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 27, 2018.
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 29, 2018.
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, September 28, 2018.
The Tax Sale will be held on Monday, November 5, 2018.
Bidders may begin registering to bid, no earlier than, one week prior to the sale in the Delinquent Tax Collector's Office, or the day of the sale from 9:00 - 10:00 AM, in County Council Chambers. There will be no bidder registration after the sale has begun.
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.