South Carolina

In State Info by TSL Admin

Primary Sale Type: Tax Lien Certificate
Secondary Type(s): NA
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
Over-the-Counter: NA
Statute Section(s): Code of Laws Of SC - Title 12, CH 51
State Website:

State Overview:

There are 46 counties in South Carolina.

County Directory

The two most populous areas in South Carolina are Greenville (395,000+) and Richland (320,000+) County.

Search Demographics:

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:

Tax sales are held at public auction either through the county or municipal tax collector. Bidders must be registered prior to participating. Winners are determined using the 'Premium Bid' method. Tax Lien Certificates purchased in South Caroline are subject to a 1 year right of redemption, accruing interest quarterly as follows:

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.

State Resources:

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