Cabarrus County, North Carolina — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → north-carolina. This page covers how Cabarrus County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Concord
• Population: ~220,196 (2020 decennial census; FIPS 37025)
• FIPS: 37025
• Recording unit type: county
• Parent legal framework: north-carolina
• Notes: Cabarrus County is a fast-growing suburban county in the Charlotte metropolitan area. The county seat of Concord is home to the county government complex at 65 Church Street SE.

C1. Local Tax Sale

Conducts own sale? Yes. Cabarrus County conducts tax foreclosure sales under the NC statutory framework (G.S. Ch. 105, Art. 26). The county uses mortgage-style (G.S. 105-374) foreclosure via outside foreclosure counsel, resulting in a commissioner’s deed to the successful bidder. Based on the county’s foreclosure listings infrastructure and references to a “foreclosure attorney’s office” handling final payment, the 105-374 mortgage-style process appears to be the primary method. Whether the county also uses in rem (G.S. 105-375) as an alternative path is needs_verification.

Platform: There is no third-party online auction platform (no GovEase, RealAuction, or Bid4Assets). All sales occur in person at the Cabarrus County Courthouse. The county built and operates its own internally managed web-based foreclosure listing portal at:

• https://foreclosures.cabarruscounty.us/ — county-built listing site showing status, court case number, tax value, minimum required bid, sale date, and GIS integration. This site was launched in 2019 with a “KAIZEN” continuous-improvement approach. (Source: https://www.wbtv.com/2019/09/29/cabarrus-unveils-comprehensive-tax-foreclosure-resource/ — retrieved 2026-06-02)

Sale location: Real property auctions are held on the front steps of the Cabarrus County Courthouse, 61 Union St S, Concord, NC 28025. (Note: the county’s delinquent-taxes resource page references “77 Union Street South” in some search snippets, while the Sheriff’s public auctions page and Waze/Google mapping data confirm the courthouse physical address as 61 Union St S. Both appear to reference the same courthouse block; the NC Judicial Branch and physical mapping sources confirm 61 Union St S. Potential bidders should confirm the exact step location with the Tax Collections office before attending.)

Sale calendar: No fixed statewide schedule. Individual foreclosure actions are filed as delinquent accounts ripen and are set by court order. Check https://foreclosures.cabarruscounty.us/ for upcoming sale listings and dates.

Next known sale: No advance calendar published. Check https://foreclosures.cabarruscounty.us/ for current listings and contact the Tax Collections Department at 704-920-2119 for inquiry.

Rate within statutory range: Cabarrus County real estate and personal property tax bills are due September 1 and are delinquent if not paid by January 5. Interest accrues at 2% for the first calendar month or fraction thereof, then 0.75% per month (or fraction) until paid — exactly the statutory rate under G.S. 105-360. (Source: county collections page snippet — confirmed via search 2026-06-02.) This is not a bid-down rate; the ad valorem tax rate is set annually by the county.

Registration and deposit requirements:

• No advance online registration required to attend or bid.
• Initial auction deposit: At the time of sale, the foreclosure attorney requires a deposit of 20% of the bid amount. Only cash, money orders, or certified funds are accepted. (Source: https://www.cabarruscounty.us/resources/delinquent-taxes-and-foreclosures — confirmed via search snippet retrieved 2026-06-02. Note: this 20% initial deposit exceeds the default statewide 5%/$750 rule under G.S. 1-339.25 that applies to upset bidders.)
• Upset bid deposit: Upset bids require a 5% increase over the last highest bid, with a minimum increase of $750. Upset bids are submitted in person at the Cabarrus County Courthouse, Office of the Clerk of Superior Court, Room 104. (Source: confirmed via county official search snippets 2026-06-02)
• Final payment: If you are the highest bidder at the close of the upset bid period, final payment is due in the foreclosure attorney’s office upon delivery of the Commissioner’s deed, no later than 30 days after completion of the 10-day upset bid period. (Source: county official search snippets 2026-06-02)

Bidder requirements: Must be present at the courthouse steps at the appointed time. No internet or phone bidding. Payment by cash, money order, or certified funds. Seek independent legal counsel — the county recommends consulting a personal attorney.

