Behind on Property Taxes in Brunswick County, NC?

Back Taxes in Brunswick County: Your Options

This page explains what happens in Brunswick County, North Carolina when property taxes on a lot go unpaid. It covers the due dates, the interest, how the county collects, how a tax foreclosure works, how to find out what you owe, and the choices you have. It is written for owners of vacant land, including people who inherited a lot with back taxes.

Back taxes do not stop you from selling. North Carolina does not sell tax liens to investors, so the county itself holds the claim. Until a foreclosure sale is confirmed, you still own the land, and you can pay the taxes or sell the lot and have the taxes paid from the sale at closing. This page is general information, not legal advice; for your own case, ask the Brunswick County Tax Office or a North Carolina attorney.

When Brunswick County property taxes are due and when interest starts

The Brunswick County Tax Office in Bolivia mails tax bills in mid-August to the current owners. Taxes are due September 1 and can be paid without interest through January 5. If January 5 falls on a weekend or holiday, the deadline moves to the next business day. For the 2026 bills, the last day to pay without interest is January 5, 2027.

You can pay online through the county's payment site (an e-check is free; a card costs 2.65 percent, with a $2 minimum), by mail to Brunswick County Revenue, PO Box 29, Bolivia, NC 28422, by phone at 910-460-9915, or in person at 30 Government Center Drive NE in Bolivia. A mailed payment counts by its USPS postmark date.

State law sets the interest. Taxes are due September 1. If you pay before January 6, you pay no interest. On January 6, interest of 2 percent is added. From February 1, interest of 3/4 of 1 percent is added for each month, or part of a month, until the bill is paid in full (G.S. 105-360). That is about 9 percent a year on top of the first 2 percent.

What happens next: collection, advertisement and tax foreclosure

Unpaid property tax is a lien on the land (G.S. 105-355). Each year, by the first Monday in February, the county tax collector reports the unpaid taxes that are liens on real property to the Board of Commissioners. The county then advertises those tax liens between March 1 and June 30, in the newspaper and at the courthouse. At least 30 days before the ad runs, the tax collector must mail a notice to the owner (G.S. 105-369).

The county can also collect from the owner personally. After taxes are delinquent, the tax collector may attach wages, rents, bank accounts and other money owed to the taxpayer, and may levy on and sell personal property such as vehicles (G.S. 105-366 and 105-368). A wage garnishment may take no more than 10 percent of pay in any one pay period (G.S. 105-368). The Brunswick County Tax Office says enforced collection begins when a bill becomes delinquent. Its listed remedies are garnishment of wages, attachment of bank accounts, attachment of other money due (such as rents and sale proceeds), attachment of state tax refunds or lottery winnings, seizure and sale of personal property, and foreclosure of real property.

If the taxes are still unpaid, the county may foreclose the tax lien on the land. State law gives two methods. In the first, the county files a lawsuit in superior court, like a mortgage foreclosure (G.S. 105-374). The court names a commissioner, who sells the land at a public auction at the courthouse. Reasonable attorney fees are added to the costs. In the second, the in rem method, the county files a certificate of the taxes with the clerk of superior court at least 30 days after the tax liens were advertised. It must first mail a notice to the owner at least 30 days before docketing, and it adds a $250 administrative fee. The docketed certificate works like a court judgment, and the sheriff may sell the land at any time from 3 months to 2 years after the judgment is indexed, after 30 days' notice (G.S. 105-375).

Brunswick County lists properties set for sale on its Tax Foreclosures page. The auctions are held on the steps of the Brunswick County Courthouse in Bolivia, rain or shine, and bidders must attend. The winning bidder must pay a 5 percent deposit at once, in cash, certified check, cashier's check or money order. The buyer receives a commissioner's deed and records it with the Register of Deeds. The county does not publish a fixed sale calendar, so check the page or call the Tax Office for the current list.

The foreclosure sale, upset bids and leftover money

The land is sold at public auction to the highest bidder (G.S. 105-374). The sale is not final on auction day. For 10 days after the sale is reported, anyone may file a higher bid, called an upset bid, with the clerk of superior court (G.S. 105-374 and G.S. 1-339.25). Brunswick County says the minimum upset bid must be higher than the last bid by 5 percent or $750, whichever is greater, and upset bids are filed with the Clerk of Court at the courthouse. Each new upset bid starts a new 10-day period. When no more upset bids come in, the court confirms the sale and the buyer receives a deed.

Until the sale is confirmed, the owner can usually stop the foreclosure by paying all taxes due, plus interest, penalties and costs, including the county's attorney fees (G.S. 105-374(e)). The longer the case runs, the higher the costs.

If the land sells for more than the taxes and costs, the extra money does not stay with the county. After the costs, taxes and other liens are paid, the remaining money goes to the persons entitled to it, which can include the former owner. The clerk holds it until that is settled (G.S. 105-374). If you think you are owed surplus money, contact the clerk of superior court.

How much you owe, and your options

Start with the county's Search Property and Tax Records page, which shows each year's bill and whether it is paid. To see a copy of an old bill, use the Tax Office's bill image search.

For a delinquent account, call the Collections Division at 910-253-2729. Ask for the total to pay all unpaid years through a given date. Interest adds up each month, so the amount depends on the day you pay. If a foreclosure case has started, ask who the county's attorney is, because the payoff then also includes court costs and attorney fees.

The Tax Office says you can contact the Collections Division to set up a payment plan if you need one. Ask about it early, before the account goes to foreclosure.

Once you know the amount, you have several choices. Each one has costs and tradeoffs, so look at all of them before you decide.

• Pay in full. Paying all delinquent years, interest and costs ends collection and clears the lien.
• Ask for a payment plan. The Brunswick County Collections Division (910-253-2729) can set one up. Get the terms in writing, and keep paying each new year's bill too.
• Sell the land. You can sell with back taxes owed. The closing attorney pays the Tax Office from the sale price.
• Let it go. If you do nothing, the county can garnish wages, attach bank accounts and foreclose. You lose the land at the foreclosure sale. The foreclosure costs and attorney fees are added to the debt first. If the sale brings in more than is owed, you may be able to claim the extra money from the clerk.

How selling works when taxes are owed

In North Carolina, a licensed attorney handles a real estate closing. The North Carolina State Bar says a nonlawyer may not handle a residential real estate closing, which includes the title review, the deed and the recording. The closing attorney checks the tax records and gets a payoff from the county tax office.

At closing, the attorney pays the county tax office from the sale price. That pays the delinquent years, the interest and any costs, and clears the tax lien. You receive the rest. If a foreclosure case has started, the attorney also asks the county's attorney for the full amount needed to end the case, because that amount includes court costs and attorney fees.

Because North Carolina does not sell tax liens, there is no outside investor to pay off. One payment to the county clears the taxes.

What EasyLotBuyer does

EasyLotBuyer buys vacant land in Brunswick County for cash, including lots with back taxes, liens, title issues or no road access. We make a cash offer within 24 hours. There are no fees or commissions, and we pay the closing costs. We can close in as few as 7 days.

When a lot has back taxes, they are paid off at closing from the sale. You do not need to pay them first. If you would rather keep the land, the contacts on this page are the right places to start.