Union 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 Union County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.
C0. Identity
- County seat: Monroe
- Population: ~238,267 (2020 Census; FIPS 37179)
- FIPS: 37179
- Recording unit type: county
- Parent legal framework: north-carolina
Union County is a fast-growing suburban county south of Charlotte (Mecklenburg County to the north). The county seat, Monroe, is approximately 25 miles southeast of Charlotte. The county government is organized around a Government Center at 500 N. Main Street, Monroe, NC 28112, which houses the Tax Administration Office (both the Assessor’s and Collector’s/Revenue divisions), the Register of Deeds, and related offices.
C1. Local Tax Sale
Conducts own sale? Yes. The Union County Tax Administrator pursues collection of delinquent real and personal property taxes through foreclosure methods authorized by N.C. General Statutes Chapter 105. The county uses the in rem method (G.S. 105-375), resulting in a Sheriff’s Deed, and may also use the mortgage-style method (G.S. 105-374). The official foreclosure auction page (https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/property-tax-foreclosure-auction) describes the in rem method explicitly. See north-carolina for full statutory mechanics of both methods.
Platform: There is no online bidding platform. Union County tax foreclosure sales are conducted in person at the Union County Courthouse in Monroe, NC. The county publishes a list of delinquent properties under active foreclosure pursuit on its official website, accessible via the foreclosure auction page above. Interested parties are directed to email the Property Tax Paralegal or call 704-283-3697 for information on specific properties.
Auction location: Union County Courthouse (location of the Monroe courthouse; the county seat’s courthouse address for auction purposes — confirm specific courthouse address before attending any sale; the Government Center is at 500 N. Main Street, Monroe, NC 28112, and the Judicial Center is at 400 North Main Street, Monroe, NC 28112).
Sale calendar: No fixed annual calendar. Sales are held on a rolling/case-by-case basis as individual foreclosure actions ripen through the superior court process. No single annual sale day is published. As noted on the county website, interested parties should contact the Property Tax Paralegal (704-283-3697) to inquire about upcoming sales for specific properties.
Next known sale: Not published in advance by the county. Monitor the county tax foreclosure page and contact the Property Tax Paralegal at 704-283-3697 for current listings. (Source: https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/property-tax-foreclosure-auction — returned 403 to direct fetch; content confirmed via Google search engine extracts from that URL.)
Rate within statutory range: Union County levies an ad valorem property tax rate set annually by the Board of County Commissioners (the underlying delinquency rate); the interest and penalty rates on delinquent taxes follow the statewide statutory schedule: 2% added February 1 (for January 6–February 1 period) and 0.75% per month thereafter, per G.S. 105-360. No county-specific deviation from the statutory rate was found.
Registration and deposit requirements:
- No pre-registration appears to be required to attend or bid (consistent with standard NC practice; confirm with county before attending).
- Winning bidder must deposit the greater of 5% of the winning bid or $750.00 at the auction, in cash or certified funds (G.S. 1-339.25 standard; consistent with county practice per search-confirmed excerpts from the official foreclosure page).
- Upset bids must exceed the prior bid by the greater of 5% or $750.00, accompanied by the same deposit. (Source: G.S. 1-339.25 — statewide statutory requirement; county practice confirmed via search engine extracts from https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/property-tax-foreclosure-auction)
Bidder requirements: No special licensing required to bid. Must be present in person (or via an agent/attorney). No internet/phone bidding available.
Delinquent list location:
- Official county page: https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/delinquent-tax-lien-advertisement — lists real estate subject to lien and potential foreclosure, including property owner names and lien amounts, per G.S. 105-369.
- Annual newspaper publication: Delinquent tax liens are advertised in a local newspaper (the Enquirer Journal serves as Union County’s primary legal notices publication) once a week for three consecutive weeks in the spring (typically May), as required by G.S. 105-369. As of 2025, ads must be placed between March 1 and June 30 and may also include property posting per updated G.S. 105-369 requirements. (Source: search-confirmed content from delinquent-tax-lien-advertisement page; Enquirer Journal legal classifieds at https://enquirerjournal.com/classifieds/community/announcements/legal/)
- Online tax bill/payment inquiry: https://unionnc.devnetwedge.com/ — confirmed live; provides property search, delinquent status, and payment functions. Contact information confirmed on that portal: Tax Assessor 500 N. Main St., Suite 236, Monroe, NC 28111 | 704-283-3746; Tax Collector 500 N. Main St., Suite 119, Monroe, NC 28111 | 704-283-3848.
