- Does South Carolina sell tax liens or tax deeds?
- South Carolina sells redeemable tax deeds. There is no tax lien certificate auction. The county officer charged with collecting delinquent taxes levies an execution on the parcel and sells the property itself at public auction, and the winning bidder holds a redeemable interest for twelve months before a tax title is made.
- What return does a South Carolina tax sale purchase pay if the owner redeems?
- Interest is a flat percentage of the bid amount, set by which quarter of the redemption year the redemption falls in: 3 percent in months one through three, 6 percent in months four through six, 9 percent in months seven through nine, and 12 percent in the last three months. The figure relates back to the start of the redemption period, so it is owed in full anywhere inside its window. One limit is easy to miss: the interest paid can never exceed the forfeited land commission bid, which is the taxes, penalties, assessments, and costs. Dollars bid above that amount earn nothing.
- How long is the redemption period in South Carolina?
- Twelve months from the date of the delinquent tax sale for real property. Between forty-five and twenty days before it ends, the delinquent tax officer mails a certified notice of the approaching deadline to the defaulting taxpayer and to any grantee, mortgagee, or lessee of record. Personal property sold at a delinquent tax sale has no redemption period at all.
- Who can redeem a property sold at a South Carolina tax sale?
- The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor. The owner or lienholder of a mobile or manufactured home may also redeem, and in that case the redeeming party additionally owes the purchaser rent of up to one twelfth of the last completed tax year's taxes per month, with a ten dollar monthly minimum.
- When is the South Carolina delinquent tax sale held?
- Chapter 51 fixes no statewide sale month. The delinquent tax officer mails the first delinquent notice on April 1 or as soon after that as practicable, then advertises the parcel once a week for three consecutive weeks before the advertised sale date. Each county sets and publishes its own date, so check the county delinquent tax office listing rather than assuming a statewide calendar.
- How much do you have to pay at a South Carolina tax sale, and when?
- The full bid, on the day of the sale, in cash, a cashier's check, a certified check, or a money order. There is no deposit-and-balance structure. A bidder who fails to remit has the bid cancelled, the property readvertised for a later sale date, and faces up to five hundred dollars in damages.
- What happens to money bid above the taxes owed?
- The overage first pays any outstanding municipal tax liens on the property. What is left belongs to the owner of record immediately before the end of the redemption period, and the delinquent tax collector must notify that owner and the defaulting taxpayer in writing once a tax deed is issued. The overage is payable ninety days after the deed is executed unless another claimant sues inside that window, and it escheats to the general fund of the governing body if it is neither claimed nor assigned within five years of the sale.
- Can you buy South Carolina tax sale property over the counter?
- Yes, through the county forfeited land commission. Parcels that draw no bid above the mandatory commission bid are struck to the commission, which may assign its bid before the title deed is made for no less than the taxes, penalties, and costs the property sold for. The chairman may take sealed bids for a set period, after which assignments go first come, first served, and each county maintains a list of available commission properties. Terms and availability are county specific, so ask the delinquent tax office.
- How good is title under a South Carolina tax deed?
- The deed is prima facie evidence of good title and of regular proceedings, which is a presumption rather than a warranty. An action to recover the land or its possession must be brought within two years from the date of the sale, and the deed becomes incontestable on procedural or other grounds once the redemption year plus a further twelve months have passed. Buyers who want an insurable title usually bring an action in the court of common pleas to bar all other claims.
Verified Aug 6, 2026 against South Carolina statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.