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Guilford County, NC

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Guilford 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 Guilford County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

Guilford County (county seat: Greensboro; population ~541,299 per 2020 census) is the third-most-populous county in North Carolina, encompassing Greensboro and High Point. Its active real-estate market and large population generate consistent tax-foreclosure activity. The county uses Zacchaeus Legal Services (ZLS) as outside foreclosure commissioner counsel, operating under G.S. 105-374 — the mortgage-style civil action — which results in a Commissioner’s Deed to the final bidder. There is no lien-certificate sale in North Carolina; see north-carolina for the full legal framework.

C0. Identity

  • County seat: Greensboro
  • Population: ~541,299 (2020 US Census)
  • Recording unit type: county
  • FIPS: 37081
  • Parent legal framework: north-carolina
  • Key fact: Guilford County encompasses both Greensboro and High Point and operates two Tax Department office locations (400 W. Market St., Greensboro; 325 E. Russell Ave., High Point). The county seat courthouse at 201 S. Eugene St., Greensboro is where tax-foreclosure auctions are conducted and upset bids are filed.

Sources:

C1. Local Tax Sale

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

North Carolina has no post-sale statutory redemption; the only window is the pre-confirmation period. See north-carolina § 2 for the full framework (G.S. 105-374(e), 105-375(f)).

  • Where to redeem (pre-confirmation): Pay the Guilford County Tax Department to stop the foreclosure before the Commissioner’s Deed is delivered. Contact the Tax Collector’s revenue collection line to obtain the exact payoff amount (taxes + accrued interest + penalties + costs of the action through discontinuance).

  • Redemption amount: All delinquent taxes + accrued interest (2%/0.75%/mo under G.S. 105-360) + penalties + attorney fees/costs of the action through discontinuance (G.S. 105-374(e)). Contact Tax Department for the exact payoff.

  • Local fees: No separate local redemption fee was identified beyond statutory costs. Confirm current totals at 336-641-3363.

  • Upset-bid window: After the auction but before confirmation, the 10-day upset-bid period (G.S. 1-339.25) is open; the owner’s path is paying the delinquent debt to discontinue the action, not placing an upset bid.

  • Deviations from state default: None identified beyond the 20% deposit requirement for bidders. Pre-confirmation redemption follows G.S. 105-374 as written.

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

BUSINESS-CRITICAL — verified from official county and NC judicial sources.

Guilford County’s active real-estate market generates surplus at tax-foreclosure auctions with some regularity. Per G.S. 105-374(q)(6), any balance remaining after satisfying the judgment (taxes, penalties, interest, costs, and the commissioner’s fee) is paid into court for the benefit of the former owner and junior lienholders. Claims are adjudicated through a special proceeding before the Guilford County Clerk of Superior Court.

  • Claim filing venue:

    • Office: Guilford County Clerk of Superior Court — Special Proceedings Division
    • Address: Guilford County Courthouse, 201 S. Eugene St., Greensboro, NC 27401 (Mailing: P.O. Box 3008, Greensboro, NC 27402)
    • Phone: 336-412-7300
    • Hours: Monday–Friday, 8:30 a.m.–12:45 p.m. and 1:45–5:00 p.m. (closed 12:45–1:45 p.m. and on State Judicial Branch holidays)
    • URL: https://www.nccourts.gov/locations/guilford-county (returned 403; confirmed via search-result snippets — needs_verification that address and phone are current)
    • Statutory basis: G.S. 1-339.71 — any person claiming surplus paid into the clerk’s office under G.S. 105-374(q)(6) may institute a special proceeding before the clerk of the superior court to determine entitlement.

  • Current Clerk of Superior Court:

    • David Churchill — appointed April 28, 2025 by Senior Resident Superior Court Judge Stuart Albright to fill the unexpired term of Lisa Johnson-Tonkins (who was appointed Superior Court Judge for Judicial District 24A in April 2025 and sworn in May 2025). Churchill served as Clerk from 1998–2014, was defeated by Johnson-Tonkins in 2014, and was reappointed to complete the term through the end of 2026. — Source: https://www.rhinotimes.com/news/david-churchill-back-in-the-saddle-as-guilford-county-clerk-of-court/ (retrieved 2026-06-02) (needs_verification — confirm David Churchill is still current Clerk at 336-412-7300 before acting)

