What missing January 5 actually means

North Carolina property taxes are due September 1. They can be paid at face amount through January 5, and anything paid on or after January 6 is charged interest (N.C.G.S. 105-360(a), ncleg.gov, checked October 8, 2026). The interest works like this:

• January 6 to February 1: a one-time 2% charge.
• From February 1 on: another three-fourths of one percent (3/4%) for each month or part of a month until the bill is paid.

For example, on a $3,000 bill, the January charge is $60, and each month after that adds $22.50. The bigger change is legal. A tax becomes delinquent on the date interest starts, and from that date the tax collector may use the collection tools in the statutes (N.C.G.S. 105-365.1). The tax is also a lien on the parcel itself, and interest and costs are added to that lien (N.C.G.S. 105-355).

What can happen after that, in order

With the in rem process, the county can file its judgment no earlier than 30 days after the liens were advertised, must mail notice at least 30 days before docketing it, and adds a $250 administrative charge plus mailing costs. Execution for a sheriff’s sale can be issued from three months to two years after the judgment is indexed, with another 30-day notice before the sale (N.C.G.S. 105-375). Counties have 10 years from the due date to start collection (N.C.G.S. 105-378). So there is usually time, but the costs climb at each step.

What to do first

1. Call your county tax office before January 5. Ask what payment arrangement they offer. Pender County, for one, says the time allowed for a payment schedule shortens once the tax is delinquent.
2. Check your mortgage statement. If it shows an escrow account, ask your servicer whether it pays the county bill, so you know whose problem this is.
3. Ask about relief. Owners who are at least 65 or totally and permanently disabled, and whose income is under a limit the NC Department of Revenue updates each year, can exclude the greater of $25,000 or 50% of their home’s value from taxation (N.C.G.S. 105-277.1). The application can be filed through June 1 before the tax year it applies to.
4. If the taxes are one bill among several you are behind on, a HUD-approved housing counselor can look at the whole picture for free.

Your options

• Pay in full by January 5. No interest at all. A mailed payment counts as of its U.S. Postal Service postmark date (N.C.G.S. 105-360(d)).
• A payment arrangement. Each county tax office lists a number to call (see the county notes below). Pender County says arrangements are available as long as no legal action has started on the account.
• Talk with an attorney if you are already facing a garnishment, an in rem notice or a foreclosure lawsuit, or if bankruptcy is on the table.
• Sell the house. Unpaid property taxes are a lien that gets paid from the sale proceeds at closing, before you receive anything (see what a cash sale costs in NC).

Listing versus a cash offer: an honest comparison

Most people behind on property taxes do not need to sell. A payment arrangement or a relief program often solves it. If you do decide to sell and you have equity and a few months, listing with an agent usually nets more money, and the tax payoff comes out of your proceeds at closing either way. A cash sale makes more sense when the house needs repairs a buyer’s lender would not accept, when several years of taxes and other liens have stacked up, or when a sale date has been set and certainty matters more than price. It trades some money for speed and no repairs. Our cash offer vs. listing framework walks through the math. If you want both numbers side by side, call or text us at (910) 372-6720.

County notes

• New Hanover: 2026 bills are due September 1 and can be paid without interest until January 5, 2027. The county mails coupons for four equal, penalty-free payments, and you can call 910-798-7300 or submit its payment arrangement form (WECT, July 10, 2026).
• Brunswick: For a payment arrangement, call the Collections Division at 910-253-2729 (Brunswick County Tax Office, brunswickcountync.gov, checked October 8, 2026).
• Pender: Tax Collections is at 910-259-1222. The county says payment schedules are available if no legal action is on the account, and that the time to pay shortens after the tax goes delinquent (pendercountync.gov, checked October 8, 2026).
• Onslow: The tax office FAQ says a real property account becomes delinquent January 6 and that collection can include bank attachments and, later, referral to an attorney firm for foreclosure. Questions go to 910-989-2202 (onslowcountync.gov, checked October 8, 2026).

Frequently asked questions

Questions about your situation? Call or text (910) 372-6720.

Sources: N.C.G.S. 105-355, 105-360, 105-365.1, 105-366, 105-368, 105-369, 105-374, 105-375, 105-378 and 105-277.1 (ncleg.gov, checked October 8, 2026); WECT, “When are New Hanover Co. property taxes due, and how can you pay?” (July 10, 2026); Brunswick County Tax Office (brunswickcountync.gov/447, checked October 8, 2026); Pender County Tax Collections (pendercountync.gov/371, checked October 8, 2026); Onslow County Tax FAQ (onslowcountync.gov, checked October 8, 2026).