Lexington County, SC tax sales

County offices

County notes

• •The 2026 sale is set for November 2, 2026 at 10:00 AM at the Barr Road Sports Complex, 213 Barr Road, Lexington, SC 29072. The county flags its whole schedule as subject to change, and the venue moved year to year, so reconfirm the date and location before traveling.
• •Bidder registration is online only for 2026, but the auction itself runs live at the sports complex. The county had not posted the registration link at the time of this review and names no auction platform, so no online bidding platform is confirmed for this county. Call the Delinquent Tax Collector at (803) 785-8345 to confirm.
• •The advertised parcel lists live on the Delinquent Taxes page as PDFs under each advertisement date, split into real estate, life estate, and mobile home files. They appear around the three weekly advertisements in the Chronicle and Twin City News, which run October 15, October 22, and October 29 for the 2026 sale.
• •Payment logistics are published: the Delinquent Tax Office takes no tax sale payments on sale day, and delinquent tax payments at the sale site are accepted only until 10:00 AM.
• •Unsold parcels go to the Lexington County Forfeited Land Commission, which sells assignments at a published price per property on a first-submitted basis using its FLC Offer Form. Payment is cash or cashier's check to the Lexington County FLC within one week of acceptance, plus separate recording fees. The deed is a quit claim, the property is sold as is, and the commission recommends a quiet title action.
• •The Treasurer's Office is at 212 South Lake Drive, Suite 101, Lexington, SC 29072, open Monday through Friday 8:00 a.m. to 5:00 p.m. Forfeited Land Commission mail goes to Suite 102 at the same address. Main Treasurer line is (803) 785-8217; the Delinquent Tax Collector line is (803) 785-8345.
• •Lexington County also staffs Batesburg and Chapin locations. The county directory lists the Delinquent Tax Collector at (803) 332-8345 in Batesburg and (803) 941-0230 in Chapin.

South Carolina rules

Redemption

The redemption clock runs twelve months from the date of the sale. Neither more than forty-five days nor less than twenty days before it ends, the delinquent tax officer must mail a notice by certified mail, return receipt requested and restricted delivery, to the defaulting taxpayer and to any grantee, mortgagee, or lessee of record, stating the amount needed to redeem and the date the tax title passes. Certified mail returned undelivered is not grounds to withhold the tax title. If nobody redeems, the officer makes a tax title to the purchaser within thirty days or as soon after that as possible. Personal property sold at a delinquent tax sale has no redemption period at all. A mobile or manufactured home runs on the same twelve-month clock, but it must not be moved from its location during that year without notice to the purchaser and the delinquent tax collector, and the redeeming owner or lienholder also owes the purchaser rent of up to one twelfth of the last completed tax year's taxes for each month between sale and redemption, with a ten dollar monthly minimum. If the official in charge discovers before the tax title passes that a required step was not properly performed, the official may void the sale and refund the bidder the amount paid plus the interest the county actually earned on it.S.C. Code Ann. 12-51-90, the twelve-month redemption right and the quarterly interest scheduleS.C. Code Ann. 12-51-90Verified Aug 6, 2026

Deed deposit

South Carolina fixes no percentage deposit. The successful bidder pays the full amount of the bid on the day of the sale in legal tender, meaning cash, a cashier's check, a certified check, or a money order. If a defaulting taxpayer has more than one item advertised, the officer stops selling once enough has been raised to cover the delinquent taxes, assessments, penalties, and costs.S.C. Code Ann. 12-51-50, public auction of the advertised property and accepted tenderS.C. Code Ann. 12-51-50Verified Aug 6, 2026

Surplus proceeds

If the sale produces more cash than the taxes, assessments, penalties, and costs, the overage first pays any outstanding municipal tax liens on the property. What remains belongs to the owner of record immediately before the end of the redemption period, to be claimed or assigned according to law. Those sums are payable ninety days after execution of the deed unless another claimant files a judicial action inside that window, and they escheat to the general fund of the governing body if neither claimed nor assigned within five years of the sale. Once a tax deed has been issued, Section 12-51-60 requires the delinquent tax collector to notify the defaulting taxpayer and that owner of record in writing that an excess is due, mailed the same certified way the officer took possession, and the cost of that notice counts as a cost of the sale.S.C. Code Ann. 12-51-130, delivery of the tax title, purchaser-paid costs, and the overage rulesS.C. Code Ann. 12-51-130Verified Aug 6, 2026

Governing statute

S.C. Code Ann. Title 12, Chapter 51South Carolina Code of Laws, Title 12, Chapter 51 (Alternate Procedure for Collection of Property Taxes)S.C. Code Ann. Title 12, Chapter 51Verified Aug 6, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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