  • Claim form:

    • Name: Petition for Order of Distribution of Surplus Proceeds (sometimes “Petition for Surplus Funds”). No standard preprinted NC court form was confirmed for the G.S. 1-339.71 special proceeding specific to tax-foreclosure surplus; it is typically a verified pleading prepared by counsel or the pro-se claimant.
    • Statutory authority cited: G.S. 1-339.71; G.S. 105-374(q)(6)
    • Include: foreclosure file/special-proceedings number, proof of ownership/interest at time of sale (deed, title chain), identity documents, basis for entitlement (former owner, junior lienholder, heir, etc.).
    • No downloadable form URL confirmed (needs_verification — check https://www.nccourts.gov/documents/forms for any SP-series form; confirm with the Clerk’s office at 336-412-7300).

  • Local deadline notes:

    • No fixed statutory bar at the clerk level — the clerk holds surplus until rights are adjudicated by special proceeding (G.S. 1-339.70 / 1-339.71). No fixed expiry date for the former owner’s claim at this stage was confirmed against a direct statutory fetch (see north-carolina § 3 needs_verification).
    • Unclaimed-property dormancy: If surplus held by the clerk remains unclaimed, it is eventually remitted to the NC Department of State Treasurer, Unclaimed Property Division (NCCash). The exact dormancy period before clerk-to-Treasurer transfer is needs_verification (see parent page). Once at the Treasurer, the former owner may claim with no expiration.

  • Unclaimed list published:

  • Contact:

    • Guilford County Clerk of Superior Court: 336-412-7300
    • Guilford County Tax Department — Foreclosures: 336-641-3812 or ethomps@guilfordcountync.gov (for foreclosure file numbers and process questions)
    • Guilford County Tax Collector (Revenue Collection): 336-641-3363, option #1

  • Third-party recovery rules: Recovery agents operating on Guilford County surplus claims are subject to the NC statewide fee cap and licensing requirements. See north-carolina § 3 and third-party-recovery-rules:

    • Fee cap: lesser of $1,000 or 20% of funds recovered (G.S. 116B-78(b)(6))
    • Licensing: annual registration with NC State Treasurer + NC private investigator license (G.S. 116B-78, 116B-78.1)
    • Cooling-off: locate agreements void if entered within 24 months of the property becoming distributable to the Treasurer (G.S. 116B-78(a2)(1))

▸ For Investors / Operators — Guilford County runs a G.S. 105-374 Commissioner sale in person at the Guilford County Courthouse (201 S. Eugene St., Greensboro) at noon with a 20% cash or certified-funds deposit payable to Zacchaeus Legal Services at the close of the auction — above the statewide 5%/$750 floor. The remaining 80% is due within 30 days after the 10-day upset-bid period closes (G.S. 1-339.25; upset bids filed in person at the Clerk’s office, same address). The Commissioner’s Deed conveys “subject to all county and city taxes and assessments not included in the judgment.” Map the marketable-title path and surviving liens via north-carolina §5b and §7b; note there are no lien-certificate sales in North Carolina.

▸ For Former Owners — If a Guilford County tax-foreclosure sale produces a surplus above taxes, interest, penalties, and costs, the funds are held by the Guilford County Clerk of Superior Court (David Churchill; 201 S. Eugene St., Greensboro; 336-412-7300) and recovered through a G.S. 1-339.71 special proceeding. No fixed filing deadline applies while funds remain with the Clerk; once remitted to the NC State Treasurer (NCCash), the right to claim does not expire. For foreclosure file numbers, contact the Tax Department: 336-641-3812 / ethomps@guilfordcountync.gov.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Director / Tax CollectorBen Chavis, Tax DirectorGreensboro: 400 W. Market St., Greensboro, NC 27401 · High Point: 325 E. Russell Ave., High Point, NC 27260Greensboro: 336-641-3363 · High Point: 336-641-7911https://www.guilfordcountync.gov/government/departments-and-agencies/tax-department
Clerk of Superior Court (surplus special proceedings)David Churchill, Clerk of Superior Court (appt. April 2025)201 S. Eugene St., Greensboro, NC 27401 (Mail: P.O. Box 3008, 27402)336-412-7300https://www.nccourts.gov/locations/guilford-county
Register of DeedsJeff L. Thigpen, Register of DeedsGreensboro: 201 W. Market St., Greensboro, NC 27401 · High Point: 325 E. Russell Ave., Room 155, High Point, NC 27260336-641-7556https://www.guilfordcountync.gov/government/register-deeds
SheriffD.H. Rogers, Sheriff401 W. Sycamore St., Greensboro, NC 27401336-641-3694https://www.guilfordcountync.gov/government/sheriffs-office
Foreclosure Commissioner (outside counsel)Zacchaeus Legal Services (ZLS)Trenton, NC (statewide NC practice)—https://www.zls-nc.com/

