Tax Lien Certificates and Tax Deed Sales in South Carolina SC


There are 46 Counties in South Carolina. It became the 8th state on May 23, 1788. The state motto is "While I breathe, I hope".

Currently, the maximum interest rate being offered to all South Carolina tax lien certificate investors is 3% to 12% with a one year right of redemption.

Summary: After the county treasurer issues his execution against a defaulting taxpayer in his jurisdiction, as provided in Section 12-45-180, ... the officer to which the execution is directed shall: (a) On April first or as soon after that as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs to the defaulting taxpayer and to a grantee of record of the property, ... ... The notice must specify that if the taxes, penalties, assessments, and costs are not paid, the property must be advertised and sold to satisfy the delinquency (Sec 12-51-40). The property duly advertised must be sold, ... (Sec 12-51-50). The successful bidder at the delinquent tax sale shall pay legal tender as provided in Section 12-51-50 to the person officially charged with the collection of delinquent taxes in the full amount of the bid on the day of the sale. Upon payment, the person officially charged with the collection of delinquent taxes shall furnish the purchaser a receipt for the purchase money. He must attach a copy of the receipt to the execution with the endorsement of his actions, which must be retained by him (Sec 12-51-60). (A) The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section (Sec 12-51-90). Upon the real estate being redeemed, the person officially charged with the collection of delinquent taxes shall cancel the sale in the tax sale book and note thereon the amount paid, by whom and when. The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90 (Sec 12-51-100). Neither more than forty-five days nor less than twenty days before the end of the redemption period for real estate sold for taxes, the person officially charged with the collection of delinquent taxes shall mail a notice by "certified mail, return receipt requested-restricted delivery" as provided in Section 12-51-40(b) to the defaulting taxpayer and to a grantee, mortgagee, or lessee of the property of record in the appropriate public records of the county. The notice must be mailed to the best address of the owner available to the person officially charged with the collection of delinquent taxes that the real property described on the notice has been sold for taxes and if not redeemed by paying taxes, assessments, penalties, costs, and interest at the applicable rate on the bid price in the total amount of ___ dollars on or before ___ (twelve months from date of sale) (date) __________, a tax title must be delivered to the successful purchaser at the tax sale. Pursuant to this chapter, the return of the certified mail "undelivered" is not grounds for a tax title to be withheld or be found defective and ordered set aside or canceled of record (Sec 12-51-120). Upon failure of the defaulting taxpayer, a grantee from the owner, a mortgagee, a judgment creditor, or a lessee of the property to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser's assignee. Delivery of the tax title to the clerk of court or register of deeds is considered "putting the purchaser, or assignee, in possession" (Sec 12-51-130). In all cases of tax sale the deed of conveyance, whether executed to a private person, a corporation, or a forfeited land commission, must be held and taken as prima facie evidence of a good title in the holder, that all proceedings have been regular and that all legal requirements have been complied with. No action for the recovery of land sold under the provisions of this chapter or for the recovery of the possession may be maintained unless brought within two years from the date of sale (Sec 12-51-160).

Law: Code of Laws of South Carolina, Title 12, Chapter 51 - "Alternate Procedure for Collection of Property Taxes".

Tax Sale List: Use South Carolina Tax Sale Lists to search for South Carolina tax lien certificates to buy or bid on. Generally most South Carolina tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: The County Treasurer

Interest Rate: 03% to 12%. First three months three percent (3%) of the bid amount. Months four, five, and six six percent (6%) of the bid amount. Months seven, eight, and nine nine percent (9%) of the bid amount. Last three months twelve percent (12%) of the bid amount (Sec. 12-51-90).

Auction Type: Tax Lien Certificate. A deed is not issued until the expiration of a one-year redemption period (Sec. 12-51-130).

