Dec42025
Real Estate Q&A Series

Can the other heirs disclaim their interest so one heir can take responsibility for the taxes and keep the property? – North Carolina

Short Answer

Under North Carolina law, heirs may renounce (disclaim) their inherited interest in real property by filing and recording a proper renunciation. If the other heirs validly renounce, the interest they would have taken passes as if they had died before the original owner, which can result in one heir becoming sole owner and able to handle the taxes. However, a disclaimer does not stop or undo a pending tax foreclosure, and strict filing and recording rules apply.

Understanding the Problem

The question is whether, under North Carolina real estate law, multiple heirs of inherited land can give up (disclaim) their interests so that a single heir can take full title, deal with delinquent property taxes, and keep the property despite an active tax foreclosure. The issue is narrow: can heirs who would otherwise share ownership in intestate real property renounce their shares in time and in a way that leaves only one heir in title, while a tax sale is already scheduled. The focus is on how North Carolina’s inheritance renunciation rules interact with county tax foreclosure procedures.

Apply the Law

Under North Carolina law, an heir can renounce an intestate share or other inherited interest in real property by signing, filing, and registering a written renunciation that meets statutory requirements. The effect of a timely renunciation is that the renouncing heir is treated as if that person died before the decedent, and the interest passes to the next person in line under the will or intestacy. For real property, the renunciation must be filed in the proper estate file (or as an estate matter if no estate exists), and then registered with the register of deeds to change record title. Tax foreclosure, however, proceeds against the property itself and is not automatically stopped by a change in which heir holds title.

Key Requirements

  • Valid heirship interest: The person disclaiming must in fact be an heir or other successor in interest to the deceased owner under North Carolina succession rules (will or intestacy).
  • Proper written renunciation: Each heir who wishes to disclaim must sign and acknowledge a written instrument that identifies the transferor, describes the property or interest, clearly states the renunciation, and is filed with the clerk of superior court in the correct county.
  • Filing and registration for real estate: For real property, the renunciation becomes effective when filed with the clerk in an appropriate estate proceeding and then must be recorded with the register of deeds in the county where the land lies before record title reflects the change.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, the deceased relative appears to have died with real property that passed by intestacy to several children, including the parent living on the land. Each sibling who is an heir could, in principle, sign a renunciation that complies with Chapter 31B and file it in a new or existing estate file, then have it recorded in the county where the property sits. If all other heirs validly renounce, the parent in possession could become the only heir in line for that property under North Carolina intestate rules, but the pending tax foreclosure would still have to be addressed directly with the tax authority or the court handling the foreclosure.

Process & Timing

  1. Who files: Each heir who wants to give up an interest files a separate renunciation. Where: With the Clerk of Superior Court, Estates Division, in a county where an estate for the deceased owner could be opened (often the decedent’s county of residence), and then with the register of deeds in the county where the property sits. What: A written, acknowledged “renunciation” or “disclaimer” that identifies the decedent, describes the land, and states the extent of the interest renounced. When: At any time, but tax-qualified treatment requires filing within the federal disclaimer period; tax foreclosure timelines are separate and usually much shorter.
  2. The clerk files the renunciation as an estate matter or in an existing estate file and accepts the instrument if it meets the statutory content and signature requirements. After filing with the clerk, the renouncing heir (or counsel) records the renunciation with the register of deeds, where it is indexed under both the decedent and the heir whose interest is renounced. Recording typically occurs within days but may vary by county workload.
  3. Once recorded, title to the renounced interests passes as if the renouncing heirs had predeceased the decedent, so the remaining heir (or heirs) become the record owners. The remaining heir can then work with the county tax office and, if needed, the court handling the foreclosure to pay or redeem the taxes or explore any available payment or redemption options before the tax sale and any expiration of post-sale redemption periods.

Exceptions & Pitfalls

  • Once a judicial tax sale has been completed and the property sold under court order, the right to renounce may be effectively barred as to that interest, because title has already shifted under a judicial sale.
  • A renunciation that is never recorded with the register of deeds does not change record title to the land, which can create confusion with the tax office and future buyers or lenders.
  • If an heir has already conveyed or encumbered the inherited interest, the right to renounce that interest may be barred, and attempting to disclaim could create disputes instead of clarity.
  • A renunciation changes who owns the property but does not by itself forgive delinquent taxes or automatically stop a foreclosure; taxes remain a lien on the land regardless of which heir holds title.
  • Because intestate succession can send a renounced share to that heir’s own children or other relatives, poorly planned renunciations can unintentionally create more co-owners instead of consolidating title in one person.

Conclusion

North Carolina law allows heirs to renounce their inherited interests in real property through properly executed, filed, and recorded renunciations, and doing so can leave one heir as the sole owner responsible for the taxes. The renounced shares then pass as if the renouncing heirs had died before the decedent, under the usual intestacy rules. This does not cancel delinquent taxes or halt a tax foreclosure, so the key next step is to file and record any renunciations promptly and, in parallel, work with the county tax office or foreclosure court to resolve the tax sale deadlines.

Talk to a Real Estate Attorney

If a family property in North Carolina is facing tax foreclosure and the heirs want one person to take over ownership and responsibility, our firm has experienced attorneys who can help clarify heirship, prepare any needed renunciations, and address the tax sale 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 any specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If there is a deadline, act promptly and speak with a licensed North Carolina attorney.

Category: Real Estate 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.