|Primary Sale Type:||Tax Lien Certificate|
|Sale Date(s):||Annually: October - December
|Bid Type:||Premium Bidding|
|Rate of Return:||3% - 12% penalty - depending on date redeemed|
|Redemption Period:||1 year from date of sale
|Statute Section(s):||Code of Laws Of SC - Title 12, CH 51|
The two most populous areas in South Carolina are Greenville (395,000+) and Richland (320,000+) County.
South Carolina is classified as a Tax Lien Certificate state. Sales are held annually and are set by the local tax collector. Sales may be scheduled once between the months of October through December.
Auction Process / Redemption:
3% (1-3 months)
6% (4-6 months)
9% (7-9 months)
12% (10-12 months).
In most Counties, the Treasurer collects only current real property taxes and the County Delinquent Tax Collector (or Tax Collector) collects only delinquent real property taxes and conducts the annual tax sales.
|Resource||Description||Instructions and Additional Information|
|South Carolina Association of Counties||State Map showing Counties providing contact information for both the County Treasurer and County Delinquent Tax Collector together with other offices including the County Assessor and Register of Deeds/Recorder and county websites for all 46 counties.||NA|