Short Answer

In North Carolina, property tax liens attach to the land and must be paid to pass clear title or stop a county tax foreclosure. Because your mother died more than two years ago, the heirs/devisees can sell the property, but delinquent taxes, interest, and costs must be satisfied—often at closing—to avoid foreclosure. If an estate sale is needed to raise funds, a personal representative can be appointed to sell the property and pay liens first.

Understanding the Problem

In North Carolina, can you clear delinquent property taxes on an inherited home and sell it without losing the property to county tax foreclosure? Here, your mother died more than two years ago, and there are back taxes on the only remaining asset: the real estate devised in her will.

Apply the Law

In North Carolina, ad valorem property taxes become a lien on the real estate and have priority over most other claims. The county can foreclose to collect them. To sell the property free of the tax lien, the lien must be paid (commonly from closing proceeds). When an estate needs to sell real property to raise funds to pay taxes and other claims, a personal representative (PR) can be appointed and, if the will grants a power of sale, sell without a court‑ordered judicial sale; otherwise, the PR petitions the Clerk of Superior Court for authority to sell. Because more than two years have passed since death, heirs/devisees may also convey title directly, but probate of the will is still needed to establish title. If you do not need broader estate administration, a limited personal representative may be appointed solely to publish notice to creditors; however, that notice does not remove property tax liens—they must be paid.

Key Requirements

• Establish title: Probate the will in the decedent’s county of domicile and record it where the land sits so buyers can rely on the chain of title.
• Address the tax lien: Obtain a payoff from the county tax collector and satisfy all delinquent taxes, interest, penalties, and any foreclosure costs—often at closing—to deliver clear title and stop foreclosure.
• Choose a sale path: Because over two years have passed, heirs/devisees can sign the deed; or appoint a PR to sell and apply proceeds to taxes and other claims.
• If using a PR: Use power of sale in the will to sell privately, or file a special proceeding for a judicial sale if no power of sale. Proceeds pay liens first, then estate costs and claims.
• Limited PR option: If you only need notice to creditors (not full administration), a limited PR can publish notice, but cannot by itself clear tax liens; those must still be paid.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-17-12 (Sales by heirs/devisees within two years) – Sets when heirs/devisees can convey and when a PR must join; after two years, heir sales are valid as to the estate.
• North Carolina Gen. Stat. § 28A-15-1 (Using assets to pay claims) – Allows a PR to sell assets to pay debts and claims; method depends on will’s authority.
• North Carolina Gen. Stat. § 28A-29-1 (Limited personal representative) – Permits appointment solely to give notice to creditors without full administration.
• North Carolina Gen. Stat. § 105-374 (Tax foreclosure by civil action) – Authorizes counties to foreclose property tax liens in court; paying the full amount due before sale/confirmation stops the process.

Analysis

Apply the Rule to the Facts: Your mother died more than two years ago, so the heirs/devisees can sign a deed to a buyer without a PR joining. But the county’s tax lien must be paid to deliver clear title and to avoid tax foreclosure; that payment can be made before listing, or simply from closing proceeds. If you need the sale handled through the estate (for example, to centralize paying other claims), appoint a PR; if the will lacks a power of sale, the PR can petition the Clerk for authority to sell and pay the tax lien first.

Process & Timing

1. Who files: The named executor or an heir. Where: Clerk of Superior Court in the decedent’s county of domicile. What: Probate the will using AOC‑E‑199 (probate without qualification) or AOC‑E‑201 (Application for Probate and Letters) if appointing a PR; for a limited PR, apply and obtain AOC‑E‑420 (Letters of Limited PR); publish creditor notice and later file AOC‑E‑307 (Affidavit of Notice to Creditors). When: Start now; creditor notice typically runs once a week for three consecutive weeks with a 90‑day claim window after first publication.
2. Contact the county tax collector for a written payoff of all delinquent taxes, interest, and any foreclosure fees. If a foreclosure action is filed, coordinate payment with the county or its counsel to stop the proceeding. Title companies typically collect and pay the lien from closing proceeds.
3. Close the sale. If using a PR, sell under the will’s power of sale or, if none, obtain a Clerk’s order for a judicial or private sale. Expect a 10‑day upset‑bid period on judicial/private sales. After closing, the tax lien is paid first; the PR then accounts and, if a limited PR was used, files a final sworn report.

Exceptions & Pitfalls

• If the will lacks a power of sale and you need an estate sale, the PR must petition the Clerk for authority; plan for notice to all heirs/devisees and a potential upset‑bid period.
• When minors or unknown heirs are involved, additional approvals or guardians may be required; this can affect timing and deed signatures.
• Limited PRs publish creditor notice but do not eliminate tax liens; do not rely on notice to clear delinquent property taxes.
• If foreclosure is already filed, fees and costs increase; delaying payment can make the payoff larger and jeopardize timing for a private sale.

Talk to a Probate Attorney

If you’re dealing with inherited real estate and delinquent property taxes, 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.