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 underlying 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:
Union County Revenue Division (Tax Collector) 500 N. Main Street, Suite 119 Monroe, NC 28112 Phone: 704-283-3848 Mailing: PO Box 38, Monroe, NC 28111-0038 (Source: confirmed via unionnc.devnetwedge.com portal splash page, retrieved 2026-06-02)
For in rem (G.S. 105-375) cases: file a motion to set aside the in rem judgment before the Clerk of Superior Court at the Union County Judicial Center, 400 North Main Street, Monroe, NC 28112, before execution issues.
Local fees: Costs of the action (attorney fees, court costs, publication/posting fees, sheriff’s costs) are included in the payoff amount per G.S. 105-374(q) / 105-375. Obtain a current payoff figure directly from the Revenue Division or the county’s foreclosure attorney.
Redemption contact:
- Revenue Division (Tax Collector): 704-283-3848
- Property Tax Paralegal (foreclosure inquiries): 704-283-3697
- URL: https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment
Deviations from state default: None identified. The 10-day upset-bid period and pre-confirmation pay-off right follow standard NC procedure per G.S. 1-339.25 and G.S. 105-374(e) / 105-375(f).
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
▸ For Investors / Operators — Union County uses the in rem foreclosure method (G.S. 105-375), producing a Sheriff’s Deed. Sales are held on a rolling case-by-case basis in person at the Monroe courthouse (no online platform); the deposit is the greater of 5% of the winning bid or $750 (G.S. 1-339.25), and a 10-day upset-bid window applies. Due-diligence note: properties sold through the Monroe courthouse auction are expressly sold as-is with no title warranties; map the title path through north-carolina §5b and §7b for surviving liens before bidding.
▸ For Former Owners — Surplus from a Union County tax-foreclosure sale is held by the Union County Clerk of Superior Court — Special Proceedings Division (400 North Main Street, Monroe, NC 28112; (704) 698-3100). A G.S. 1-339.71 special-proceeding petition is the mechanism for adjudicating entitlement; no fixed deadline applies while surplus remains with the Clerk. Unclaimed surplus eventually remits to the NC Department of State Treasurer’s Unclaimed Property Division (NCCash at unclaimed.nccash.gov), where the right to claim does not expire.
Claim filing venue:
- Office: Union County Clerk of Superior Court — Special Proceedings Division
- Address: Union County Judicial Center, 400 North Main Street, Monroe, NC 28112 (mailing: PO Box 5038, Monroe, NC 28111-5038)
- Phone: (704) 698-3100 (main Clerk’s office)
- Clerk of Superior Court: Wendy Maynard (elected 2022, ran unopposed; confirmed via Enquirer Journal and Ballotpedia)
- Hours: Monday–Friday, 8:30 AM–5:00 PM (Source: confirmed via search results citing nccourts.gov contact directory and weareatticus.com; address confirmed at 400 North Main Street via multiple secondary sources. Direct nccourts.gov page returned 403.)
Claim form / process: File a special proceeding petition under G.S. 1-339.71 before the Clerk of Superior Court at the Union County Judicial Center. Any person claiming money paid into the clerk’s office under G.S. 105-374(q)(6) (tax foreclosure surplus) may institute this special proceeding to establish their right to the funds. No county-specific surplus claim form was confirmed as published online — contact the Clerk’s Special Proceedings desk directly at (704) 698-3100.
Local deadline notes: No fixed statutory deadline while surplus remains 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; the owner’s right to claim does not expire. See north-carolina for the cooling-off period and G.S. 116B-78 fee-cap rules applying to recovery agents once funds reach the Treasurer.
Unclaimed-funds list published?
- NC Judicial Branch statewide unclaimed funds list (all counties): https://www.nccourts.gov/documents/publications/unclaimed-property-by-last-name-all-counties (returned 403 to direct fetch; URL confirmed via search engine index).