Delinquent list location:

• Online foreclosure listings: https://foreclosures.cabarruscounty.us/ (status, case number, tax value, minimum bid, sale date, GIS)
• County delinquent taxes resource page: https://www.cabarruscounty.us/resources/delinquent-taxes-and-foreclosures
• Tax bill search portal: https://tax.cabarruscounty.us/TaxBill.aspx (search by owner, account, parcel, tax year 2016–2026; includes filter for unpaid bills)
• ArcGIS Hub delinquent taxes dataset: https://hub.arcgis.com/documents/cabarrus::delinquent-taxes/about

C2. Local Redemption → framework: right-of-redemption

Per north-carolina: there is no post-sale statutory redemption period once the sale is confirmed. The only window is the 10-day upset-bid period under G.S. 1-339.25, during which the debt can still be paid to prevent confirmation.

Where to redeem (pre-confirmation):

• Pay all delinquent taxes, interest, penalties, and costs of the action to the Cabarrus County Tax Collections office.
• Address: 65 Church Street SE (Government Center, 1st Floor), Concord, NC 28025
• Phone: 704-920-2119
• Email: taxinfo@cabarruscounty.us
• Online payment: https://mycabco.cabarruscounty.us/service/cabarrus_county_property_tax/direct (myCabCo platform — accepts credit/debit card)
• Also by mail and in person at the Government Center.
• (Source: county tax collections page snippets — retrieved 2026-06-02)

Local fees: Costs of the action (attorney fees, court costs, commissioner’s fee, publication costs) must be included in any payoff per G.S. 105-374(q). Contact the Tax Collections office or the foreclosing attorney for the exact payoff figure.

Deviations from state default: None identified. Standard NC pre-confirmation pay-off right and 10-day upset-bid period apply per G.S. 1-339.25 and 105-374(e).

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

See north-carolina for the statutory waterfall under G.S. 105-374(q) and the special-proceeding claim mechanism under G.S. 1-339.71. This section covers Cabarrus County’s specific operational details.

Claim filing venue:

• Office: Clerk of Superior Court — Special Proceedings Division (handles foreclosures and related special proceedings)
• Address: Cabarrus County Courthouse, 61 Union St S, Concord, NC 28025 (Clerk’s Office: Room 104)
• Phone: 704-262-5500 (main Clerk’s office)
• Hours: Monday–Friday, 8:00 AM–5:00 PM

Claim form / process: File a Petition for Distribution of Surplus Funds (a special proceeding under G.S. 1-339.71) at the Clerk of Superior Court, Room 104, Cabarrus County Courthouse. The petition must state the petitioner’s legal basis for claiming the funds (e.g., former owner, heir, lienholder), identify the foreclosure file, name all known claimants, and attach supporting documentation. File in the Special Proceedings division under the original foreclosure case file number. Filing fee: $120 (unless fee waiver under AOC-G-106 applies). The clerk schedules a hearing, typically within 30–60 days; from filing to check, expect 2–4 months in most cases. (Sources: nccourts.gov — Cabarrus County payment information — confirmed URL via search 2026-06-02; search snippet re: Room 104 and $120 fee — retrieved 2026-06-02. Note: the $120 fee figure is consistent with NC court costs information but was not confirmed from the directly-retrieved Cabarrus County payment page, which returned 403 — see needs_verification.)

Local deadline notes: No fixed statutory deadline while funds remain at the clerk’s office. Funds are held by the Clerk until rights are established. Once remitted to the NC Department of State Treasurer (Unclaimed Property / NCCash), claims are governed by G.S. Ch. 116B with no expiration. Precise dormancy period before clerk-held surplus is remitted to the Treasurer: needs_verification (see north-carolina).

Unclaimed-funds list published? For escheated surplus transferred to the NC Treasurer, search at https://unclaimed.nccash.gov/app/claim-search (NCCash portal). Whether Cabarrus County Clerk of Superior Court publishes a local surplus-held list: needs_verification — contact the Clerk’s office at 704-262-5500.

Contact for surplus claims:

• Clerk of Superior Court (Special Proceedings / Room 104): 704-262-5500, 61 Union St S, Concord, NC 28025
• NC Treasurer Unclaimed Property (escheated funds): https://unclaimed.nccash.gov/app/claim-search

Note on clerk’s office leadership (2026): The current Clerk of Superior Court, William W. Baggs Sr. (serving since 2010, re-elected 2022), was the subject of a removal proceeding filed in January 2026 due to incapacity. A primary election for the seat was held March 3, 2026. The position and successor should be confirmed directly with the Clerk’s office at 704-262-5500 before filing. (Source: https://ballotpedia.org/Ben_Cox_(Cabarrus_County_Clerk_of_Superior_Court,_North_Carolina,_candidate_2026) — retrieved 2026-06-02)