Bidding Procedure: The property is sold to the highest bidder; however the officer charged with the duty to sell real property and mobile or manufactured housing for nonpayment of ad valorem property taxes shall submit a bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid property taxes, penalties, and costs including taxes levied for the year in which the redemption period begins. The Forfeited Land Commission is not required to bid on property known or reasonably suspected to be contaminated. If the contamination becomes known after the bid or while the commission holds the title, the title is voidable at the election of the commission. If the property is not redeemed, the excess above the amount of taxes, penalties, and costs for the year in which the property was sold must be applied first to the taxes becoming due during the redemption period. (Sec. 12-51-55).

Costs: All expenses of the levy, seizure, and sale must be added and collected as additional costs, and must include, but not be limited to, the expenses of taking possession of real or personal property, advertising, storage, identifying the boundaries of the property, and mailing certified notices. (Sec. 12-51-40).

Redemption Period: The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section. (Sec. 12-51-90).

Deed assigned at Foreclosure to: the purchaser at tax sale subject to 12 month right of redemption. Upon failure of the defaulting taxpayer, a grantee from the owner, a mortgagee, a judgment creditor, or a lessee of the property to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser's assignee. (Sec. 12-51-130).

Notes:

 

Counties:


County:  Auction Type:  Bidding Type:  Population: 
Abbeville  Tax Lien Certificate  Premium Bid 26,167
Aiken  Tax Lien Certificate  Premium Bid 142,552
Allendale  Tax Lien Certificate  Premium Bid 11,211
Anderson  Tax Lien Certificate  Premium Bid 165,740
Bamberg  Tax Lien Certificate  Premium Bid 16,658
Barnwell  Tax Lien Certificate  Premium Bid 23,478
Beaufort  Tax Lien Certificate  Premium Bid 120,937
Berkeley  Tax Lien Certificate  Premium Bid 142,651
Calhoun  Tax Lien Certificate  Premium Bid 15,185
Charleston  Tax Lien Certificate  Premium Bid 309,969
Cherokee  Tax Lien Certificate  Premium Bid 52,537
Chester  Tax Lien Certificate  Premium Bid 34,068
Chesterfield  Tax Lien Certificate  Premium Bid 42,768
Clarendon  Tax Lien Certificate  Premium Bid 32,502
Colleton  Tax Lien Certificate  Premium Bid 38,264
Darlington  Tax Lien Certificate  Premium Bid 67,394
Dillon  Tax Lien Certificate  Premium Bid 30,722
Dorchester  Tax Lien Certificate  Premium Bid 96,413
Edgefield  Tax Lien Certificate  Premium Bid 24,595
Fairfield  Tax Lien Certificate  Premium Bid 23,454
Florence  Tax Lien Certificate  Premium Bid 125,761
Georgetown  Tax Lien Certificate  Premium Bid 55,797
Greenville  Tax Lien Certificate  Premium Bid 379,616
Greenwood  Tax Lien Certificate  Premium Bid 66,271
Hampton  Tax Lien Certificate  Premium Bid 21,386
Horry  Tax Lien Certificate  Premium Bid 196,629
Jasper  Tax Lien Certificate  Premium Bid 20,678
Kershaw  Tax Lien Certificate  Premium Bid 52,647
Lancaster  Tax Lien Certificate  Premium Bid 61,351
Laurens  Tax Lien Certificate  Premium Bid 69,567
Lee  Tax Lien Certificate  Premium Bid 20,119
Lexington  Tax Lien Certificate  Premium Bid 216,014
Marion  Tax Lien Certificate  Premium Bid 35,466
Marlboro  Tax Lien Certificate  Premium Bid 28,818
McCormick  Tax Lien Certificate  Premium Bid 9,958
Newberry  Tax Lien Certificate  Premium Bid 36,108
Oconee  Tax Lien Certificate  Premium Bid 66,215
Orangeburg  Tax Lien Certificate  Premium Bid 91,582
Pickens  Tax Lien Certificate  Premium Bid 110,757
Richland  Tax Lien Certificate  Premium Bid 320,677
Saluda  Tax Lien Certificate  Premium Bid 19,181
Spartanburg  Tax Lien Certificate  Premium Bid 253,791
Sumter  Tax Lien Certificate  Premium Bid 104,646
Union  Tax Lien Certificate  Premium Bid 29,881
Williamsburg  Tax Lien Certificate  Premium Bid 37,217
York  Tax Lien Certificate  Premium Bid 164,614

To report any updates, deletions or additions to the county list, please click here.

