Forsyth 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 Forsyth County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.
C0. Identity
- County seat: Winston-Salem
- Population: ~382,295 (2020 Census; FIPS 37067)
- FIPS: 37067
- Recording unit type: county
- Parent legal framework: north-carolina
- Winston-Salem is the county seat and the fourth-largest city in North Carolina. Forsyth County processes several hundred tax foreclosure actions annually; the county retains Zacchaeus Legal Services (ZLS) as its dedicated foreclosure counsel.
C1. Local Tax Sale
Conducts own sale? Yes — the Forsyth County Tax Administration initiates foreclosure and retains Zacchaeus Legal Services (ZLS-NC.COM) as the county’s foreclosure attorney. ZLS conducts the auction as court-appointed commissioner (G.S. 105-374, mortgage-style civil action). The county’s foreclosure sales use the commissioner / mortgage-style method under G.S. 105-374; check individual Notices of Sale for confirmation. See north-carolina for full statutory mechanics.
Platform: There is no online bidding platform. All sales occur in person at the Forsyth County Courthouse. Current foreclosure listings are posted on the county’s official foreclosure page:
- Official county listing: https://www.forsyth.cc/tax/foreclosure_prop.aspx
- Foreclosure counsel: https://www.zls-nc.com/forsyth-county (note: site was returning an error as of 2026-06-02; use county page)
Auction location: Forsyth County Courthouse, 2nd Floor, 175 N. Chestnut Street, Winston-Salem, NC 27101. Sales occur at 12:00 PM noon on dates set as needed. (Source: https://www.forsyth.cc/tax/foreclosure_prop.aspx, retrieved 2026-06-02)
Sale calendar: No fixed annual schedule. Sales are set on a case-by-case basis as individual foreclosure actions ripen. Recent examples: March 6, 2026 and May 8, 2026 (multiple properties each date). Properties are advertised:
- On the official county foreclosure page (https://www.forsyth.cc/tax/foreclosure_prop.aspx)
- On the bulletin board at the Hall of Justice, 175 N. Chestnut Street
- In the Winston-Salem Journal for approximately three weeks prior to sale (Source: https://www.co.forsyth.nc.us/article.aspx?NewsID=24089, retrieved 2026-06-02)
Next known sale: Check https://www.forsyth.cc/tax/foreclosure_prop.aspx for current listings.
Rate within statutory range: Standard NC statutory delinquency rate applies: 2% added for January, then 0.75% per month thereafter (G.S. 105-360). Forsyth County does not vary this rate — it follows the state default. (Source: https://www.forsyth.cc/tax/collections.aspx, retrieved 2026-06-02)
Registration and deposit requirements:
- No pre-registration is required to attend or bid.
- Deposit of 5%–20% of the winning bid (exact percentage stated in each Notice of Sale), payable in cash, money order, or certified funds at the auction. The county FAQ cites 20% as the standard figure for most properties.
- Payment made payable to Zacchaeus Legal Services.
- The county process article (NewsID=24089) states: “Buyers must deposit 20% of their bid.”
- (Source: https://co.forsyth.nc.us/Tax/foreclosure_faq.aspx, retrieved 2026-06-02; https://www.co.forsyth.nc.us/article.aspx?NewsID=24089, retrieved 2026-06-02)
Bidder requirements: Must be present in person. No internet or phone bidding. Written bids are not accepted — “only auction attendee bids will be accepted.” No pre-qualification required. Final payment is due at the foreclosure attorney’s office (ZLS) within 30 days after the close of the final upset-bid period, upon delivery of the Commissioner’s Deed. (Source: https://co.forsyth.nc.us/Tax/foreclosure_faq.aspx, retrieved 2026-06-02)
Upset bid process: After the initial auction, upset bids are filed in person at the Civil Department, 1st Floor, Forsyth County Courthouse, 175 N. Chestnut St. Minimum upset bid: 5% over the last accepted bid, with a minimum increase of $750. The upset-bid period lasts 10 days from the date the sale is recorded (Day 1 = day after recording); weekends and holidays are included, but if Day 10 falls on a weekend or holiday, the deadline extends to the next business day. (Source: https://co.forsyth.nc.us/Tax/foreclosure_faq.aspx, retrieved 2026-06-02)
Delinquent list location: Forsyth County publishes delinquent tax liens pursuant to G.S. 105-369 in multiple local newspapers and as online PDFs (alphabetical by surname, A–F / G–O / P–Z) in the week of May 19 (2026 publication date). Jurisdictions advertised include: Forsyth County, Winston-Salem, Kernersville, Clemmons, Lewisville, Rural Hall, Walkertown, Tobaccoville, Bethania, King, and High Point.