▸ For Investors / Operators — Cabarrus County uses G.S. 105-374 (mortgage-style, outside counsel) as its primary foreclosure method; sales are in-person on the front steps of the Cabarrus County Courthouse, 61 Union St S, Concord (no online bidding). The outside foreclosure attorney requires a 20% deposit of the winning bid at auction (cash, money order, or certified funds only), which is higher than the statewide 5%/$750 upset-bid default. The county operates its own GIS-integrated listing portal at foreclosures.cabarruscounty.us. After the initial auction, a 10-day upset-bid window applies (G.S. 1-339.25); upset bids are filed in person at the Clerk of Superior Court, Room 104. Final payment is due in the foreclosure attorney’s office within 30 days of the close of the upset-bid period. Note a pending Clerk of Superior Court succession issue — confirm the current Clerk at 704-262-5500 before filing.

▸ For Former Owners — Surplus from a Cabarrus County tax foreclosure is held by the Clerk of Superior Court, Special Proceedings Division, Room 104, Cabarrus County Courthouse, 61 Union St S, Concord (704-262-5500). Claim by filing a G.S. 1-339.71 special-proceeding petition (filing fee approximately $120, subject to confirmation). There is no fixed deadline while funds remain at the clerk. After dormancy, funds remit to the NC Treasurer’s Unclaimed Property Division (searchable at unclaimed.nccash.gov), where the right to claim does not expire. You can stop the foreclosure before confirmation by paying all delinquent taxes, interest, and costs to Cabarrus County Tax Collections (65 Church St SE, Concord; 704-920-2119).

C4. Offices & Contacts

Notes:

• Tax Collections email: taxinfo@cabarruscounty.us
• Register of Deeds email: mwnixon@cabarruscounty.us
• Sheriff’s Office email: sheriffsoffice@cabarruscounty.us
• Assessor’s Office (for parcel questions): 704-920-2126
• Land Records / GIS helpdesk: 704-920-2154
• Sheriff conducts real property public auctions on the courthouse front steps (61 Union St S) and maintains a listings page at https://publicauctions.cabarruscounty.us/ (sheriff’s execution sales; distinct from tax foreclosures handled through the Tax Administration office and outside foreclosure counsel).

C5. Local Procedure Notes

• Mortgage-style foreclosure (G.S. 105-374) as primary method: Cabarrus County refers delinquent accounts to outside foreclosure counsel (commissioner-style), resulting in a commissioner’s deed. The foreclosure attorney collects the initial 20% deposit at the auction and handles final payment / deed delivery.

• County-built foreclosure listing portal (2019): Rather than using a commercial vendor, Cabarrus County built its own custom listing site at https://foreclosures.cabarruscounty.us/, displaying GIS-integrated parcel data, case numbers, minimum bids, and sale dates. The portal is maintained by the Tax Administration department. (Source: WBTV 2019 article — retrieved 2026-06-02)

• 20% initial deposit (higher than statewide default): Cabarrus County requires 20% of the winning bid at the time of auction (cash, money order, or certified funds only). This exceeds the statewide 5%/$750 rule that applies to upset bids under G.S. 1-339.25. Prospective bidders should verify the current deposit requirement with the Tax Collections office (704-920-2119) before attending.

• Upset bid process (G.S. 1-339.25): Must be filed in person at the Clerk of Superior Court, Room 104, Cabarrus County Courthouse. Upset bid must exceed current bid by 5% or $750, whichever is greater. Final payment due within 30 days of the close of the upset bid period, in the foreclosure attorney’s office.

• No identified local ordinances deviating from NC statutory default (G.S. Ch. 105, Art. 26; G.S. 1-339.25) beyond the higher initial deposit practice noted above.

• Courthouse address note: The county references both “77 Union Street South” and “61 Union Street South” in various older and newer sources. The Cabarrus County Sheriff public auctions page and physical mapping sources confirm the courthouse front steps for real property auctions is 61 Union St S, Concord, NC 28025. The 77 Union address appears in older/cached county content; use 61 Union St S and confirm with 704-920-2119.

• In rem foreclosure (G.S. 105-375): Whether Cabarrus County uses in rem in addition to or instead of 105-374 for some accounts is needs_verification.

