Board approves advertisement of delinquent property tax liens; tax collector outlines collection steps

The Cabarrus County Board of Commissioners on Feb. 18 approved the tax collector’s report of outstanding real-property delinquent taxes and ordered the advertisement of liens, an action required by state statute. The motion to approve the report and order advertisement carried 4 to 0.

Administrator and tax-collection official David Thrift told the board the advertisement is a statutory step that provides notice to taxpayers and creates an opportunity for staff to work with taxpayers to resolve delinquency before any foreclosure action begins. He said the tax office sends delinquent notices, offers payment plans and seeks to keep taxpayers in contact with staff so matters can be resolved without property seizure.

“Your point of foreclosure is one of the [tools] a tax collector has. It is not the only means of collection that we have,” Thrift said, adding that the office’s goal is to work with taxpayers and not take property. He told commissioners that foreclosure is typically a later option after multiple collection steps and that a formal foreclosure is usually considered only after about two years of delinquency, although staff uses earlier interventions to avoid that outcome.

Why it matters: Advertising delinquent-tax liens starts a public-notice and collection process that can lead to additional collection remedies if accounts remain unpaid. Taxpayers who cannot pay are instructed to contact the tax office to discuss payment plans.

Commissioners asked whether staff has worked with taxpayers who cannot pay; Thrift said the office regularly establishes payment plans and assists taxpayers to avoid recurring delinquency. The board voted to accept the tax-collection report and to authorize advertisement of the delinquent liens, consistent with the statutory requirement.