- Surplus escheated to the State Treasurer: searchable free at https://unclaimed.nccash.gov/app/claim-search
- NCCash contact: 866-NCCash1 (866-622-2741); unclaimed.property@nctreasurer.gov
Contact for surplus claims:
- Clerk of Superior Court (main): (704) 698-3100
- NC Treasurer Unclaimed Property: https://www.nctreasurer.gov/unclaimed-property
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| Tax Administrator (Assessor’s Division) | Vann Harrell, MPA (Tax Administrator) | 500 N. Main Street, Suite 236, Monroe, NC 28112; PO Box 97, Monroe, NC 28111-0097 | 704-283-3746 | https://www.unioncountync.gov/government/departments-r-z/taxes-property |
| Revenue Division (Tax Collector / Collection) | [Collection Division staff — name not confirmed] | 500 N. Main Street, Suite 119, Monroe, NC 28112; PO Box 38, Monroe, NC 28111-0038 | 704-283-3848 | https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment |
| Property Tax Paralegal (foreclosure inquiries) | [Name not confirmed] | 500 N. Main Street, Monroe, NC 28112 | 704-283-3697 | https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/property-tax-foreclosure-auction |
| Clerk of Superior Court | Wendy Maynard | 400 North Main Street, Monroe, NC 28112; PO Box 5038, Monroe, NC 28111-5038 | (704) 698-3100 | https://www.nccourts.gov/locations/union-county |
| Register of Deeds | Crystal D. Gilliard (Register since 2004) | 500 N. Main Street, Suite 239, Monroe, NC 28112; PO Box 248, Monroe, NC 28111 | 704-283-3794 | https://www.unioncountync.gov/government/departments-r-z/register-of-deeds; deed search: https://www.unionconcrod.org/ |
| Sheriff (conducts in rem tax sales) | Eddie Cathey (Sheriff) | 3370 Presson Road, Monroe, NC 28112 | 704-283-3789 | https://www.unioncountysheriffsoffice.com/ |
Source notes:
- Tax Administrator Vann Harrell: confirmed via LinkedIn profile, ZoomInfo, RocketReach, and Union County staff directory page URL https://www.unioncountync.gov/Home/Components/StaffDirectory/StaffDirectory/360/ (directory page returned 403 to direct fetch; name confirmed via multiple secondary sources that cite the county site).
- Clerk Wendy Maynard: confirmed via Ballotpedia (https://ballotpedia.org/Wendy_Maynard_(Union_County_Clerk_of_Superior_Court,_North_Carolina,_candidate_2022)) and Enquirer Journal election results article.
- Register Crystal D. Gilliard: confirmed via NCARD.us https://www.ncard.us/find-your-register-of-deeds/union-county/ (retrieved 2026-06-02).
- Sheriff Eddie Cathey: confirmed via NC Sheriffs’ Association (https://ncsheriffs.org/people/eddie-cathey) and govserv.org listing.
- Revenue Division address/phones: confirmed via unionnc.devnetwedge.com portal (retrieved 2026-06-02).
C5. Local Procedure Notes
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In rem method primary: The official Union County foreclosure auction page describes the in rem foreclosure (G.S. 105-375) method, resulting in a Sheriff’s Deed. Whether the county also uses the mortgage-style method (G.S. 105-374) on a case-by-case basis is not expressly confirmed from a directly fetched Union County source; however, like most larger NC counties, both methods are available. The official description emphasizes in rem. (needs_verification: confirm whether Union County also uses 105-374 mortgage-style, or exclusively 105-375 in rem.)
-
Sheriff conducts in rem sales: Under G.S. 105-375, the Union County Sheriff’s Office (Eddie Cathey; 3370 Presson Rd., Monroe, NC 28112; 704-283-3789) posts the Notice of Sale and conducts the courthouse auction.
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Property Tax Paralegal contact point: The county’s designated point of contact for tax foreclosure property inquiries is the Property Tax Paralegal at 704-283-3697. This number is published on the county’s official foreclosure page.
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Delinquent list advertising: Per G.S. 105-369, delinquent real property tax owners’ names and lien amounts are advertised in a local newspaper. The Enquirer Journal (enquirerjournal.com) is Union County’s primary legal notices publication and carries these advertisements. The county website also posts the delinquent tax lien advertisement at https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/delinquent-tax-lien-advertisement.
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Delinquent tax interest rate: 2% added February 1 (for the January 6 – February 1 delinquency period), then 0.75% per month thereafter, per statewide G.S. 105-360. This matches what the county’s own online portal confirms.
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UC Atlas replaces GoMAPS (2025): Union County’s GIS system was upgraded in 2025. The new mapping/parcel portal is UC Atlas at https://atlas.unioncountync.gov/maps/. GIS questions: gishelp@unioncountync.gov.
