When The Taxes Go Unpaid
S.C. Code 12-51-40 and S.C. Code 12-51-90 — a notice, a sale, and twelve months to redeem with interest up to twelve percent
On April first or as soon after as practicable, the delinquent tax collector mails the owner a notice that unpaid taxes, penalties and costs will lead to the property being advertised and sold. If they stay unpaid thirty days after that notice, the collector takes possession by certified mail, restricted delivery, or by posting the property when the mail comes back.
The property is sold at public auction for cash, a cashier's or certified check or a money order. Where an owner has more than one item advertised, the sales stop once enough has been raised to cover everything owed.
Twelve months to redeem. The owner, a grantee, or a mortgage or judgment creditor may redeem within twelve months of the sale by paying the taxes, penalties and costs with interest on the bid that rises each quarter, from three percent of the bid amount in the first three months to twelve percent of the bid amount in the last three months.
Not more than forty-five days nor less than twenty days before the end of the redemption period, the collector mails the owner and any mortgagee or lessee of record a certified notice of the amount and the last day. If no one redeems, a tax title is made to the buyer within thirty days or as soon after as possible.
The overage belongs to the owner. If the sale brought more than the amount owed, the overage pays any municipal tax liens and the rest belongs to the owner of record just before the redemption period ended. It is payable ninety days after the deed, and goes to the county if unclaimed within five years.
A suit to recover land sold for taxes must be brought within two years of the sale. A mobile home sold for taxes has its own redemption rules. A particular sale is a question for the county's delinquent tax office or a licensed South Carolina attorney.
Sources for this section (6)
- S.C. Code 12-51-40 — Default on payment of taxes; notice of delinquent taxes; seizure; advertisement of sale
- S.C. Code 12-51-50 — Sale of property for delinquent taxes; procedures
- S.C. Code 12-51-90 — Redemption of real property; assignment of purchaser's interest
- S.C. Code 12-51-120 — Notice of approaching end of redemption period
- S.C. Code 12-51-130 — Execution and delivery of tax title; costs and fees; overages
- S.C. Code 12-51-160 — Deed as evidence of good title; statute of limitations
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed South Carolina attorney.