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Delinquent Accounts & Foreclosure Auctions
What Happens When Property Taxes Become Delinquent?
When a property tax bill becomes delinquent, the Tax Collector is authorized, under NCGS 105-368 to take legal action to collect the unpaid amount. This may include garnishing wages or attaching bank accounts, rent payments or other funds owed to the taxpayer.
Review NCGS 105-368 Now
Paying another person’s delinquent property taxes does not give you ownership of the property. In North Carolina, the collection of property taxes, the placement of liens, and foreclosure proceedings are governed by specific legal procedures. While anyone may pay the taxes on a property, doing so does not transfer title or ownership rights.
- Search for Delinquent Tax Bills Online Now
- View Non-Tax Foreclosures Online Now
or view posted at the Pitt County Courthouse, 100 W Third St, Greenville NC 27858.
Legal Remedies Used to Collect Delinquent Taxes
All enforcement actions will include additional fees or costs, which are added to the original tax bill in accordance with state statutes. Note: enforced collections do not apply to accounts under appeal or active bankruptcy protection. The Pitt County Tax Administration may use a variety of tools authorized by North Carolina law to collect delinquent taxes.
These may include:
- Wage garnishment
- Bank account attachment
- Sheriff’s warrant and seizure of personal property
- Rent levy
- Participation in the NC Debt Setoff Program
- Tax foreclosure on real estate
- Escheated funds attachment
- Attachment & Garnishment for Delinquent Taxes
- Sheriff Warrant and Property Seizure
- Advertisement of Unpaid Real Estate Taxes
- Tax Foreclosure
How Garnishments and Attachments Work
Funds may be collected from third parties holding money for the taxpayer, such as employers, banks or renters. These third parties are legally required to send the funds to the Pitt County Tax Collector, along with any applicable service or collection fees. Both the taxpayer and the third party receive notice of the action. Payment plans are NOT an option.
Service and Collection Fees
In accordance with NCGS 105-368 and NCGS 7A-311, a $30 fee per notice is charged when garnishment or attachment notices are served. Because both the taxpayer and the garnishee (such as the bank or employer) receive a notice, the total fee is $60.
Wage Garnishment
If your wages are garnished, your employer must withhold and send 10% of your gross pay each pay period to the County. This continues until the full debt, including accrued interest and related fees, are paid or until a Release of Garnishment is issued by Pitt County Tax Administration.
Bank Account Attachment
When a bank account is attached, the bank may immediately withdraw the funds or place a 10-day hold on the required funds. During this period, you may pay the balance. However, please be aware that the funds may still be sent to our office. If no payment is received by the end of the hold period, the available funds will be forwarded to the County. Banks may charge an additional processing fee separate from County fees. Please contact your banks legal department to inquire about their policies and procedures.
Rent Attachments
If you earn rental income, tenants will be served and required by law to send their rent payments to the Pitt County Tax Collector until your tax debt is resolved. You may also choose to settle the debt yourself by paying in full. Once paid, a Release of Attachment will be issued to your tenants.
NC Debt Setoff Program,
NC Debt Setoff is a statewide effort that helps collect delinquent taxes by applying a taxpayer’s state income tax refund or lottery winnings to their outstanding debt.
If you owe delinquent property taxes and qualify for a state tax refund or lottery prize, that amount may be used to pay what you owe to the County. You will receive a formal notice informing you of the debt.
Once a debt is submitted to the program, it remains active until the full balance is paid or the debt is otherwise resolved. Additional fees will apply as part of the setoff process.
Other Types of Attachments
Additional sources that may be subject to attachment include:
- Section 8 housing assistance payments
- Escheated funds held by the North Carolina Department of State Treasurer
- Proceeds from legal settlements, judgments or real estate closings.
If you receive a notice of garnishment or attachment and have questions or concerns,
Email the Garnishments Department or Call 252-902-3425.
Sheriff's Warrants and Property Seizures for Delinquent Taxes
Under NCGS 105-367(b), the Pitt County Tax Collector has the legal authority to seize and sell personal property in order to collect unpaid taxes. This process may involve issuing a warrant to the Pitt County Sheriff to carry out the seizure.
What Happens If You Receive a Notice?
