Tax Deed (Upset Bid System)
Statute: N.C. Gen. Stat. § 105-374 County Surplus Property OTC Sale Available
North Carolina Tax Sale Auctions & OTC Lands
North Carolina uses an 'upset bid' system: after the auction, any buyer can submit a 5% higher bid within 10 days at the Clerk of Court until bidding concludes. Explore all 100 counties below for auction schedules, online bidding portals, and over-the-counter purchases.
State Legal Rules
Statutory Return: Direct Foreclosure Deed with Upset Bids
Redemption: 10-Day Upset Bid Window after Public Auction
Primary Platform: Courthouse Steps & County Tax Notice Boards
All 100 Counties in North Carolina
Click any county for direct platform links, required deposit amounts, and lands available lists.
Wake County
Pop: 1.190.275
Platform: Courthouse Steps & County Tax Notice Boards
Official: Wake County Tax Collector & Commissioner
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Mecklenburg County
Pop: 1.163.701
Platform: Courthouse Steps & County Tax Notice Boards
Official: Mecklenburg County Tax Collector & Commissioner
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Guilford County
Pop: 549.866
Platform: Courthouse Steps & County Tax Notice Boards
Official: Guilford County Tax Collector & Commissioner
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Forsyth County
Pop: 392.921
Platform: Courthouse Steps & County Tax Notice Boards
Official: Forsyth County Tax Collector & Commissioner
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Cumberland County
Pop: 337.890
Platform: Courthouse Steps & County Tax Notice Boards
Official: Cumberland County Tax Collector & Commissioner
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Durham County
Pop: 336.892
Platform: Courthouse Steps & County Tax Notice Boards
Official: Durham County Tax Collector & Commissioner
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Buncombe County
Pop: 275.901
Platform: Courthouse Steps & County Tax Notice Boards
Official: Buncombe County Tax Collector & Commissioner
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Union County
Pop: 256.452
Platform: Courthouse Steps & County Tax Notice Boards
Official: Union County Tax Collector & Commissioner
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Johnston County
Pop: 241.955
Platform: Courthouse Steps & County Tax Notice Boards
Official: Johnston County Tax Collector & Commissioner
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Cabarrus County
Pop: 240.016
Platform: Courthouse Steps & County Tax Notice Boards
Official: Cabarrus County Tax Collector & Commissioner
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New Hanover County
Pop: 238.852
Platform: Courthouse Steps & County Tax Notice Boards
Official: New Hanover County Tax Collector & Commissioner
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Gaston County
Pop: 237.242
Platform: Courthouse Steps & County Tax Notice Boards
Official: Gaston County Tax Collector & Commissioner
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Onslow County
Pop: 213.676
Platform: Courthouse Steps & County Tax Notice Boards
Official: Onslow County Tax Collector & Commissioner
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Iredell County
Pop: 199.710
Platform: Courthouse Steps & County Tax Notice Boards
Official: Iredell County Tax Collector & Commissioner
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Alamance County
Pop: 179.165
Platform: Courthouse Steps & County Tax Notice Boards
Official: Alamance County Tax Collector & Commissioner
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Pitt County
Pop: 175.119
Platform: Courthouse Steps & County Tax Notice Boards
Official: Pitt County Tax Collector & Commissioner
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Davidson County
Pop: 174.804
Platform: Courthouse Steps & County Tax Notice Boards
Official: Davidson County Tax Collector & Commissioner
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Catawba County
Pop: 164.645
Platform: Courthouse Steps & County Tax Notice Boards
Official: Catawba County Tax Collector & Commissioner
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Brunswick County
Pop: 159.964
Platform: Courthouse Steps & County Tax Notice Boards
Official: Brunswick County Tax Collector & Commissioner
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Rowan County
Pop: 151.661
Platform: Courthouse Steps & County Tax Notice Boards
Official: Rowan County Tax Collector & Commissioner
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Orange County
Pop: 150.626
Platform: Courthouse Steps & County Tax Notice Boards
Official: Orange County Tax Collector & Commissioner
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Randolph County
Pop: 147.458
Platform: Courthouse Steps & County Tax Notice Boards
Official: Randolph County Tax Collector & Commissioner
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Harnett County
Pop: 141.477
Platform: Courthouse Steps & County Tax Notice Boards
Official: Harnett County Tax Collector & Commissioner
