Property tax foreclosure in South Carolina

The property tax process in South Carolina, step by step

1. Penalties after the due date

   After January 15, February 1 and March 16

   A 3 percent penalty is added after January 15 (or 30 days after the bill was mailed, if later), 7 percent more after February 1, and 5 percent more after March 16, when the treasurer issues a tax execution. Some counties let you pay in installments if you sign up between December 1 and January 15.

   S.C. Code Ann. §§ 12-45-180(A), 12-45-75

2. Notice of delinquent taxes and seizure

   On or after April 1, then 30 days later

   The collector mails a notice of delinquent taxes. If the taxes are still unpaid 30 days later, a second notice goes by certified mail, restricted delivery, and that counts as seizing the property. If the certified letter comes back, the collector posts a notice on the property saying it was seized to be sold for taxes.

   S.C. Code Ann. § 12-51-40(a) to (c)

3. Advertisement and Delinquent Tax Sale

   Ads run once a week for 3 weeks before the sale

   The sale is advertised in a local newspaper as a Delinquent Tax Sale and held as a public auction, usually at the courthouse. Paying all taxes, penalties and costs before the sale stops it. If no one bids more, the collector bids the amount owed for the forfeited land commission.

   S.C. Code Ann. §§ 12-51-40(d), 12-51-50, 12-51-55

4. Redeem within 12 months

   Within 12 months after the sale

   You, a person you sold to, or your mortgage or judgment creditor can redeem by paying the taxes, penalties and costs plus interest on the bid. The interest is 3, 6, 9 or 12 percent of the bid depending on which quarter of the year you redeem in, and it can never be more than the amount owed in taxes and costs.

   S.C. Code Ann. § 12-51-90(A), (B)

5. Final notice before the redemption period ends

   20 to 45 days before the 12 months end

   The collector must send a certified letter to you and to any mortgage lender or tenant of record stating the amount needed to redeem and the last day to pay. A returned letter does not stop the tax title from being issued, so keep your address current with the county.

   S.C. Code Ann. § 12-51-120

6. Tax title goes to the buyer

   About 30 days after the redemption period ends

   If no one redeems, the collector issues a tax title to the buyer. A lawsuit to recover the land must be brought within two years from the sale, and after that the tax deed cannot be challenged on procedural grounds.

   S.C. Code Ann. §§ 12-51-90(C), 12-51-130, 12-51-160

7. Claim the overage

   Payable 90 days after the tax deed; claim within 5 years of the sale

   Money above the taxes and costs first pays any city tax liens, and the rest belongs to the owner of record just before the redemption period ended. The collector must notify you in writing after the deed. Claim it from the county delinquent tax office, which may ask for a notarized claim form, and do it before five years pass, when unclaimed overage goes to the county's general fund.

   S.C. Code Ann. §§ 12-51-60, 12-51-130

Common questions in South Carolina