- Online advertisement page: https://www.forsyth.cc/tax/advertisement.aspx
- Newspapers: Winston-Salem Journal, Winston-Salem Chronicle, The Clemmons Courier, The Kernersville News
- (Source: https://www.forsyth.cc/tax/advertisement.aspx, retrieved 2026-06-02)
Volume: Approximately 300–700 properties enter foreclosure annually; typically only about 50 owners actually lose their property after the process runs its course. (Source: https://www.co.forsyth.nc.us/article.aspx?NewsID=24089, retrieved 2026-06-02)
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 delinquent owner can still pay off the underlying debt to prevent confirmation.
Where to redeem (pre-confirmation): Pay all delinquent taxes, interest, penalties, and costs of action to the Forsyth County Tax Administration (Collector Division), 201 North Chestnut Street, Winston-Salem, NC 27101. Phone: 336-703-2300.
Process: Property owners wishing to stop foreclosure should call 336-703-2300 and request the foreclosure liaison for the exact payoff amount including taxes, interest, attorney fees, and court costs. (Source: https://co.forsyth.nc.us/tax/faqs.aspx, retrieved 2026-06-02)
Local fees: Costs of the action under G.S. 105-374(q) include attorney fees (approx. $800 starting fee added at commencement), court costs, and publication/service fees — all added to the payoff amount. Contact ZLS or the Tax Administration for an exact figure.
Deviations from state default: None identified. The 10-day upset-bid period and pre-confirmation payoff right follow standard NC procedure under G.S. 1-339.25 and G.S. 105-374(e).
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
This section covers where Forsyth County tax foreclosure surplus is held and how to claim it. See north-carolina for the statutory waterfall under G.S. 105-374(q) and the special-proceeding mechanism under G.S. 1-339.71.
Claim filing venue:
- Office: Clerk of Superior Court — Civil Division / Special Proceedings
- Address: Forsyth County Hall of Justice, 200 North Main Street, Winston-Salem, NC 27101 (P.O. Box 20099, 27120-0099)
- Room for civil filings and special proceedings: Room 243, Hall of Justice
- Phone (Special Proceedings): (336) 779-6327
- Phone (Civil Filings): (336) 779-6303
- Phone (Bookkeeping/Cashiers — administers surplus funds): (336) 779-6306
- Phone (main): (336) 779-6300
- Hours: Civil Filing/Records: 9:00 AM–5:00 PM, Monday–Friday; Bookkeeping and other departments: 8:00 AM–5:00 PM, Monday–Friday
- Fax: (336) 779-6301
- (Source: https://ncfcc.us/forsyth-county-hall-of-justice/, retrieved 2026-06-02)
Claim form / process: File a special proceeding petition under G.S. 1-339.71 before the Clerk of Superior Court in Room 243. This is the standard NC mechanism: any person claiming money paid into the clerk’s office under G.S. 105-374(q)(6) may institute a special proceeding to establish their right to the funds. The Forsyth County Clerk’s Bookkeeping department (Room 217) administers over $25 million annually in funds including surplus funds from foreclosure sales. No county-specific printed form was confirmed online during this research session — contact the Special Proceedings Division at (336) 779-6327 directly.
Local deadline notes: No fixed statutory deadline while funds remain with the clerk. Once unclaimed surplus is remitted to the NC Department of State Treasurer (Unclaimed Property Division / NCCash), claims are governed by G.S. Ch. 116B and may be filed at any time (no expiration on the owner’s right). See north-carolina for the cooling-off period and fee-cap rules under G.S. 116B-78 that apply to recovery agents once funds reach the Treasurer.
Unclaimed-funds list published? Surplus that has escheated to the State Treasurer is searchable at https://unclaimed.nccash.gov/app/claim-search. The NC Judicial Branch also publishes a statewide unclaimed funds list for clerk-held funds (searchable by last name).
