Deed Recording Requirements in North Carolina
North Carolina deeds must be acknowledged by the grantor (or the signature proven by a witness) before registration, and an excise tax of $1 per $500 of consideration or value is paid before recording.
Last checked . General information, not legal advice.
North Carolina at a glance
- Notary acknowledgment
- Required to record
- Witnesses
- None
- Transfer tax
- State tax applies
- Exemptions may apply
The rules in North Carolina
Does a deed need to be notarized in North Carolina?
North Carolina requires a deed to be acknowledged (or, where the statute allows, proved) before it can be recorded.
How many witnesses does a deed need in North Carolina?
None. North Carolina does not require witnesses to sign a deed.
Is there a real estate transfer tax in North Carolina?
Yes. North Carolina charges a state transfer tax or similar fee when a deed is recorded. Some transfers may be exempt, so check the current statute.
Where do the North Carolina rules for deeds come from?
They come from N.C. Gen. Stat. 47-17, Probate and registration, N.C. Gen. Stat. 105-228.30, Excise tax on conveyances and N.C. Gen. Stat. 105-228.29, Exemptions. We last checked them in October 2026. Laws change, so check the current statute before you rely on it.
How North Carolina compares
North Carolina is one of 35 jurisdictions that charge a state transfer tax or deed fee.
What this means in practice
Record the signed deed with the county recorder, register of deeds or land records office where the property is located. Recording puts the world on notice of the transfer and generally protects the new owner against later claims.
Recording offices often have formatting rules (margins, paper size, a return address, a parcel number) and charge a fee. Check the county's requirements before you sign.
A deed does not pay off a mortgage. If the property is mortgaged, the loan usually stays in place after the transfer.
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.