C6. Records Access

C7. Meta

Parent state: north-carolina Last verified: 2026-06-02 Confidence: 0.82 Completeness score: 0.80 Gap score: 9

Sources:

needs_verification:

• Whether Cabarrus County uses in rem (G.S. 105-375) in addition to mortgage-style (G.S. 105-374), or exclusively 105-374 — county’s own foreclosure page returned 403; only search snippets available.
• Identity of the current outside foreclosure counsel(s) retained by Cabarrus County for tax foreclosures — not confirmed from a retrieved official page.
• Courthouse address discrepancy: multiple official county sources reference “77 Union Street South” while the Sheriff’s auctions page and NC Judicial Branch confirm “61 Union St S.” Verify current auction step location with 704-920-2119 before attending.
• Current Clerk of Superior Court: William W. Baggs Sr. was subject to a removal proceeding (filed January 2026) and primary election (March 2026). Confirm current officeholder at 704-262-5500 before filing.
• Filing fee for special-proceeding surplus petition: $120 figure sourced from a Pierce Law search snippet and general NC courts cost guide; the Cabarrus County payment information page returned 403 and was not directly retrieved. Confirm current fee with the Clerk’s office.
• Whether the Cabarrus County Clerk of Superior Court publishes a local surplus-held (pre-escheat) list — not confirmed.
• Exact dormancy period before clerk-held surplus is remitted to NC State Treasurer (inherited from north-carolina needs_verification).
• G.S. 116B-78 fee cap (20% / $1,000) applicability to clerk-held (not yet escheated) surplus — see north-carolina Module 3.
• Name/identity of the ad valorem tax rate set by Cabarrus County for FY2026 — not separately fetched.
• Whether any special procedural accommodation exists for the 2026 transition in the Clerk of Superior Court’s office.

cross_links: north-carolina, right-of-redemption, surplus-funds, third-party-recovery-rules, tyler-v-hennepin-county, jones-v-flowers, in-re-foreclosure-of-ackah, good-faith-purchaser

changelog:

• 2026-06-02: Initial page created via agentic research (web search + official page fetches). Key operational facts confirmed: county-built foreclosure listing portal at foreclosures.cabarruscounty.us; courthouse steps sale (61 Union St S); 20% initial auction deposit (cash/certified funds only); outside foreclosure attorney handles 105-374 sales; upset bid 5%/$750 in person at Clerk Room 104; surplus via special proceeding at Clerk 704-262-5500; Tax Admin (David Thrift) at 65 Church St SE 704-920-2119; Register of Deeds (Wayne Nixon) 704-920-2112; Sheriff at 30 Corban Ave SE 704-920-3000. Several gaps flagged in needs_verification.

▸ For Investors / Operators — Cabarrus County uses G.S. 105-374 (mortgage-style, outside counsel) as its primary foreclosure method; sales are in-person on the front steps of the Cabarrus County Courthouse, 61 Union St S, Concord (no online bidding). The outside foreclosure attorney requires a 20% deposit of the winning bid at auction (cash, money order, or certified funds only), which is higher than the statewide 5%/$750 upset-bid default. The county operates its own GIS-integrated listing portal at foreclosures.cabarruscounty.us. After the initial auction, a 10-day upset-bid window applies (G.S. 1-339.25); upset bids are filed in person at the Clerk of Superior Court, Room 104. Final payment is due in the foreclosure attorney’s office within 30 days of the close of the upset-bid period. Note a pending Clerk of Superior Court succession issue — confirm the current Clerk at 704-262-5500 before filing.

▸ For Former Owners — Surplus from a Cabarrus County tax foreclosure is held by the Clerk of Superior Court, Special Proceedings Division, Room 104, Cabarrus County Courthouse, 61 Union St S, Concord (704-262-5500). Claim by filing a G.S. 1-339.71 special-proceeding petition (filing fee approximately $120, subject to confirmation). There is no fixed deadline while funds remain at the clerk. After dormancy, funds remit to the NC Treasurer’s Unclaimed Property Division (searchable at unclaimed.nccash.gov), where the right to claim does not expire. You can stop the foreclosure before confirmation by paying all delinquent taxes, interest, and costs to Cabarrus County Tax Collections (65 Church St SE, Concord; 704-920-2119).

Disclaimer: This page contains legal information, not legal advice. Tax foreclosure law and county procedures change; verify all details against current primary sources before acting. Nothing on this page creates an attorney-client relationship. Consult a licensed North Carolina attorney for guidance specific to your situation. Last verified: 2026-06-02.