Feb92026
Real Estate Q&A Series

What options do I have to catch up on back taxes before the property is sold? – North Carolina

Short Answer

In North Carolina, the main way to stop a tax foreclosure sale is to pay the delinquent property taxes (plus interest, penalties, and costs) before the court confirms the sale. Depending on timing and the county’s practices, options can include paying in full, arranging a payoff through a refinance or sale, or (in limited situations) using a deferral or relief program that reduces what is currently due. Once a tax foreclosure case is filed, timing matters because additional costs can be added and the window to redeem can close quickly after the sale process moves forward.

Understanding the Problem

In North Carolina, when a property owner falls behind on county property taxes, the county (and sometimes a city) can pursue a tax foreclosure that can end in a courthouse sale. The decision point is: can the owner catch up on the delinquent taxes in time to stop the sale from being completed. The key trigger is where the case is in the court process, because the amount needed to stop the sale can increase as attorney fees, court costs, and sale costs are added.

Apply the Law

North Carolina treats unpaid ad valorem property taxes as a lien on the real estate, and taxing units can foreclose that lien through a court action in the county where the property sits. In a tax foreclosure case, the owner’s practical “save the property” option is usually redemption by paying what the court requires before the sale is confirmed. After a sale is reported, there is also a short window where exceptions or an increased bid can be filed, and confirmation generally does not happen until that window expires.

Key Requirements

  • Know the exact payoff amount: The amount to stop a tax foreclosure is not just the base tax. It typically includes interest, penalties, and case costs, and it can change as the case progresses.
  • Pay before confirmation (not just before the auction): In many tax foreclosure cases, redemption is tied to paying before the court enters an order confirming the sale, which can be after the auction date.
  • Pay the right office the right way: Payment is usually coordinated through the county tax collector and the attorney handling the foreclosure for the taxing unit, with filings and orders handled through the Clerk of Superior Court in the county.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The property is facing foreclosure because property taxes are delinquent. Under North Carolina’s tax foreclosure framework, the most direct way to prevent the property from being sold is to get a current payoff figure that includes taxes, interest, penalties, and the foreclosure case costs, and then redeem by paying that amount before the sale is confirmed. If the case is already set for sale (or has been sold but not confirmed), the timeline becomes the main risk because costs can increase and the redemption window can close.

Process & Timing

  1. Who acts: The property owner (or someone authorized to pay on the owner’s behalf). Where: County Tax Collector’s office and the Clerk of Superior Court in the county where the property is located. What: Request a written payoff for “redemption” or “tax foreclosure payoff” that includes all taxes, interest, penalties, attorney fees, and court/sale costs. When: As soon as a foreclosure notice or lawsuit is received; waiting can add costs and shorten the time available.
  2. Choose a catch-up path: (a) pay in full from savings/loan; (b) refinance or borrow against equity and use closing proceeds to pay the payoff; or (c) list and sell the property fast enough that the closing can pay the payoff before confirmation. In many counties, delinquent taxes must be handled at closing to allow the deed to be recorded.
  3. Confirm the case status: If a sale has already occurred, ask whether the commissioner has filed the report of sale and whether the 10-day period for exceptions/upset bids is running, because confirmation generally cannot occur until after that window. If redemption is still allowed, payment must be coordinated immediately so the case can be discontinued or the sale not confirmed.

Exceptions & Pitfalls

  • Assuming “back taxes” means only the tax bill: In a filed foreclosure case, the payoff often includes attorney fees, court costs, and sale-related costs in addition to tax, interest, and penalties.
  • Waiting for a private buyer without checking deed-recording issues: In many North Carolina counties, delinquent taxes can prevent recording a deed unless handled through the tax collector/closing process, which can derail last-minute sale plans.
  • Confusing property taxes with state income taxes: County tax foreclosure involves ad valorem property taxes. State tax installment agreements (with the Department of Revenue) are a different process and usually do not stop a county property tax foreclosure.
  • Missing the post-sale window: Once the sale is moving toward confirmation, options narrow quickly. Even if redemption is still possible, the amount due and the required steps can change fast.

Conclusion

In North Carolina, the practical way to catch up on delinquent property taxes before a tax foreclosure is completed is to redeem by paying the full payoff amount (tax, interest, penalties, and case costs) before the court confirms the sale. The case runs through the Clerk of Superior Court in the county where the property is located, and timing becomes critical once a sale is scheduled or reported. Next step: request a written tax foreclosure payoff from the county tax collector and arrange payment before confirmation.

Talk to a Real Estate Attorney

If a property is facing a North Carolina tax foreclosure and the goal is to catch up on back taxes before the property is sold, our firm has experienced attorneys who can help explain the process, coordinate payoff information, and evaluate time-sensitive options. Call us today at [CONTACT NUMBER].

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: Real Estate Q&A Series

Author: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.