Johnston County Delinquent Tax List: Interest and Foreclosure

If your property appears on the Johnston County delinquent tax list, the county has publicly advertised an unpaid tax lien against your real estate, interest and an advertising fee are already stacking onto the balance, and North Carolina law gives the county a direct path to foreclose. The list is published every year between March 1 and June 30, and it exists because state law requires the tax collector to advertise unpaid liens before pursuing collection through the courts.

When Johnston County Taxes Become Delinquent

Property taxes in Johnston County are due September 1 each year. You can pay at face value through January 5. Starting January 6, the account is delinquent and interest begins to accrue immediately.¹

The delinquent tax list covers liens on real property such as land and buildings. Personal property tax collections, including business equipment and mobile homes not taxed as real property, follow a separate enforcement path and don’t appear on this list.

How the List Is Advertised

Each February, the Johnston County tax collector reports total unpaid taxes to the county’s governing body, which then orders the collector to advertise the liens.²

Before your name goes to print, the tax collector must mail you a notice at least 30 days in advance. The notice states the amount owed and warns that your name will be advertised if the balance isn’t paid before publication. The advertisement itself runs sometime between March 1 and June 30 in at least one newspaper with general circulation in the county, and the list is also posted at the Johnston County Courthouse.²

Advertising isn’t optional for the county. It’s a legal prerequisite before foreclosure can move forward.

What the Published List Shows

Each entry lists the property owner’s name as of the date the taxes became delinquent, in alphabetical order, with a brief parcel description and the principal amount of unpaid taxes. The advertisement also states that the listed amount will grow with interest and costs and that the county may foreclose to satisfy the debt.²

Important: the advertised figure is only the principal. By the time you see your name, you already owe accrued interest plus an advertising fee on top of that number. Never mail in the printed amount and assume the account is closed.

How to Check Your Account and Get a Real Payoff

Johnston County Tax Administration runs an online portal for searching outstanding property tax balances. You can also call 919-989-5130, or use the pay-by-phone line at 888-327-7344, to pull up your account.³

The office is at 207 E. Johnston Street in Smithfield, NC 27577. Visiting in person is the cleanest way to confirm a current payoff, ask about a payment agreement, or have your parcel removed from the advertised list once paid. During the March–June advertising window, paying the balance in full stops the process before any foreclosure action begins.²

Interest and Fees Already on the Balance

Interest on delinquent Johnston County property taxes follows state law. From January 6 through February 1, the rate is 2%. After February 1, interest continues at three-quarters of one percent per month until the full balance is paid.¹

Each advertised parcel is also assessed a fee for the actual cost of publishing the advertisement. The statute doesn’t set a flat amount; the tax collector determines the fee on any reasonable basis that recovers actual advertising costs.²

If the county moves to in rem foreclosure, costs jump. All mailing and publication costs plus a $250 administrative charge get added to the lien, and the judgment itself accrues interest at 8% per year.⁴

How to Pay

Johnston County accepts payment online through its tax portal, by phone at 888-327-7344, by mail to P.O. Box 451, Smithfield, NC 27577, or in person at the Johnston Street office.³

Confirm the total payoff before you send anything. That number changes monthly as interest accrues, and it includes the advertising fee. If you pay by mail, use a check or money order and write your parcel identification number or bill number on the payment so it gets credited to the right account.

Installment Agreements

Johnston County offers property tax payment agreements. You can request one by completing a Property Tax Payment Agreement form and returning it to the Tax Collections Office.⁵

Pursue this early, before an account progresses toward foreclosure. Interest continues to accrue on any unpaid balance while a plan is in place, so ask the office for exact terms and a schedule that actually retires the debt.

What Happens If You Don’t Pay

North Carolina gives counties two foreclosure paths, and neither requires waiting a set number of years after delinquency. Both become available once the liens have been advertised.

Mortgage-Style Court Foreclosure

The county files a lawsuit in superior court naming the property owner, spouse, other taxing units with liens, and every other recorded lienholder. If the court rules for the county, it orders a public auction at the courthouse. A successful bidder may be required to put down up to 20% of the bid price as a deposit. After the sale, anyone with an interest in the property has 10 days to file objections or submit an upset bid.⁶

In Rem Foreclosure

The faster route. At least 30 days after the liens were advertised, the tax collector files a certificate with the clerk of superior court. That certificate immediately becomes a judgment against the property. The actual sale can be executed anytime between three months and two years after the judgment is recorded.⁴

Under this method, no debtor’s exemption is allowed. You can’t shield the property from sale the way you might protect certain assets in other kinds of debt collection. Combined with the $250 administrative fee and 8% annual judgment interest, the balance grows quickly once the process starts.⁴

The Tax Lien Outranks Your Mortgage

A Johnston County property tax lien is senior to private liens, including your mortgage. The lien attaches automatically on January 1 each year, and the mortgage recording date doesn’t change that priority. If the county forecloses and sells the property at a tax sale, the mortgage lender’s interest is wiped out along with the owner’s.

This is why mortgage servicers watch tax status closely. If your taxes are escrowed, the lender pays them for you. If the lender finds unpaid taxes on a non-escrowed loan, it may force-place an escrow requirement and raise your monthly payment. An escrow shortage caused by unpaid taxes typically gets spread across your next 12 monthly payments until the deficit is covered.

Relief Programs That Prevent Future Delinquency

North Carolina offers exclusions that reduce the taxable value of a qualifying homeowner’s residence. These won’t erase what you already owe, but they can keep next year’s bill from becoming next year’s delinquency.

Elderly or Disabled Homestead Exclusion

If you’re at least 65 or totally and permanently disabled, the state excludes the greater of $25,000 or 50% of your home’s appraised value from taxation. Your prior-year income must fall below an annually adjusted limit, set at $37,900 for the 2025 tax year. Applications are due June 1.⁷

“Totally and permanently disabled” means a physical or mental condition that substantially prevents you from working and is reasonably certain to continue without major improvement. A disability certification (form AV-9A) is filed with the application.⁸

Disabled Veteran Exclusion

Veterans with a permanent and total service-connected disability rated at 100% by the VA, or those receiving benefits for specially adapted housing, can exclude the first $45,000 of assessed value from property taxation. Surviving spouses of qualifying veterans are also eligible. The June 1 application deadline applies.⁹

1
North Carolina General Assembly. North Carolina Code 105-360 – Due Date; Interest for Nonpayment of Taxes
2
North Carolina General Assembly. North Carolina Code 105-369 – Advertisement of Tax Liens on Real Property for Failure to Pay Taxes
3
Johnston County, North Carolina. Tax Administration
4
North Carolina General Assembly. North Carolina Code 105-375 – Foreclosure of Tax Lien by In Rem Action
5
Johnston County Tax Administration. Payment Methods
6
Justia Law. North Carolina Code 105-374 – Foreclosure of Tax Lien by Action in Nature of Action to Foreclose a Mortgage
7
North Carolina Department of Revenue. Application for Property Tax Relief
8
North Carolina General Assembly. North Carolina Code 105-277.1 – Homestead Exclusion
9
North Carolina Division of Military and Veterans Affairs. Veterans Property Tax Relief