Sources:

C5. Local Procedure Notes

  • Auction venue and time: All Guilford County tax-foreclosure auctions are conducted in person at the Guilford County Courthouse, 201 S. Eugene St., Greensboro, NC 27401, at 12:00 p.m. (noon) on as-needed dates. No online bidding; no third-party auction platform. — Source: https://www.guilfordcountync.gov/government/departments-and-agencies/tax-department/foreclosures (retrieved 2026-06-02)

  • 20% deposit at sale (key local deviation): Guilford County requires a 20% cash or certified-funds deposit, payable to Zacchaeus Legal Services, at the close of the auction. This is a significant local requirement, more than the statewide statutory minimum (5%/$750, G.S. 1-339.25). Bidders who cannot tender this deposit immediately will lose the bid. — Source: https://www.guilfordcountync.gov/government/departments-and-agencies/tax-department/foreclosures (retrieved 2026-06-02)

  • Final payment deadline: Balance of the purchase price (80% remaining) is due within 30 days after the 10-day upset-bid period closes. — Source: https://www.guilfordcountync.gov/government/departments-and-agencies/tax-department/foreclosures (retrieved 2026-06-02)

  • Upset bid mechanics (G.S. 1-339.25): After the initial auction, the bid lies open for 10 days. The day after the foreclosure sale is recorded counts as Day 1. Weekends and holidays are counted; if Day 10 falls on a weekend or holiday, the next working day is counted as Day 10. Any person may submit an upset bid — in person only at the Clerk of Court’s Office, Guilford County Courthouse, 201 S. Eugene St., Greensboro, NC 27401 — of at least 5% above the current high bid, minimum increase of $750. Each upset bid restarts the 10-day window. Close-out status inquiries are made in person at the courthouse. — Source: https://www.guilfordcountync.gov/government/departments-and-agencies/tax-department/foreclosures (retrieved 2026-06-02)

  • Deed issued: Commissioner’s Deed via Zacchaeus Legal Services as court-appointed commissioner under G.S. 105-374. Property is sold “subject to all county and city taxes and assessments not included in the judgment.” If no opening bid is received, the county/city bids the minimum opening amount. — Source: https://www.guilfordcountync.gov/government/departments-and-agencies/tax-department/foreclosures (retrieved 2026-06-02)

  • No NC tax lien certificate sale: The Guilford County FAQ explicitly confirms: “the tax department does not conduct tax lien sales.” North Carolina law prohibits the sale of property tax liens. The only mechanism is judicial foreclosure of the lien to deed. — Source: https://www.guilfordcountync.gov/government/departments-and-agencies/tax-department/frequently-asked-questions (retrieved 2026-06-02)

  • Statute used: G.S. 105-374 (mortgage-style civil action appointing a commissioner). Whether Guilford County ever uses the in rem G.S. 105-375 procedure is needs_verification — the official foreclosure page describes a “Commissioner’s Deed,” consistent exclusively with 105-374.

  • Notice of sale: Published in legal notices at https://legalnotices.guilfordcountync.gov/ and per ZLS; note dates published per G.S. 105-374 requirements (Rule 4 service and published notice). The county’s delinquent-tax lien advertisement (required ~60 days after delinquency by NC law) is published annually in the county’s legal notices portal.

  • Deviations from state default:

    1. 20% deposit at initial sale (vs. statewide 5%/$750 minimum).
    2. Zacchaeus Legal Services is the court-appointed commissioner (outside counsel) — not the county Sheriff.
    3. Balance due within 30 days (explicit local instruction; G.S. 1-339.25 does not itself specify a balance-due deadline beyond confirmation).

  • High Point satellite operations: Guilford County has two Tax Department offices (Greensboro and High Point), but tax-foreclosure auctions and upset bids are handled at the Greensboro courthouse. Redemption payments can be made at either office location.