Comments:


By Kenneth Brown on Thursday, August 14th 2008, 9:16 pm:
How can I obtain a list of Tax Liens in the Counties of Charleston?


By Steven Waters on Thursday, August 14th 2008, 10:59 pm:
You need to contact the county treasurer or tax collector for instructions on obtaining the most recent list of tax liens available for purchase.


By michelle nobles on Monday, August 18th 2008, 11:09 pm:
Can you redeem the property after the right to redeem has expired?


By Abraham Lincoln on Wednesday, October 01st 2008, 1:19 pm:
The preceding post proves that there is such a thing as a stupid question.


By Cathy Norris on Tuesday, October 21st 2008, 6:59 pm:
Why did my mother's Homestead Exemption discontinue while she is in assisted living? Her children want to keep the house for her but cannot afford the tax bill now. The assessment value is way off.


By Answer to Michelle Nobles on Monday, October 27th 2008, 4:24 pm:
Listen VERY carefully to the question you asked (you may wish to rephrase it for clarity). Once "the right to redeem" has expired there no longer exists such right, the individual has
"sat on his/her right(s)". Your answer is contained in your question - "the right...has expired.


By Answer to Kenneth Brown on Monday, October 27th 2008, 4:29 pm:
If you are searching for the delinquent property sales lists, they are published via your local newspaper and most court websites. Contact your local courthouse for dates/times, and publication information. Good luck!


By Kathy Curtis on Sunday, November 02nd 2008, 12:25 pm:
Upon receiving tax title after redemption period is buyer responsible for a mortgae or any other liens on property. 11/2/08


By Bubbakhan on Monday, November 03rd 2008, 10:24 pm:
I would much rather see people pay a higher sales tax and not have to bother with property tax.


By seca on Tuesday, November 04th 2008, 11:31 pm:
please help...I received a "final redemption letter" today on property I sold almost 3 years ago, apparently the purchaser failed to pay taxes. Can I pay the amount indicated in the letter and regain this property? If so, is it a much more detailed process past paying the indicated amount?


By Josue Nieves on Monday, February 09th 2009, 1:44 pm:
I can help anyone fond tax sale auctions in your area for a nominal fee.

josuenieves@earthlink.net


By Curve_balls on Wednesday, April 22nd 2009, 7:09 am:
How do we find the property auctions? Where are they listed and when?

Thanks much


By Curve_balls on Wednesday, April 22nd 2009, 7:10 am:
I'm looking for some property 10 acres or so....nothing for now but for the kids years later......is antying online worth paying service costs or can we find this out locally or for free.

Sorry thanks.


By g. bromiley on Saturday, October 03rd 2009, 8:57 am:
I found the above information very useful. Do you have responses to the last 7 comments. Thanks


By FL on Friday, December 04th 2009, 9:16 pm:
If you have a contract on a home and you found out its going to be sold for taxes , what happens to the contract you have if something buys it for back taxes...that would mean the owner, the person with the contract and the person buying it for taxes..where does leave the person with the contract?


By DF on Monday, December 14th 2009, 1:32 pm:
Do you have an answer to the following question that was already asked: Upon receiving tax title after redemption period is buyer responsible for a mortgae or any other liens on property?


By SH on Monday, August 23rd 2010, 11:04 am:
I have paid taxes on several parcels --received one house so far. It had probate issues. To sell it I had to get the heirs to quit claim the deed over to me. Easy enough if you don't have them fighting. As for mortgages--I was told by the delinquent tax assessor himself that all that goes away because the property becomes property of the state if no taxes are paid, regardless of the mortgage--bad bookkeeping on the part of the bank. It's not BIG money by any means but decent compared to a banks piddly interest. Right now I am holding 8 parcels and we're coming into the last 5 weeks before they will lose the property.




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