Tax Warrant Frequently Asked Questions
A tax warrant is a request to levy on and sell any personal property owned by a taxpayer who has failed to pay tax, penalty, interest and fees that have been assessed by the NC Department of Revenue. The warrant is issued to the Sheriff of the county in which the taxpayer’s property or business is located in or to any Revenue Officer or other employee of the Department of Revenue charged with collection of taxes. For further information, review NC Gen. Stat. §105-242(a).
Any real property (land and any buildings attached) or personal property (anything considered personal effects or movable property, i.e. not real property) owned by the taxpayer.
The balance will remain due and the Department may issue another warrant or take other measures to collect the taxes due.
It depends on who served the warrant.
- If a sheriff's deputy served the tax warrant, contact the sheriff’s office.
- If an employee of the North Carolina Department of Revenue served the tax warrant, contact your local Collection Division Office.