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Henderson County
Pop: 119.230
Platform: Courthouse Steps & County Tax Notice Boards
Official: Henderson County Tax Collector & Commissioner
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Wayne County
Pop: 118.686
Platform: Courthouse Steps & County Tax Notice Boards
Official: Wayne County Tax Collector & Commissioner
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Robeson County
Pop: 117.365
Platform: Courthouse Steps & County Tax Notice Boards
Official: Robeson County Tax Collector & Commissioner
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Moore County
Pop: 106.898
Platform: Courthouse Steps & County Tax Notice Boards
Official: Moore County Tax Collector & Commissioner
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Craven County
Pop: 102.391
Platform: Courthouse Steps & County Tax Notice Boards
Official: Craven County Tax Collector & Commissioner
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Cleveland County
Pop: 101.378
Platform: Courthouse Steps & County Tax Notice Boards
Official: Cleveland County Tax Collector & Commissioner
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Nash County
Pop: 96.551
Platform: Courthouse Steps & County Tax Notice Boards
Official: Nash County Tax Collector & Commissioner
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Lincoln County
Pop: 95.675
Platform: Courthouse Steps & County Tax Notice Boards
Official: Lincoln County Tax Collector & Commissioner
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Rockingham County
Pop: 92.518
Platform: Courthouse Steps & County Tax Notice Boards
Official: Rockingham County Tax Collector & Commissioner
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Burke County
Pop: 88.338
Platform: Courthouse Steps & County Tax Notice Boards
Official: Burke County Tax Collector & Commissioner
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Chatham County
Pop: 81.624
Platform: Courthouse Steps & County Tax Notice Boards
Official: Chatham County Tax Collector & Commissioner
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Caldwell County
Pop: 80.574
Platform: Courthouse Steps & County Tax Notice Boards
Official: Caldwell County Tax Collector & Commissioner
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Wilson County
Pop: 78.970
Platform: Courthouse Steps & County Tax Notice Boards
Official: Wilson County Tax Collector & Commissioner
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Franklin County
Pop: 77.001
Platform: Courthouse Steps & County Tax Notice Boards
Official: Franklin County Tax Collector & Commissioner
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Surry County
Pop: 71.462
Platform: Courthouse Steps & County Tax Notice Boards
Official: Surry County Tax Collector & Commissioner
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Carteret County
Pop: 69.615
Platform: Courthouse Steps & County Tax Notice Boards
Official: Carteret County Tax Collector & Commissioner
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Pender County
Pop: 68.521
Platform: Courthouse Steps & County Tax Notice Boards
Official: Pender County Tax Collector & Commissioner
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Lee County
Pop: 67.059
Platform: Courthouse Steps & County Tax Notice Boards
Official: Lee County Tax Collector & Commissioner
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Wilkes County
Pop: 66.013
Platform: Courthouse Steps & County Tax Notice Boards
Official: Wilkes County Tax Collector & Commissioner
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Stanly County
Pop: 65.699
Platform: Courthouse Steps & County Tax Notice Boards
Official: Stanly County Tax Collector & Commissioner
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Rutherford County
Pop: 65.507
Platform: Courthouse Steps & County Tax Notice Boards
Official: Rutherford County Tax Collector & Commissioner
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Haywood County
Pop: 62.969
Platform: Courthouse Steps & County Tax Notice Boards
Official: Haywood County Tax Collector & Commissioner
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Granville County
Pop: 62.192
Platform: Courthouse Steps & County Tax Notice Boards
Official: Granville County Tax Collector & Commissioner
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Sampson County
Pop: 59.601
Platform: Courthouse Steps & County Tax Notice Boards
Official: Sampson County Tax Collector & Commissioner
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Lenoir County
Pop: 54.895
Platform: Courthouse Steps & County Tax Notice Boards
Official: Lenoir County Tax Collector & Commissioner
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Watauga County
Pop: 54.748
Platform: Courthouse Steps & County Tax Notice Boards
Official: Watauga County Tax Collector & Commissioner
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Hoke County
Pop: 54.446
Platform: Courthouse Steps & County Tax Notice Boards
Official: Hoke County Tax Collector & Commissioner