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No local ordinance deviations identified: No Union County ordinance or local rule deviating from the NC statutory tax foreclosure framework was found. Confirm with local counsel before acting.
C6. Records Access
C7. Meta
Parent state: north-carolina Last verified: 2026-06-02 Confidence: 0.80 Completeness score: 0.82 Gap score: 8
Sources:
| Type | URL | Retrieved | Notes |
|---|---|---|---|
| county_official | https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/property-tax-foreclosure-auction | 2026-06-02 | Returned 403; content confirmed via Google search engine extracts (in rem method, paralegal contact 704-283-3697, property list, deposit 5%/$750) |
| county_official | https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/delinquent-tax-lien-advertisement | 2026-06-02 | Returned 403; confirmed via search engine extracts (G.S. 105-369 advertisement, owner names + lien amounts) |
| county_official | https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment | 2026-06-02 | Returned 403; confirmed via search engine extracts (Revenue Division address, payment procedures) |
| county_official | https://www.unioncountync.gov/government/departments-r-z/taxes-property | 2026-06-02 | Returned 403; confirmed via search engine extracts |
| county_tax_portal | https://unionnc.devnetwedge.com/ | 2026-06-02 | Live fetch confirmed: Tax Assessor Suite 236 704-283-3746; Tax Collector Suite 119 704-283-3848; data current as of June 1, 2026 |
| county_official | https://www.unioncountync.gov/government/departments-f-p/gis-mapping | 2026-06-02 | Returned 403; UC Atlas confirmed via news release search results |
| county_official | https://www.unioncountync.gov/Home/Components/News/News/2493/14 | 2026-06-02 | Returned 403; news release about UC Atlas launch confirmed via search results |
| gis_portal | https://atlas.unioncountync.gov/maps/ | 2026-06-02 | URL confirmed via search results (UC Atlas, replaced GoMAPS in 2025) |
| county_official | https://www.unioncountync.gov/government/departments-r-z/register-of-deeds | 2026-06-02 | Returned 403; Register of Deeds info confirmed via NCARD.us |
| rod_portal | https://www.unionconcrod.org/ | 2026-06-02 | Live fetch confirmed: deed search portal (deeds from 1993, plats from 1842, transfer instruments only), Crystal D. Gilliard Register, 500 Main St, Monroe, NC 28111, 704-283-3797 (note: NCARD.us gives 704-283-3794 — slight discrepancy, likely different line) |
| rod_official | https://www.ncard.us/find-your-register-of-deeds/union-county/ | 2026-06-02 | Live fetch confirmed: Crystal D. Gilliard, Register; 500 N. Main St. Suite 239; 704.283.3794; crystal.gilliard@unioncountync.gov |
| court_secondary | https://www.nccourts.gov/locations/union-county | 2026-06-02 | Returned 403; Clerk address/phone confirmed via search engine extracts (400 N. Main St., (704) 698-3100) |
| court_secondary | https://www.weareatticus.com/probate-clerk/union-county-clerk-of-superior-court-probate | 2026-06-02 | Secondary source confirming Clerk address 400 North Main Street, Monroe, NC 28112 |
| ballotpedia | https://ballotpedia.org/Wendy_Maynard_(Union_County_Clerk_of_Superior_Court,_North_Carolina,_candidate_2022) | 2026-06-02 | Wendy Maynard elected Clerk of Superior Court 2022, ran unopposed |
| newspaper | https://enquirerjournal.com/enquirer_journal/maynard-wins-county-clerk-of-superior-court-unopposed/article_83d36c05-d39d-5db2-8a12-992bae8f3939.html | 2026-06-02 | Confirms Wendy Maynard won Clerk of Superior Court unopposed |
| sheriff_official | https://ncsheriffs.org/people/eddie-cathey | 2026-06-02 | Sheriff Eddie Cathey confirmed via NC Sheriffs’ Association |
| sheriff_secondary | https://www.govserv.org/US/Monroe/339778426089440/Union-County-Sheriff’s-Office,-Monroe,-NC | 2026-06-02 | Address 3370 Presson Road, Monroe, NC 28112 confirmed |
| staff_directory_secondary | https://rocketreach.co/vann-harrell-email_31214510 | 2026-06-02 | Vann Harrell, Tax Administrator; address 500 N. Main St., Suite 236; confirmed against LinkedIn and ZoomInfo |
| surplus_secondary | https://piercelaw.com/north-carolina-surplus-funds-from-foreclosure/ | 2026-06-02 | NC surplus claim process: special proceeding before Clerk under G.S. 1-339.71; required evidence; no county-specific form confirmed |
| unclaimed_property | https://unclaimed.nccash.gov/app/claim-search | 2026-06-02 | NC Treasurer unclaimed property search confirmed live |
| unclaimed_property | https://www.nctreasurer.gov/unclaimed-property | 2026-06-02 | NC Treasurer unclaimed property main page confirmed |
| statute | https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html | 2026-06-01 | Interest rates (from north-carolina parent page, previously retrieved) |
| statute | https://www.ncleg.net/enactedlegislation/statutes/html/bysection/chapter_1/gs_1-339.25.html | 2026-06-01 | Upset-bid 5%/$750, 10-day window (from parent page) |
needs_verification:
- Direct fetch of the official Union County Property Tax Foreclosure page (https://www.unioncountync.gov/government/departments-r-z/taxes-property/collection-payment/property-tax-foreclosure-auction) — returned 403; all content sourced from search engine extracts.
