Tax Foreclosure Properties

Properties with delinquent real estate taxes are subject to tax foreclosure. When a tax foreclosure action is adjudicated, the ownership of the property is transferred from the delinquent taxpayer to a new owner. The new owner is responsible for all future taxes.

Browse for Properties to Acquire

  • House Office HQ for Kania Law firm.
    Kania Law Firm

    Kania's in depth knowledge of statutes and case law related to tax collections has allowed it to file thousands of tax collection actions and successfully conduct over a thousand tax sales.

  • Ruff, Bond, Cobb, Wade & Bethune.

    Ruff, Bond, Cobb, Wade & Bethune, L.L.P. is known for its integrity and commitment to outstanding legal service. The firm specializes in civil litigation and commercial real estate.

  • Photo of the Charlotte-Mecklenburg Government Center.
    Office of the County Attorney

    The Office of the County Attorney provides support to the Office of the Tax Collector for delinquent tax foreclosures. In rem foreclosures are handled in house pursuant to NCGS §105-375.

A map of Charlotte, two-tone color with dark background and light foreground.

View a map of upcoming foreclosure sales for an accurate look at where current properties are located.

Foreclosure Process

The foreclosure process utilizes the mortgage style foreclosure pursuant to NCGS §105-374 or the in rem style foreclosure pursuant to NCGS §105-375.  Both styles of foreclosure are conducted by attorneys.  It is within the discretion of the tax office as to which style of foreclosure will be used.  To bid on these properties, contact the attorney that is assigned the specific properties for which you are interested.

Upset Bids

Successful bids at auction are open for a 10-day period to allow for the submission of upset bids. Upset bids are calculated and received by the Special Proceedings Division of the Clerk of Court for each property. In order to file an upset bid, the upset bidder must raise the bid by 5% of the last bid or $750.00 (whichever is greater) and must provide a deposit in the form of cash/certified funds to the Clerk of Court of 5% of the new bid or $750.00 (whichever is greater). Every time an upset bid is filed, a new 10-day period begins. After all upset bid periods are completed, the highest successful bidder is notified and will need to deliver the balance of the purchase price to complete the sale.


Bankruptcy proceedings filed by the property owner under federal law can also halt tax foreclosure actions. All the taxes, interest, fees, and costs to the date of the bankruptcy filing must be paid as a priority or secured claim in the bankruptcy proceeding.

Tax Foreclosure Bidder Advisory

All tax foreclosure sales will be free from collusion, bid rigging, or any other activity designed to suppress the final price of the auction. Free and open competition must exist in bidding at all times. Private individuals and/or organizations participating in the bidding process must do so independently.

When competitors collude, or engage in bid rigging, they are subject to criminal prosecution by the Antitrust Division of the United States Department of Justice, and/or local prosecution. The relevant North Carolina statute is G.S. 75-1, the Unfair Trade Practice Act (UTPA). This can be enforced by individuals, by the NC Attorney General or by the local District Attorney. Civil and criminal penalties may be assessed for violations; criminal violations are felonies.


Foreclosure Contact Information

For questions regarding foreclosed properties and foreclosure processes, contact the Property Tax Collections Division

Collections: 980-314-4400

Payments: 1-800-994-1026

Email[email protected]