Behind on Property Taxes in South Carolina?

Back Taxes in South Carolina: Your Options

This page explains what happens in South Carolina when property taxes on a lot go unpaid. It covers the January 15 deadline, the penalties, the levy and tax sale, the 12-month redemption period and what it costs to redeem, and the choices you have. It is written for owners of vacant land, including heirs who found out about a tax bill late.

Back taxes do not stop you from selling. Even after a tax sale, you keep the right to redeem for 12 months, and you can sell the land and have the taxes paid at closing from the sale. This page is general information, not legal or tax advice. For your own case, ask your county treasurer or delinquent tax collector, or a South Carolina attorney.

When South Carolina property taxes become delinquent

South Carolina property taxes are payable from September 30 to January 15 (S.C. Code 12-45-70). The county treasurer collects them.

Taxes not paid by January 15 are delinquent, and penalties start the next day. If the tax notice was mailed late, the first penalty date can move to 30 days after the notice was mailed (S.C. Code 12-45-180).

Penalties and interest on late taxes

State law adds penalties in three steps (S.C. Code 12-45-180):

• 3 percent if not paid by January 15.
• Another 7 percent if not paid by February 1.
• Another 5 percent if not paid by March 16, and the treasurer issues a tax execution.
• After the execution, the costs of the levy, advertising, mailing certified notices and the sale are added (S.C. Code 12-51-40).

What the county does next

After March 16, the treasurer turns the account over to the county's delinquent tax collector. On April 1 or soon after, that office mails a notice of the delinquent taxes, penalties and costs. If they are still unpaid 30 days later, the office levies on the land by sending a notice by certified mail, or by posting the land if the mail comes back (S.C. Code 12-51-40).

The land is then advertised once a week for three weeks and sold at a public auction. The Forfeited Land Commission places a bid for the full amount owed, so a sale happens even if no private buyer bids (S.C. Code 12-51-40, 12-51-50, 12-51-55). Each county sets its own sale date, so ask your county for this year's date and the last day to pay before the sale.

Redemption: getting your land back

After a South Carolina tax sale, you have 12 months to redeem (S.C. Code 12-51-90). A grantee of the owner and a mortgage or judgment creditor can also redeem. You keep the land during this time.

To redeem, you pay the delinquent taxes, assessments, penalties and costs, plus interest on the whole bid amount. The interest rate depends on when you redeem: 3 percent in the first three months, 6 percent in months four through six, 9 percent in months seven through nine, and 12 percent in the last three months. The interest cannot be more than the amount the Forfeited Land Commission bid (S.C. Code 12-51-90). The collector then cancels the sale and refunds the buyer with interest (S.C. Code 12-51-100).

Between 45 and 20 days before the period ends, the collector must mail you a final notice by certified mail (S.C. Code 12-51-120). If no one redeems, the collector issues a tax title to the buyer within 30 days after the period ends (S.C. Code 12-51-130).

If the land sold for more than what was owed, the extra amount (the overage) belongs to the owner of record before the period ended. If no one claims it within five years of the sale, it goes to the county or other taxing body (S.C. Code 12-51-130). Ask your county how to file a claim.

Your options if you are behind

You have several choices. Acting before the March penalty and the levy costs keeps the bill smaller.

• Pay in full. Ask your county treasurer or delinquent tax collector for the exact amount.
• Ask about a payment plan. State law does not set one, so ask your county treasurer whether one exists.
• Redeem before the 12 months run out. The interest rate steps up every three months, so redeeming early costs less.
• Sell the land. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs and can close in as few as 7 days. The back taxes are paid at closing from the sale. Get a cash offer for your South Carolina land.

Selling land with back taxes in South Carolina

You can sell land with delinquent taxes, and you can sell during the redemption period. At closing, the taxes, penalties, costs and any redemption amount are paid from the sale price. The buyer gets clear title, and you get the rest.

We buy land with back taxes, liens and title problems, and land without road access. We also buy from heirs and estates. We pay the closing costs. If your land has been sold at a tax sale, tell us the sale date so the redemption is paid before the 12 months end.

Where to check your tax status

Property tax in South Carolina is billed and collected by each county, with help from the South Carolina Department of Revenue. Many county treasurers have an online tax search by name, address or tax map number. Ask the treasurer or delinquent tax collector whether your land is on the tax sale list and what you must pay to remove it.

The state law on tax sales and redemption is in Title 12, Chapter 51 of the South Carolina Code.