Contact for surplus claims:
- Clerk of Superior Court (current elected clerk): Denise Hines, Clerk of Superior Court, 21st Judicial District (term through Dec. 2026)
- Special Proceedings Division: (336) 779-6327
- Bookkeeping/Cashiers (funds administration): (336) 779-6306
- (Source: https://ncfcc.us/forsyth-county-hall-of-justice/, retrieved 2026-06-02; https://ballotpedia.org/Denise_Hines, retrieved 2026-06-02)
▸ For Investors / Operators — Forsyth County runs a G.S. 105-374 Commissioner sale in person at the Hall of Justice (2nd Floor, 175 N. Chestnut Street, Winston-Salem) at 12:00 PM noon with a 20%-of-bid cash deposit payable to Zacchaeus Legal Services, a 10-day upset-bid window (G.S. 1-339.25 — 5%/$750 minimum raise filed on the 1st Floor, Civil Department), and a 30-day final payment deadline after upset bids close. The Commissioner’s Deed conveys subject to any taxes and assessments not in the judgment; review north-carolina §5b and §7b for the marketable-title path and surviving liens before committing.
▸ For Former Owners — If a Forsyth tax-foreclosure sale produces more than the taxes, interest, penalties, and costs, the surplus is held by the Forsyth County Clerk of Superior Court (Hall of Justice, 200 N. Main Street, Room 243; Special Proceedings: 336-779-6327; Bookkeeping/funds: 336-779-6306) and recovered through a G.S. 1-339.71 special proceeding. No fixed filing deadline applies while funds remain with the clerk; once escheated to the NC State Treasurer (NCCash), the right to claim does not expire.
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| Tax Administration (Tax Assessor / Collector) | Amanda Markle, Tax Assessor and Collector | 201 North Chestnut Street, Winston-Salem, NC 27101; Collector P.O. Box 82, 27102; Assessor P.O. Box 757, 27102 | 336-703-2300 (both divisions); Assessor Fax: 336-727-2369; Collector Fax: 336-748-3000 | https://www.forsyth.cc/Tax/ |
| Clerk of Superior Court | Denise Hines, Clerk of Superior Court | Forsyth County Hall of Justice, 200 North Main Street, Winston-Salem, NC 27101 (P.O. Box 20099, 27120-0099) | (336) 779-6300 (main); (336) 779-6327 (Special Proceedings); (336) 779-6306 (Bookkeeping) | https://www.nccourts.gov/locations/forsyth-county |
| Register of Deeds | Lynne Johnson, Register of Deeds | 201 North Chestnut Street, Winston-Salem, NC 27101 | 336-703-2700 | https://co.forsyth.nc.us/ROD/ |
| Sheriff (conducts real-property auctions under writs of execution / tax warrants) | needs_verification (Sheriff name not confirmed from a retrieved official page) | 301 North Church Street, Winston-Salem, NC 27101 | 336-917-7001 | https://forsyth.cc/sheriff/auctions.aspx |
| Foreclosure Counsel (ZLS) | Zacchaeus Legal Services (Mark D. Bardill listed on sale notices) | needs_verification (mailing address) | needs_verification | https://www.zls-nc.com/ |
C5. Local Procedure Notes
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Commissioner / mortgage-style (G.S. 105-374) is the standard method: Based on available sale listings and the county FAQ (checks payable to Zacchaeus Legal Services, Commissioner’s Deed issued), Forsyth County primarily uses the G.S. 105-374 mortgage-style civil-action method. The county FAQ and foreclosure process article both reference a Commissioner’s Deed and ZLS as commissioner/attorney. Whether the county also uses G.S. 105-375 (in rem) on a case-by-case basis is not confirmed from a directly fetched official source — flagged in needs_verification.
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Foreclosure counsel — Zacchaeus Legal Services (ZLS): ZLS was formed in 2003 specifically to provide tax foreclosure services to NC local governments and handles Forsyth County cases exclusively. ZLS maintains the listing page at https://www.zls-nc.com/forsyth-county. Sale-day checks are made payable to Zacchaeus Legal Services. The attorney named on Forsyth County sale notices as of the 2026 research session is Mark D. Bardill. (Source: https://www.forsyth.cc/tax/foreclosure_prop.aspx, retrieved 2026-06-02)
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In-person only, Hall of Justice, 2nd Floor: All auction sales occur on the 2nd Floor of the Forsyth County Courthouse/Hall of Justice, 175 N. Chestnut Street. Upset bids are filed on the 1st Floor (Civil Department). These are two distinct locations within the same building.
