The TaxLienSimple Index / North Carolina
North Carolina Tax-Lien & Tax-Deed Investing
What North Carolina statute actually pays — return, redemption and bid method — cross-referenced with the live auction inventory we track. Every figure traces to state law or a county source.
Statutes verified Jul 29, 2026
Statutory note. The county forecloses the tax lien in court either mortgage-style (G.S. 105-374) or in rem (G.S. 105-375) and sells the property to the highest bidder subject to upset bids; there is no investor certificate to buy.
Remote Investor Snapshot
Verified public-data profile for out-of-area investors — every figure below traces to the cited government source. Blank fields mean the source does not publish that value for this area (we never estimate).
Market & demographics
Source: U.S. Census Bureau, ACS 5-Year 2022
Housing market
Source: U.S. Census Bureau, ACS 5-Year 2022
Property-tax burden
Source: U.S. Census Bureau, ACS 5-Year 2022
Natural-hazard risk & safety
Source: FEMA National Risk Index (2023); U.S. Bureau of Labor Statistics, LAUS (2023 annual)
Growth & livability signals
Source: U.S. Census Bureau, Building Permits Survey (2023); U.S. Census Bureau, ACS 2022 (household broadband subscription; FCC availability not yet integrated); U.S. Census Bureau, ACS 2022 (educational attainment — school-quality proxy; NCES ratings not yet integrated)
Risk & opportunity flags
Source: U.S. Treasury CDFI Fund / IRS designated Opportunity Zones; U.S. EPA (SEMS National Priorities List; ACRES Brownfields)
Counties we track in North Carolina
| # | County | TaxLienSimple Index | Live parcels |
|---|---|---|---|
| 1 | Mecklenburg County | B 56 | 644 |
| 2 | Forsyth County | C 51 | 5 |
| 3 | Cumberland County | C 51 | 3 |
| 4 | Union County | C 47 | 1 |
North Carolina tax sale — FAQ
What is the TaxLienSimple Index for North Carolina?
North Carolina scores 50/100 (Tier C), ranked #27 of 51 jurisdictions. The TaxLienSimple Index is a 0–100 research guide built from statutory terms and the inventory we track — not a yield, a guarantee, or investment advice. Realized returns depend on competition, redemption and your own due diligence. Verify every figure with the county before bidding.
How does redemption and return work in North Carolina?
0% to investors — North Carolina does not sell tax lien certificates. Delinquent taxes accrue interest (2% for the first month, then 0.75% per month) payable to the taxing unit, not to any purchaser. Redemption period: Owner may redeem any time until the foreclosure sale is confirmed by the court; a 10-day upset-bid period follows each sale bid before confirmation. The county forecloses the tax lien in court either mortgage-style (G.S. 105-374) or in rem (G.S. 105-375) and sells the property to the highest bidder subject to upset bids; there is no investor certificate to buy.
What is North Carolina's statutory return on a tax lien or tax deed purchase?
0% to investors — North Carolina does not sell tax lien certificates. Delinquent taxes accrue interest (2% for the first month, then 0.75% per month) payable to the taxing unit, not to any purchaser. The county forecloses the tax lien in court either mortgage-style (G.S. 105-374) or in rem (G.S. 105-375) and sells the property to the highest bidder subject to upset bids; there is no investor certificate to buy.
What is the bid method for North Carolina tax sales?
North Carolina uses a highest bid (deed) method for its tax deed sales.
Does North Carolina use tax-lien auctions or tax-deed sales?
North Carolina uses a tax deed system. The county forecloses the tax lien in court either mortgage-style (G.S. 105-374) or in rem (G.S. 105-375) and sells the property to the highest bidder subject to upset bids; there is no investor certificate to buy.
See the actual parcels in North Carolina
Browse the live tax-lien, deed and foreclosure inventory we track — search by county, redemption window and opening bid.
Browse live auction inventory → · North Carolina tax delinquent property list → · North Carolina state guide → · Set a max bid → · Academy: what a tax deed is — you can own it →© 2026 TaxLienSimple · The TaxLienSimple Index is compiled from state tax statutes and county treasurer/tax-collector offices; live inventory counts reflect parcels currently tracked by TaxLienSimple and update continuously. Nothing here is investment or legal advice.