The Delinquent Tax office investigates and collects delinquent real property taxes, penalties and levy costs; finds and notifies taxpayers of taxes owed; seizes property for non-payment, in accordance with S.C. Code of Laws, Title 12, and maintains an accurate up-to-date account of monies collected.
This office also plans, conducts, and manages the annual real property tax sale.
The Delinquent Tax Office Does Not:
- Accept payments for non-delinquent tax bills (Treasurer)
- Accept payment by credit card for redemption of property sold at Tax Sale
- Revise tax bills or determine values of personal property (Auditor)
- Determine values on real property (Assessor)
Important Information & Dates
Once a property tax bill is deemed delinquent (after March 16th of each year) a 15% (past due) penalty is added to the bill and the bill is sent to the Delinquent Tax Office.
An additional $30 fee will be added to all real property bills and an additional $40 fee will be added to all mobile home bills if the taxes, penalties and assessment fees are not paid by 5:00 PM on Friday, April 26, 2019.
A $25 posting fee will be added to all bills if the taxes, penalties and assessments are not paid by 5:00 PM on Friday, June 28, 2019.
A $60 advertising cost will be added to all bills if the taxes, penalties and assessments are not paid by 5:00 PM on Friday, October 11, 2019.
The last day to pay taxes is Friday, November 15, 2019.
The Tax Sale will be held on Monday, November 18, 2019.
Bidders may begin registering to bid, no earlier than, one week prior to the November 18, 2019 sale.
Payment must be made in full via cash, cashier’s check, or money order. Personal checks, debit cards and/or credit cards are not accepted forms of payment for bids made at tax sale.
Delinquent Business Personal Property Tax
Dorchester County has contracted with a third-party collection agency for the purpose of collecting delinquent taxes. American Financial Credit Services, (AFCS) specializes in governmental debt recovery. Delinquent Business Personal Property Tax may be submitted to AFCS for collection. They can be reached at www.afcsoptions.com or 888-317-2327 ext. 502.