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Delinquent list — multi-newspaper publication: Forsyth County publishes its G.S. 105-369 delinquent advertisement in four newspapers simultaneously (Winston-Salem Journal, Winston-Salem Chronicle, Clemmons Courier, Kernersville News), divided by geography and alphabetically. PDFs are also posted online at https://www.forsyth.cc/tax/advertisement.aspx.
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High tax-collection rate: The county’s reported FY2017–18 collection rate was 99.17%, consistent with a strong pre-foreclosure collection program that prevents most foreclosures from reaching auction. (Source: https://www.co.forsyth.nc.us/article.aspx?NewsID=24089, retrieved 2026-06-02)
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No local ordinance deviations identified: No Forsyth County ordinance or local rule deviating from the NC statutory framework was found. Confirm with local counsel before acting.
C6. Records Access
| Resource | URL |
|---|---|
| Tax Parcel Viewer (interactive GIS / property tax maps and ownership lookup) | https://mapf.maps.arcgis.com/apps/webappviewer/index.html?id=53620a0b6458437aa82bd5e91d8cc47b |
| Geo-Data Explorer (mapping, tax and appraisal data for all Forsyth County property) | https://www.forsyth.cc/tax/geodata.aspx |
| Detailed Property Information (real estate ownership / parcel data) | https://lrcpwa.ncptscloud.com/forsyth/ |
| Tax Bill Research / Payment Portal (search unpaid bills; project interest; pay online) | https://forsyth.cc/Tax/taxbill.aspx |
| Tax Bill Payment | https://forsyth.cc/Tax/payment.aspx |
| Register of Deeds — Online Record Search (land records, deeds, miscellaneous documents) | http://forsythdeeds.com/disclaimer.php |
| GIS / MapForsyth Hub (comprehensive county GIS portal — download, analyze, map) | https://www.mapforsyth.org/ |
| Forsyth Sales Map (residential/commercial sales data since Jan 2021, weekly updated) | https://mapf.maps.arcgis.com/apps/webappviewer/index.html?id=46be196e07f745beb3cb69ea6a3f3e08 |
| Tax Foreclosure Properties (current listings) | https://www.forsyth.cc/tax/foreclosure_prop.aspx |
| Delinquent Tax Lien Advertisement | https://www.forsyth.cc/tax/advertisement.aspx |
| NCCash Unclaimed Property search (surplus escheated to Treasurer) | https://unclaimed.nccash.gov/app/claim-search |
| NC Treasurer Unclaimed Property | https://www.nctreasurer.gov/unclaimed-property |
| Sheriff Public Auctions (real property sales under writs / tax warrants) | https://forsyth.cc/sheriff/auctions.aspx |
C7. Meta
Parent state: north-carolina Last verified: 2026-06-02 Confidence: 0.85 Completeness score: 0.82 Gap score: 9
Sources:
| Type | URL | Retrieved | Notes |
|---|---|---|---|
| county_official | https://www.forsyth.cc/tax/foreclosure_prop.aspx | 2026-06-02 | Active foreclosure listings; sale dates; location; attorney Mark D. Bardill |
| county_official | https://www.forsyth.cc/Tax/ | 2026-06-02 | Tax Administration main page; Amanda Markle; contact info |
| county_official | https://www.forsyth.cc/tax/collections.aspx | 2026-06-02 | Delinquent interest rates; enforcement methods |
| county_official | https://co.forsyth.nc.us/Tax/foreclosure_faq.aspx | 2026-06-02 | FAQ: deposit 5–20%, ZLS, upset bid 5%/$750, 10-day window, Commissioner’s Deed |
| county_official | https://www.forsyth.cc/tax/contactus.aspx | 2026-06-02 | Tax Administration address, phone, fax, Amanda Markle |
| county_official | https://www.co.forsyth.nc.us/article.aspx?NewsID=24089 | 2026-06-02 | Tax foreclosure process overview; 300–700 properties/year; ~50 lose property |
| county_official | https://co.forsyth.nc.us/tax/faqs.aspx | 2026-06-02 | FAQ: redemption via 336-703-2300; sale location; bidding |
| county_official | https://www.forsyth.cc/tax/advertisement.aspx | 2026-06-02 | 2025/2026 delinquent advertisement; 4 newspapers + online PDFs; week of May 19 2026 |
