The Delinquent Tax office investigates and collects delinquent real and personal taxes, assessments, penalties and costs, attempts to located and notify taxpayers of taxes owed, and maintain an accurate up-to-date account of monies collected.

Unpaid taxes by law become delinquent March 17 of each year the debt goes into execution and the County Treasurer forwards the unpaid tax bills to the Delinquent Tax office for collection.

The Delinquent Tax Office works closely with the county auditor, assessor, and treasurer.

This Department Does:

• Send out notices for past due taxes on real and personal property and merchant’s inventory
• Collect and process delinquent tax payments
• Seize property for non-payment in accordance with S.C. Code of Laws, Title 12,
• Plan, conduct and manage tax sale
• File Proof of Claim with the Bankruptcy Courts
• Issues Tax Deeds

The Delinquent Tax Office Does Not:

• Accept payments for non-delinquent tax bills (Treasurer)
• Accept payments for vehicle taxes (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 $35.00 fee will be added to all real property bills and an additional $45.00 fee will be added to all mobile home bills if the taxes, penalties and assessment fees are not paid by 5:00 PM on Monday, May 12, 2025.

A $35.00 posting fee will be added to all bills if the taxes, penalties and assessments are not paid by 5:00 PM on Friday, June 27, 2025.

A $80.00 advertising cost will be added to all bills if the taxes, penalties and assessments are not paid by 5:00 PM on Friday, October 24, 2025 (Real Property) and 5:00 PM on Friday, October 31, 2025 (Mobile Home). 

The last day to pay taxes with a personal check is September 30, 2025. We will accept debit/credit cards (with a 2.95% convenience fee), cash, cashier's check, or money order.  
The last day to pay taxes is Friday, November 14, 2025 at 5:00 PM. 

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. 6. 

Lourenza G. Thumbtzen - Delinquent Tax Collector

• Phone: (843) 563-0110 
• Email: delinquenttax@dorchestercountysc.gov