South Carolina Tax Lien Certificates

In South Carolina, tax collector's sell South Carolina tax lien certificates to the winning bidders at the delinquent property tax sales. The winning bidder is the one willing to pay the most for the tax lien certificate.

The homeowner has approximately one (1) year from the date the tax lien certificate was purchased to redeem. Depending on when the homeowner redeems he or she will be charged a 3% to 12% penalty. Upon the expiration of the one (1) year redemption the investor may apply for the tax deed.

Tax Sale Type: Tax Lien Certificates (Sec. 12-51-130 New Window)

Contact: County Tax Collector (Sec. 12-51-60 New Window)

Interest Rate: None

Penalty Rate: 3% to 12% (Sec. 12-51-90 New Window)

Bid Procedure: Premium Bid (Sec. 12-51-55 New Window)

Redemption Period: One (1) year (Sec. 12-51-90 New Window)

Law: ode of Laws of South Carolina, Title 12, Chapter 51 - "Alternate Procedure for Collection of Property Taxes" New Window

Additional Notes:

Penalty due at Redemption: According to (Sec. 12-51-90 New Window) 'the defaulting taxpayer, ...may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest...'

According to (Sec. 12-51-90 (B) New Window) the amount charged to redeem is based on the month during the redemption period that the property is redeemed;

First three months (3%) percent of the bid amount

Months four, five, and six (6%) percent of the bid amount

Months seven, eight, and nine (9%) percent of the bid amount

Last three months (12%) percent of the bid amount

According to (Sec. 12-51-100 New Window) 'Upon the real estate being redeemed,...The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90'.

According to (Sec. 12-51-130 New Window) upon 'failure of the defaulting taxpayer,... to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser's assignee'.

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Counties / Municipalities located in South Carolina

The following is a list of counties located in the state of South Carolina. Tax Lien Certificates for properties located in the following counties are sold at South Carolina county tax sales.

Learn more about each county's individual tax sale process by clicking on the name of the county for which you are interested from the list below: