State Summary

• Tax Collection Method: Deeds
• Primary Bidding Type: Premium
• Redemption Period: 1 year
• Redemption Interest Rate/Flat Penalty: A 3% flat penalty is added to the tax title amount for each of the four 3-month periods during the redemption period.

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of South Carolina. Please read this information carefully. There are tax collection laws that pertain to all counties in South Carolina, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is South Carolina a tax lien or a tax deed state?
South Carolina is a redeemable tax deed state.

What is the name of the county official whom typically collects property taxes in South Carolina?
County Treasurer.

When are property taxes due in the state of South Carolina?
The annual tax bill must be paid between September 13 and January 15 of the following year. South Carolina counties have the authority to collect property taxes in quarterly installments, but the fourth and final installment must be collected by January 15 following the year of assessment.

When do property taxes become delinquent in the state of South Carolina?
Property taxes become delinquent after the January 15 due date, and a 3% flat penalty is immediately added to the tax bill. Additional flat rate penalties of 7% and 5% are added to the tax bill if not paid by February 2and March 17, respectively. After March 17, the treasurer issues a "tax execution by distress for sale" in order to satisfy the delinquent taxes.

What is the name of the county official whom typically conducts delinquent tax sales in South Carolina?
County Treasurer.

When does the typical South Carolina county hold their annual delinquent tax sale?
South Carolina counties hold their delinquent tax sales on the first Monday in October, November, or December.

What are the registration requirements for the typical South Carolina delinquent tax sale?
Registration requirements vary by county.

What is the bidding type used at a typical South Carolina delinquent tax sale?
South Carolina counties hold premium bidding public outcry auctions.

What forms of payment are generally accepted at a typical South Carolina delinquent tax sale?
A typical South Carolina county requires cash or certified funds.

What are the general terms of payment for the typical tax title purchased at a South Carolina delinquent tax sale?
Most South Carolina counties require full payment the day of the sale.

What is the redemption period for tax titles in South Carolina?
The redemption period is one year and starts on the day that the tax title is first offered for purchase.

What is the maximum return (interest rate and/or flat penalty rate) investors earn while they hold the tax title?
A 3% flat penalty is added during each of the four 3-month periods during the one-year redemption period. So, if a tax title is redeemed just prior to the end of the one-year redemption period, the investor's return would be 12%.

Are tax titles offered "over-the-counter" in South Carolina?
Yes. Liens not sold at an auction are available for purchase in most counties. Delinquent properties that remain in inventory after the expiration of the redemption period are titled in the name of the county. These properties become known as Tax Forfeited Lands and the county's Forfeited Land Commission takes control of the properties.

What is the name of the office that determines the values of properties on an annual basis?
County Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of South Carolina, refer to Title 12, Chapter 51 in the South Carolina Code of Laws.


South Carolina County Reference