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Columbus County
Pop: 50.121
Platform: Courthouse Steps & County Tax Notice Boards
Official: Columbus County Tax Collector & Commissioner
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Duplin County
Pop: 49.520
Platform: Courthouse Steps & County Tax Notice Boards
Official: Duplin County Tax Collector & Commissioner
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Edgecombe County
Pop: 48.832
Platform: Courthouse Steps & County Tax Notice Boards
Official: Edgecombe County Tax Collector & Commissioner
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Halifax County
Pop: 47.298
Platform: Courthouse Steps & County Tax Notice Boards
Official: Halifax County Tax Collector & Commissioner
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Stokes County
Pop: 45.532
Platform: Courthouse Steps & County Tax Notice Boards
Official: Stokes County Tax Collector & Commissioner
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McDowell County
Pop: 44.893
Platform: Courthouse Steps & County Tax Notice Boards
Official: McDowell County Tax Collector & Commissioner
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Davie County
Pop: 44.599
Platform: Courthouse Steps & County Tax Notice Boards
Official: Davie County Tax Collector & Commissioner
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Jackson County
Pop: 44.574
Platform: Courthouse Steps & County Tax Notice Boards
Official: Jackson County Tax Collector & Commissioner
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Beaufort County
Pop: 44.481
Platform: Courthouse Steps & County Tax Notice Boards
Official: Beaufort County Tax Collector & Commissioner
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Richmond County
Pop: 42.324
Platform: Courthouse Steps & County Tax Notice Boards
Official: Richmond County Tax Collector & Commissioner
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Vance County
Pop: 42.301
Platform: Courthouse Steps & County Tax Notice Boards
Official: Vance County Tax Collector & Commissioner
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Pasquotank County
Pop: 41.444
Platform: Courthouse Steps & County Tax Notice Boards
Official: Pasquotank County Tax Collector & Commissioner
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Person County
Pop: 39.737
Platform: Courthouse Steps & County Tax Notice Boards
Official: Person County Tax Collector & Commissioner
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Macon County
Pop: 38.412
Platform: Courthouse Steps & County Tax Notice Boards
Official: Macon County Tax Collector & Commissioner
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Dare County
Pop: 38.110
Platform: Courthouse Steps & County Tax Notice Boards
Official: Dare County Tax Collector & Commissioner
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Yadkin County
Pop: 37.774
Platform: Courthouse Steps & County Tax Notice Boards
Official: Yadkin County Tax Collector & Commissioner
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Alexander County
Pop: 36.473
Platform: Courthouse Steps & County Tax Notice Boards
Official: Alexander County Tax Collector & Commissioner
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Scotland County
Pop: 34.376
Platform: Courthouse Steps & County Tax Notice Boards
Official: Scotland County Tax Collector & Commissioner
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Transylvania County
Pop: 33.549
Platform: Courthouse Steps & County Tax Notice Boards
Official: Transylvania County Tax Collector & Commissioner
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Currituck County
Pop: 31.593
Platform: Courthouse Steps & County Tax Notice Boards
Official: Currituck County Tax Collector & Commissioner
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Cherokee County
Pop: 29.959
Platform: Courthouse Steps & County Tax Notice Boards
Official: Cherokee County Tax Collector & Commissioner
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Bladen County
Pop: 29.484
Platform: Courthouse Steps & County Tax Notice Boards
Official: Bladen County Tax Collector & Commissioner
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Ashe County
Pop: 27.063
Platform: Courthouse Steps & County Tax Notice Boards
Official: Ashe County Tax Collector & Commissioner
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Montgomery County
Pop: 26.085
Platform: Courthouse Steps & County Tax Notice Boards
Official: Montgomery County Tax Collector & Commissioner
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Caswell County
Pop: 22.807
Platform: Courthouse Steps & County Tax Notice Boards
Official: Caswell County Tax Collector & Commissioner
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Madison County
Pop: 22.071
Platform: Courthouse Steps & County Tax Notice Boards
Official: Madison County Tax Collector & Commissioner
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Anson County
Pop: 21.897
Platform: Courthouse Steps & County Tax Notice Boards
Official: Anson County Tax Collector & Commissioner