| county_official | https://co.forsyth.nc.us/ROD/ | 2026-06-02 | Register of Deeds: Lynne Johnson; 201 N. Chestnut; 336-703-2700 |
| county_official | https://forsyth.cc/sheriff/auctions.aspx | 2026-06-02 | Sheriff real property auctions: 175 N. Chestnut; 336-917-7001; June 10 2026 scheduled |
| county_official | https://www.co.forsyth.nc.us/tax/research_tax_bills.aspx | 2026-06-02 | Online portals: bill research, parcel viewer, payment — URLs confirmed |
| court_secondary | https://ncfcc.us/forsyth-county-hall-of-justice/ | 2026-06-02 | Clerk Susan S. Frye (older data); Special Proceedings Room 243; Bookkeeping Room 217; all phone numbers; $25M+ in funds |
| ballotpedia | https://ballotpedia.org/Denise_Hines | 2026-06-02 | Denise Hines elected Clerk of Superior Court Dec 2020; term through Dec 2026 |
| search_result | https://northcarolinataxdeeds.com/counties/forsyth | 2026-06-02 | Tax foreclosure tracker; upset bid calculator; Register of Deeds address |
| law_firm_secondary | https://www.zls-nc.com/ | 2026-06-02 | Zacchaeus Legal Services; NC tax foreclosure specialist; founded 2003 |
needs_verification:
- Sheriff name: The current Forsyth County Sheriff’s name was not confirmed from a directly retrieved official page. The Sheriff’s address (301 N. Church St.) and phone (336-917-7001) are confirmed from the sheriff’s auctions page.
- Whether Forsyth County also uses G.S. 105-375 (in rem) on any cases — all confirmed evidence points to 105-374 (Commissioner’s Deed, ZLS as attorney/commissioner), but the FAQ doesn’t explicitly rule out 105-375.
- Foreclosure counsel mailing address for ZLS — not confirmed from a retrieved official source.
- Current clerk name conflict: ncfcc.us listed Susan S. Frye (likely older data); Ballotpedia and Denise Hines’s own website confirm she is the current elected clerk (assumed office Dec. 2020, term through Dec. 2026). The ncfcc.us source may be outdated. Denise Hines is the current clerk.
- Special proceedings claim form: No county-specific printed form confirmed online. Contact Special Proceedings Division at (336) 779-6327 before filing.
- G.S. 116B-78 fee cap applicability to clerk-held (not yet escheated) surplus claims — see north-carolina Module 3 needs_verification.
- Dormancy period before clerk-held surplus remits to State Treasurer — inherited from north-carolina needs_verification.
- No local ordinance deviations confirmed: absence of evidence, not a confirmed absence.
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 + fetch of official Forsyth County pages). All factual claims traced to directly retrieved official county pages or confirmed search results. gap_score 9 (all remaining gaps are needs_verification / Row 2 only).
▸ For Investors / Operators — Forsyth County runs a G.S. 105-374 Commissioner sale in person at the Hall of Justice (2nd Floor, 175 N. Chestnut Street, Winston-Salem) at 12:00 PM noon with a 20%-of-bid cash deposit payable to Zacchaeus Legal Services, a 10-day upset-bid window (G.S. 1-339.25 — 5%/$750 minimum raise filed on the 1st Floor, Civil Department), and a 30-day final payment deadline after upset bids close. The Commissioner’s Deed conveys subject to any taxes and assessments not in the judgment; review north-carolina §5b and §7b for the marketable-title path and surviving liens before committing.
▸ For Former Owners — If a Forsyth tax-foreclosure sale produces more than the taxes, interest, penalties, and costs, the surplus is held by the Forsyth County Clerk of Superior Court (Hall of Justice, 200 N. Main Street, Room 243; Special Proceedings: 336-779-6327; Bookkeeping/funds: 336-779-6306) and recovered through a G.S. 1-339.71 special proceeding. No fixed filing deadline applies while funds remain with the clerk; once escheated to the NC State Treasurer (NCCash), the right to claim does not expire.
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.