Short Answer

In North Carolina, record a certified copy of the death certificate with the county Register of Deeds where the land is located, then provide the recorded document to the county Tax Administration (Land Records/GIS) so they can update the tax roll. When spouses held title as tenants by the entirety and the deed provides survivorship, no probate deed is needed to transfer that share to the surviving spouse. Ownership for tax billing is set as of January 1, so changes after that date usually appear on the next year’s bill.

Understanding the Problem

In North Carolina, you want to know if—and how—you can remove a deceased spouse’s name from county tax records after a co-owned parcel passes automatically to the surviving spouse. You are coordinating ancillary estate work, and the deed says the deceased spouse’s share goes to the surviving spouse without further action.

Apply the Law

Under North Carolina law, a married couple can hold real estate as tenants by the entirety, which carries a built-in right of survivorship. When one spouse dies, the survivor becomes the sole owner of that couple’s share by operation of law. The public record is updated by recording a certified death certificate in the county Register of Deeds. County Tax Administration relies on what is recorded to update the tax roll; tax billing reflects ownership as of January 1 each year.

Key Requirements

• Certified death certificate: Obtain a certified copy and record it in the county where the land is located.
• Correct chain of title: Confirm the deed shows the spouses took title while married (supporting tenancy by the entirety with survivorship).
• Notify Tax Administration: Send the Register of Deeds’ recorded/stamped copy to the county Tax Administration or Land Records/GIS to update the tax roll and mailing name.
• One county per recording: Record in each North Carolina county where the property sits; the tax office updates only for parcels in its county.
• Timing and billing: January 1 controls the tax year; updates after that date usually appear on the next year’s bill.

What the Statutes Say

• N.C. Gen. Stat. § 39-13.6 (Tenancy by the entirety) – Recognizes how married couples take title as tenants by the entirety.
• N.C. Gen. Stat. § 41-2 (Joint tenancy and survivorship) – Explains survivorship must be created by the instrument; tenancy by the entirety includes survivorship by operation of law.
• N.C. Gen. Stat. § 105-285 (Listing date; January 1) – Sets January 1 as the date for ownership and valuation for property tax.

Analysis

Apply the Rule to the Facts: Here, each married couple held a share, and the deed directs the deceased spouse’s share to the surviving spouse. That means the surviving spouse now owns that couple’s undivided interest and holds it as a tenant in common with the other couples. To reflect this on county tax records, record a certified death certificate with the Register of Deeds and then provide the recorded copy to the county Tax Administration so it can remove the decedent’s name from the tax roll.

Process & Timing

1. Who files: The surviving spouse, the ancillary personal representative, or their attorney. Where: County Register of Deeds where the property lies in North Carolina. What: Record a certified death certificate (original certified copy). When: As soon as practical; to affect current-year tax billing, complete before January 1.
2. After recording, send the Register of Deeds’ stamped/recorded death certificate to the county Tax Administration (often Land Records or GIS) with any required name/address update request. Processing times vary by county but are often completed within a few weeks.
3. Confirm the update on the county’s parcel search or tax card. Expect the tax bill to reflect ownership as of January 1; if the update occurs after that date, the change usually appears on the next year’s bill. Keep the recorded document with your closing file.

Exceptions & Pitfalls

• If the deed does not show the spouses took title while married (or lacks survivorship language where needed), you may need an affidavit of survivorship or other curative action before the tax office will change names.
• Names must match: differences between the deeded name and the death certificate (middle initials, hyphenation, prior names) can delay indexing and updates.
• Tax records follow recorded title: sending only an unrecorded death certificate to the tax office can be insufficient. Record first, then notify Tax Administration.
• Multiple counties: record a certified death certificate in each North Carolina county where the decedent owned land.
• Probate not required for tenancy-by-the-entirety transfer: avoid opening an estate solely to move this interest; survivorship handled the transfer. TBE property is generally not used to pay ordinary debts of the deceased spouse.

Talk to a Probate Attorney

If you’re dealing with updating county tax records after a co-owner’s death, 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.