If you receive a Notice of Levy on Personal Property for Taxes from the Pitt County Sheriff’s Office, it means the County is enforcing a tax lien. You must pay the full amount due, including taxes and sheriff’s fees, directly to the Sheriff’s Office. The Tax Office cannot accept these payments.
Seizure and Sale of Personal Property
The Sheriff's Office may seize and physically remove personal property from your possession to satisfy the tax debt. If the property cannot be removed, the Sheriff will take the necessary steps to secure the levy and protect the property until it can be sold.
How to Learn More
For information about upcoming sales of seized property Visit The Tax Auction Listings Page.
If you have questions about a notice or sheriff’s warrant, contact the Pitt County Sheriff’s Office for more details or to make a payment.
Unpaid Real Estate Taxes Advertisement
North Carolina law requires each county to publicly advertise unpaid real estate taxes every year. This advertisement of tax liens is an important legal step, as it marks the beginning of the foreclosure process.
Under the authority granted by NCGS 105-369 and by order of the Pitt County Board of Commissioners, real property taxes are advertised yearly in March.
The list includes a brief description of each parcel with a lien, the name of the individual or entity the property is listed to and the amount of unpaid taxes, including accrued interest. Any omission of interest or fees in the published amount does not waive the County’s right to collect. Advertising costs will be added to all unpaid accounts.
2024 property taxes became delinquent on January 7, 2025. This list includes payments received through February 28, 2025. Payments made after that date are subject to additional costs for advertising and interest.
This is a combined listing for Pitt County, Greenville, Ayden, Bethel, Falkland, Farmville, Grimesland and Simpson. Note: Winterville's unpaid 2024 real estate taxes are listed separately.
Important: Taxpayers under appeal or active bankruptcy protection are not subject to these enforcement actions.
Understanding Tax Foreclosures & Auctions in Pitt County
When property taxes go unpaid, the County may begin foreclosure proceedings, as allowed under North Carolina law. This process helps recover past-due taxes by auctioning the property through a public sale.
Current Foreclosure Listings
This list includes parcel numbers, property addresses and current amounts owed. Listings are updated regularly and may be changed or removed before the sale date.
Visit The Tax Auction Listings Page
How the Foreclosure Process Works
- If taxes remain unpaid, the County refers the property to an attorney to begin foreclosure.
- The attorney files a legal action and the property is scheduled for public auction at the Pitt County Courthouse.
- The sale is conducted by a commissioner or substitute trustee.
- Once a bid is accepted, a 10-day “upset bid” period begins.
Higher bids may be submitted at the Clerk of Court’s office during this time. - If no new bids are received, the highest bidder is awarded the property and a deed is recorded.
Auction Location
Tax foreclosure sales take place on the Third Street steps of the Pitt County Courthouse in uptown Greenville, North Carolina, rain or shine.
What to Know Before You Bid
- All sales are final and properties are sold “as is.” and "where it is."
- The County offers no warranties regarding accuracy or guarantees about condition, zoning or occupancy. It is up to the buyer to research the property before bidding.
- These are judicial sales and you cannot enter to inspect the property without permission from the current owner before the sale.
- The County does not refund deposits or cancel sales due to bidder misunderstanding or lack of research.
- No title insurance is provided. Consult with an attorney before placing a bid.
- Minimum bids usually include the owed taxes, interest, legal fees and court costs.
- Payment must be made in full by cash, certified check, or another method specified in the sale notice.
Upset Bid Process
- The 10-day upset bid period begins after the auction.
- If someone places a higher bid within the 10-day period, you will be notified and your deposit will be returned. You may submit a higher bid if you choose.
- The current owner may still cancel the sale by paying all taxes owed during this time.
- A new bidder must increase the price by at least 5% or $750, whichever is greater.
- Upset bids must be made at the Clerk of Court’s Civil Department.
- Upset bidding may continue until no further bids are received. The final bidder must pay in full within 10 days of the final upset bid deadline.
Deposit and Payment Requirements
All winning bidders must immediately pay a 10% deposit by cash, certified bank check, cashier’s check or money order. Personal checks are not accepted. If payment is not made at the close of the auction, the property will be re-auctioned. Pitt County does not offer financing for foreclosure purchases.
Failed and Defaulted Bids
If a winning bidder fails to complete the purchase, they will forfeit their deposit. The County may seek a default judgment to recover losses and the bidder may be barred from future foreclosure sales.