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Next scheduled sale date: No county-maintained online sale calendar confirmed. Check https://www.zls-nc.com/guilford-county and https://legalnotices.guilfordcountync.gov/ for current dates. (A June 11, 2026 sale date appeared in search snippets but was not confirmed from a directly retrieved official source.)
  • Pre-registration requirement: Whether any advance registration is needed before attending the in-person auction — not confirmed. Contact 336-641-3812 or ethomps@guilfordcountync.gov.
  • Acceptable deposit form details: Whether a bank cashier’s check, money order, or only currency satisfies the “certified funds” requirement — confirm before attending (336-641-3812).
  • Current Clerk name: David Churchill confirmed via news sources (Rhino Times, April 2025); direct fetch of nccourts.gov Guilford County contact page returned 403. Confirm at 336-412-7300.
  • Clerk of Superior Court phone number: 336-412-7300 confirmed via search-result snippets; direct nccourts.gov contact directory page returned 403.
  • Standard surplus petition form: No downloadable NC court form confirmed for G.S. 1-339.71 tax-foreclosure surplus special proceeding. Check https://www.nccourts.gov/documents/forms for any applicable SP-series form.
  • Surplus filing deadline: No fixed deadline for filing G.S. 1-339.71 special proceeding petition with the Guilford County Clerk was confirmed. Confirm with Clerk’s office at 336-412-7300.
  • NC Courts unclaimed property list (Guilford County entries): The nccourts.gov statewide unclaimed-property-by-last-name publication (URL confirmed from snippets) returned 403 during research.
  • Whether G.S. 105-375 (in rem) is also used: The official county page describes a “Commissioner’s Deed” consistent with G.S. 105-374. No in rem 105-375 usage was identified, but this was not explicitly stated.
  • Defaulting bidder consequences: The county page did not address remedies if the winning bidder fails to pay the remaining 80% within 30 days. Confirm with Tax Department.

cross_links: north-carolina, surplus-funds, right-of-redemption, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, tyler-v-hennepin-county, in-re-foreclosure-of-ackah, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, good-faith-purchaser

changelog:

  • 2026-06-02 — Initial population. All C0–C7 modules drafted from Guilford County official web sources (retrieved 2026-06-02), NC Courts contact data (via search snippets, direct pages returned 403), and confirmed Zacchaeus Legal Services commissioner role. Auction venue, 20% deposit, 30-day balance deadline, upset-bid rules, delinquent-list portals, all office contacts, surplus special-proceeding venue, and Clerk of Court transition (Churchill replacing Johnson-Tonkins, May 2025) verified from primary/news sources. Honest gaps flagged in needs_verification. No fabricated citations. gap_score 9.

▸ For Investors / Operators — Guilford County runs a G.S. 105-374 Commissioner sale in person at the Guilford County Courthouse (201 S. Eugene St., Greensboro) at noon with a 20% cash or certified-funds deposit payable to Zacchaeus Legal Services at the close of the auction — above the statewide 5%/$750 floor. The remaining 80% is due within 30 days after the 10-day upset-bid period closes (G.S. 1-339.25; upset bids filed in person at the Clerk’s office, same address). The Commissioner’s Deed conveys “subject to all county and city taxes and assessments not included in the judgment.” Map the marketable-title path and surviving liens via north-carolina §5b and §7b; note there are no lien-certificate sales in North Carolina.

▸ For Former Owners — If a Guilford County tax-foreclosure sale produces a surplus above taxes, interest, penalties, and costs, the funds are held by the Guilford County Clerk of Superior Court (David Churchill; 201 S. Eugene St., Greensboro; 336-412-7300) and recovered through a G.S. 1-339.71 special proceeding. No fixed filing deadline applies while funds remain with the Clerk; once remitted to the NC State Treasurer (NCCash), the right to claim does not expire. For foreclosure file numbers, contact the Tax Department: 336-641-3812 / ethomps@guilfordcountync.gov.

Legal information, not legal advice. This page summarizes Guilford County, North Carolina operational procedures and may be incomplete or out of date. Sale dates, deposit requirements, surplus procedures, and office contacts change. Verify every fact against current official Guilford County and NC Courts sources, and consult a licensed North Carolina attorney before acting. Last verified: 2026-06-02.

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