The Collection Division consists of the Collections section and the Customer Service section. In the Collections office staff work receipting and processing payments. The Collections staff also works on a continuous basis to collect all property tax bills that are past-due. The Customer Service section is available by phone or in person to assist taxpayers with their needs. 

Tax Payment Options:

  •  Pay in Person with cash, check, credit or debit card PIN required at One Courthouse Square, Carthage, NC. Office hours are Monday through Friday from 8 am until 5 pm.
  • Mail check or money order to Moore County Tax Department, P.O. Box 457, Carthage, NC 28327

(see note)Phone at 833-303-6673 please have the bill numbers you are paying when calling.

(see note)Online at Pay Taxes page

(note) Payments made by phone or online will be assessed a one time convenience fee by MSB, the service provider. The fee is based on the total amount due. Convenience fees are in addition to the amounts owed and are calculated as follows:

  • 1.79% convenience fee will be charged for debit card payments using Visa and MasterCard
  • 2.19% convenience fee will be charged for debit card payments using American Express and Discover
  • 2.19% convenience fee will be charged for credit card payments using Visa, Mastercard, American Express and Discover
  • A fixed $0.12 convenience fee will be charged for payments using e-check

See Moore County Rate Chart (PDF) to view tax rates.

Current Collections

Taxpayers are provided a billing statement regarding property taxes that are due relating to any taxable property in Moore County. Taxpayers may pay tax bills by sending the payment coupon directly to the Tax Department, visiting the Tax Department in the Historic Courthouse in Carthage, NC., or pay online using credit or debit card. A convenience fee is charged to the cardholder by MSB for credit and debit card.

Delinquent Collections

All property owners are provided a billing statement indicating the property being billed, along with a value of the property and the tax amount due as well as the due date for the bill. For real property, the due date is September 1 of each year; however, a discount is provided to property owners who pay the bill prior to August 31. Real property tax bills are considered past due if not paid by January 5th, and after that date penalties are added for each month the bill remains unpaid along with any cost involved in collecting the taxes.

Taxpayers need to contact the Moore County Tax Department prior to January 5th, regarding payment agreements to avoid collection remedies.

Tax Foreclosures

When real property accounts become past due, the Moore County Tax Department may initiate a foreclosure proceeding. If the property owner fails to act, the property will likely be put up for public auction.

Moore County uses Zacchaeus Legal Services to conduct tax foreclosure sales. To gain complete foreclosure sale information, please visit Zacchaeus Legal Services at: Property for Sale website

If you are interested in bidding on property under foreclosure, please read the information below:


Foreclosure is a collection tool that is used as a last resort after all other avenues of collection have been exhausted or deemed unsuitable for the parcel under consideration. Foreclosures by the Moore County Tax Collector's Office are performed by Zacchaeus Legal Services pursuant to North Carolina General Statute §105-374. Despite the initiation of foreclosure proceedings, the property owner will be given every opportunity to pay the taxes, legal fees and interest to avoid the loss of ownership.

Sale Notices

Properties that are scheduled for public sale will be posted on the bulletin board at the Moore County Clerk of Superior Court's Office, in the Customer Service Office of the Moore County Tax Department and in the classified legal ads of The Pilot Newspaper. All notices will be posted for two consecutive weeks prior to the sale. Notices of sale will indicate the time and date of sale. Tax sales will be held in the lobby of the Moore County Court House located at 102 Monroe Street, Carthage NC 28327.


Certified check or a cash deposit of 20% of the highest bid are required at the time of the sale. The balance is due upon delivery of the deed, which is usually 30 days following the Clerk of Superior Court's confirmation of the sale. The sale is subject to a 10-day period in which upset bids will be accepted at the Clerk of Superior Court's office pursuant to North Carolina General Statute §1-339.25.


You must have your funding in place prior to the sale. Do not bid on property at our sales unless you are able to pay the purchase price in full within the statutory time period. Financing is not available. All sales must be paid with certified funds.

View Notice to Bidders,

General Statute § 1-339.69. Failure of bidder to comply with bid, resale. (a) When the highest bidder at a sale of personal property fails to pay the amount of the bid, the sheriff shall at the same time and place immediately resell the property. In the event no other bid is received, a new sale may be advertised in the regular manner provided by this Article for an original sale. (b) When the highest bidder at a sale or resale of real property or any upset bidder fails to comply with the bid within 10 days after the tender to the bidder of a deed for the property or after a bona fide attempt to tender such deed, the clerk of the superior court who issued the execution may order a resale. The procedure for such resale is the same in every respect as is provided by this Article in the case of an original sale of real property. (c)  A defaulting bidder at any sale or resale or any defaulting upset bidder is liable on the bid, and in case a resale is had because of the default, the defaulting bidder remains liable to the extent that the final sale price is less than the bid plus all costs of the resale or resales. Any deposit or compliance bond made by the defaulting bidder shall secure payment of the amount, if any, for which the defaulting bidder remains liable under this section. (d) Nothing in this section deprives any person of any other remedy against the defaulting bidder. 1949, c. 719, s. 1; 2001-271, s. 18.

Sale Conditions

Unless otherwise stated in the Notice of Sale, the sale will be held free and clear of all other liens with the exception of taxes not included in the tax judgment.

All sales are held subject to tax years not included in the judgment and the purchaser will be responsible for paying those subsequent taxes once the deed is recorded.

Moore County will not pay recording fees at the Register of Deeds office. Those fees are the responsibility of the purchaser and are to be paid when recording the deed.

If Moore County purchases the property at the sale, the property will be disposed of in accordance with North Carolina General Statute §105-376.


Business License Issued

The Moore County Tax Department issues beer/wine licenses, however, the license must first be obtained from the North Carolina ABC Board and the municipality, if applicable, in which the business is located. Copies of the NC ABC Board and municipal licenses are required before the Tax Department will issue a license. To obtain a license application, select beer/wine licenses; applications may also be obtained by visiting the Tax Department Collections Office. Additional questions should be directed to 910-947-4116.

For further information on starting a new business, please visit North Carolina Department of Commerce website.