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North Carolina land underwriting

Not legal or tax advice

Property tax rules

Rules used: North Carolina state module · reviewed by Attorney Bot (AI) on 2026-10-12 · not legal or tax advice.

Assessment

  • Property is assessed at 100% of value; rates per $100.

Source: N.C. General Statutes ch. 105, subch. II (as of 2026-10-12)

Rates

  • Property is assessed at 100% of value; rates per $100.

Source: N.C. General Statutes ch. 105, subch. II (as of 2026-10-12)

Exemptions

  • No statewide exemption amount is applied. Enter dollar exemptions from the county tax bill.

Source: N.C. General Statutes ch. 105, subch. II (as of 2026-10-12)

Ag/special use

  • No additional special-use schedule is listed beyond the notes in this section. Enter a county rollback if the parcel is in agricultural or timber use.

Source: N.C. General Statutes ch. 105, subch. II (as of 2026-10-12)

Delinquency

  • The tax for the year of disqualification itself is not computed at full (market) value here; only the 3 prior years' deferred taxes plus interest are included.
  • Delinquent tax interest: 2% for Jan 6–Feb 1, then 0.75% each month or fraction after.
  • Present-use value deferred taxes for the 3 prior years are due on disqualification, with interest from each year's original due date.
  • Redemption is allowed until the foreclosure sale is confirmed; none after.

Source: N.C. General Statutes ch. 105, subch. II (as of 2026-10-12)

Other rules

  • No statutory attorney-fee percentage; the court sets a reasonable fee, plus a commissioner fee of up to 5% of the sale price (§ 105-374(i)).

Source: N.C. General Statutes ch. 105, subch. II (as of 2026-10-12)

How it works: methodology.

County registry (100 counties)

Counties and equivalents from the Census 2020 (national_county2020.txt). Start a deal in any county.