When the sale is held
No certificate sale exists. Chapter 51 fixes no statewide sale month either. The delinquent tax officer mails the first notice of delinquent taxes on April 1 or as soon after that as practicable, mails or posts a second notice to take exclusive possession, then advertises the parcel under the heading "Delinquent Tax Sale" once a week for three consecutive weeks before the advertised sale date. Each county sets and publishes its own sale date.
When taxes go delinquent
South Carolina property taxes are due and payable between September 30 and January 15 following assessment. A 3 percent penalty is added if the taxes are not paid before January 16, or before thirty days after the tax notices were mailed, whichever date is later. Another 7 percent is added if the bill is still unpaid on February 2, and another 5 percent if it is still unpaid on March 17, so a delinquent bill carries 15 percent in penalties by mid March. At that point the county treasurer issues his tax execution to the officer authorized to collect delinquent taxes, and collection moves to Chapter 51. A county governing body may also approve using the Chapter 56 setoff procedures as an initial collection step, but the tax sale itself still runs under Chapter 51. Property taxes, assessments, and penalties are a first lien on the property taxed, and that lien attaches on December 31 for the taxes payable during the following year, which is what makes a South Carolina tax sale a senior claim rather than a junior one.
What happens after the sale
Taxes still unpaid on March 17 put the treasurer's execution in the hands of the delinquent tax officer. That officer mails a notice of delinquent taxes on April 1 or as soon after that as practicable, takes exclusive possession by certified mail with return receipt and restricted delivery, or by posting a seizure notice on the property when the certified mail comes back, and advertises the parcel once a week for three consecutive weeks. The parcel is then sold at public auction on the advertised date.
Leftover parcels between sales
A parcel that draws no bid above the mandatory forfeited land commission bid is struck to that commission, a county body made up of the treasurer, the auditor, and the clerk of court or register of deeds. The commission may assign its bid at any time before the title deed is made, for consideration of no less than the taxes, penalties, and costs the property was sold for. The chairman or a designee may accept sealed bids for assignments for a designated period, after which assignments are made first come, first served, and each county keeps a list of available forfeited land commission properties at a location the commission sets. Once title has passed to the commission, it sells the land on the terms it judges best for the county, with any payment term capped at ten years and secured by a first mortgage on the property sold. An immediate family member of a commission member may not buy from that commission unless the sale runs through a competitive bid process or a public listing open for at least ten days. In practice several counties run the assignments as a scheduled second sale: Charleston County places the parcels that went unsold at the annual tax sale into a sealed-bid silent auction about a month later and posts the list and instructions online only while that sale is open.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the South Carolina county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in South Carolina.
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.