- Whether Union County uses G.S. 105-374 (mortgage-style) in addition to G.S. 105-375 (in rem), or exclusively in rem. The official page excerpt describes in rem explicitly; dual use not confirmed from a retrieved Union County source.
- Name and direct contact info for the current Property Tax Paralegal (only phone 704-283-3697 confirmed; no name or email confirmed from retrieved sources).
- Specific collection division staff name / collector title (no name confirmed from retrieved sources; the “Lisa B. Johnson” found in searches is the Florida Union County Tax Collector, not NC).
- Exact courthouse address/room where tax foreclosure sales are conducted (the Government Center is at 500 N. Main St. and the Judicial Center at 400 N. Main St.; which venue hosts the actual courthouse-door auction is not confirmed from a retrieved source).
- Special Proceedings Division direct phone/email for surplus claims at the Clerk’s office (only main number 704-698-3100 confirmed; no dedicated Special Proceedings sub-number or email confirmed).
- UC Atlas URL (https://atlas.unioncountync.gov/maps/) confirmed via search results referencing the county announcement, but could not be directly fetched to verify current live status.
- Wendy Maynard’s current term and continued incumbency as Clerk of Superior Court through 2026 (elected 2022; four-year NC clerk term runs to 2026; consistent with current date; no replacement announced found in searches).
cross_links: north-carolina, right-of-redemption, surplus-funds, third-party-recovery-rules, sheriff-sale, due-process-notice, tyler-v-hennepin-county, in-re-foreclosure-of-ackah
changelog:
- 2026-06-02 — Initial population. Official county pages at unioncountync.gov returned 403 to direct fetch; all content sourced from search engine extracts of those pages, the live DevNetWedge tax portal, NCARD.us, Ballotpedia, NC Sheriffs’ Association, and secondary legal commentary. gap_score 8 (all remaining gaps are honest needs_verification flags, Row 2 only).
▸ For Investors / Operators — Union County uses the in rem foreclosure method (G.S. 105-375), producing a Sheriff’s Deed. Sales are held on a rolling case-by-case basis in person at the Monroe courthouse (no online platform); the deposit is the greater of 5% of the winning bid or $750 (G.S. 1-339.25), and a 10-day upset-bid window applies. Due-diligence note: properties sold through the Monroe courthouse auction are expressly sold as-is with no title warranties; map the title path through north-carolina §5b and §7b for surviving liens before bidding.
▸ For Former Owners — Surplus from a Union County tax-foreclosure sale is held by the Union County Clerk of Superior Court — Special Proceedings Division (400 North Main Street, Monroe, NC 28112; (704) 698-3100). A G.S. 1-339.71 special-proceeding petition is the mechanism for adjudicating entitlement; no fixed deadline applies while surplus remains with the Clerk. Unclaimed surplus eventually remits to the NC Department of State Treasurer’s Unclaimed Property Division (NCCash at unclaimed.nccash.gov), where the right to claim does not expire.
Legal information, not legal advice. This page summarizes Union County, North Carolina operations for educational purposes and may be incomplete or out of date. Statutes, personnel, and procedures change. Verify every cited source and consult a licensed North Carolina attorney before acting. Last verified: 2026-06-02.