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Martin County
Pop: 21.447
Platform: Courthouse Steps & County Tax Notice Boards
Official: Martin County Tax Collector & Commissioner
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Greene County
Pop: 20.530
Platform: Courthouse Steps & County Tax Notice Boards
Official: Greene County Tax Collector & Commissioner
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Polk County
Pop: 20.060
Platform: Courthouse Steps & County Tax Notice Boards
Official: Polk County Tax Collector & Commissioner
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Hertford County
Pop: 19.453
Platform: Courthouse Steps & County Tax Notice Boards
Official: Hertford County Tax Collector & Commissioner
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Yancey County
Pop: 18.938
Platform: Courthouse Steps & County Tax Notice Boards
Official: Yancey County Tax Collector & Commissioner
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Warren County
Pop: 18.836
Platform: Courthouse Steps & County Tax Notice Boards
Official: Warren County Tax Collector & Commissioner
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Avery County
Pop: 17.561
Platform: Courthouse Steps & County Tax Notice Boards
Official: Avery County Tax Collector & Commissioner
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Bertie County
Pop: 16.922
Platform: Courthouse Steps & County Tax Notice Boards
Official: Bertie County Tax Collector & Commissioner
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Northampton County
Pop: 16.715
Platform: Courthouse Steps & County Tax Notice Boards
Official: Northampton County Tax Collector & Commissioner
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Mitchell County
Pop: 14.999
Platform: Courthouse Steps & County Tax Notice Boards
Official: Mitchell County Tax Collector & Commissioner
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Swain County
Pop: 13.916
Platform: Courthouse Steps & County Tax Notice Boards
Official: Swain County Tax Collector & Commissioner
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Chowan County
Pop: 13.891
Platform: Courthouse Steps & County Tax Notice Boards
Official: Chowan County Tax Collector & Commissioner
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Perquimans County
Pop: 13.377
Platform: Courthouse Steps & County Tax Notice Boards
Official: Perquimans County Tax Collector & Commissioner
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Pamlico County
Pop: 12.423
Platform: Courthouse Steps & County Tax Notice Boards
Official: Pamlico County Tax Collector & Commissioner
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Clay County
Pop: 11.864
Platform: Courthouse Steps & County Tax Notice Boards
Official: Clay County Tax Collector & Commissioner
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Alleghany County
Pop: 11.342
Platform: Courthouse Steps & County Tax Notice Boards
Official: Alleghany County Tax Collector & Commissioner
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Camden County
Pop: 11.137
Platform: Courthouse Steps & County Tax Notice Boards
Official: Camden County Tax Collector & Commissioner
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Washington County
Pop: 10.713
Platform: Courthouse Steps & County Tax Notice Boards
Official: Washington County Tax Collector & Commissioner
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Gates County
Pop: 10.343
Platform: Courthouse Steps & County Tax Notice Boards
Official: Gates County Tax Collector & Commissioner
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Jones County
Pop: 9401
Platform: Courthouse Steps & County Tax Notice Boards
Official: Jones County Tax Collector & Commissioner
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Graham County
Pop: 8052
Platform: Courthouse Steps & County Tax Notice Boards
Official: Graham County Tax Collector & Commissioner
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Hyde County
Pop: 4607
Platform: Courthouse Steps & County Tax Notice Boards
Official: Hyde County Tax Collector & Commissioner
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Tyrrell County
Pop: 3461
Platform: Courthouse Steps & County Tax Notice Boards
Official: Tyrrell County Tax Collector & Commissioner
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How Tax Sales Operate in North Carolina
Under N.C. Gen. Stat. § 105-374, delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Deed (Upset Bid System) and purchasing over-the-counter is essential for investors.
Bidding & Auction Process
Auctions are conducted online via Courthouse Steps & County Tax Notice Boards or in person by the County Tax Collector & Commissioner. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.
Over-The-Counter Lands (County Surplus Property OTC Sale)
In North Carolina, unsold properties or tax lien certificates become available as County Surplus Property OTC Sale. Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.
Investor Auction Liquidity
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