Ready to Protect Your Property Rights?
Confirming that property taxes are current is a critical first step toward a successful North Carolina partition action. Our firm has years of experience guiding co-owners through tax checks, lien clearance, and court filings. Call us today at (919) 341-7055 to schedule a consultation and safeguard your stake in the property.
