Charleston County Delinquent Tax Sale
Frequently Asked Questions
When are taxes considered delinquent?
Taxes are delinquent if not paid on or before March 16 of the year following the taxable year (i.e. 2008 taxes are due on or before March 16, 2009).
What if I have moved?
Please contact the Charleston County Auditor’s Office in writing to ensure that all tax notifications are sent to the correct mailing address. Include all property that you may own.
How many years must a property be delinquent before it goes to sale?
Taxes may be delinquent for one year to be eligible for sale.
What type of property do you sell?
We sell real property, mobile homes, boats, business equipment, rental residential furnishings and other types of personal property. We do not sell cars.
When is your sale?
The Charleston County Delinquent Tax Sale for real property or mobile homes is held annually in either October or November. Personal property sales are conducted periodically throughout the year.
Where can I get a listing of properties available for sale?
A listing of real and mobile home properties to be sold is available during the months of August or September on the County’s Web site, in a local newspaper of general circulation, or from the Charleston County Delinquent Tax Department. Personal property notices are advertised periodically throughout the year and also published online.
How can you sell property for taxes?
Pursuant to South Carolina State Law, if taxes are not paid on or before the last day of the calendar year (December 31), then a lien attaches to the property at the beginning of the calendar year (January 1). The Delinquent Tax Collector must take physical possession of the delinquent property, and then may sell such property in order to satisfy the outstanding delinquent liability.
How will I know if my property is going to be auctioned?
There is an initial notice, called an Execution Notice, mailed in April to notify the delinquent taxpayer of their delinquent taxes due. No less than thirty days (30) days after that initial notice is mailed, a secondary certified notice is mailed to the defaulting taxpayer. A sign may be placed on the property that serves as an additional notification, and the property and defaulting owner(s) of record will be advertised in a local newspaper of general circulation before the property is sold.
Are you a tax deed or tax lien state?
We are a tax deed state.
How do I participate in the sale?
You must be a registered bidder in order to participate in the sale. The sale is conducted in an open auction format. The highest bidder wins, and all bids must be paid in cash or certified funds before the close of business. (You must pay what you bid.)
Where is the sale?
For accommodation purposes, our real property and mobile home sale is conducted in the Charleston County Council Chambers located on the second floor of the Lonnie Hamilton, III Public Services Building, 4045 Bridgeview Drive, North Charleston, SC 29405.
Personal property sales may be held on the courthouse steps.
What do I do if my property goes to sale?
You must redeem the property by paying the delinquent taxes, penalties, costs, assessments and interest due to the bidder along with the current year’s taxes.
What happens if I win the bid on a property?
Once real or mobile home property has been sold, the defaulting taxpayer(s), any grantee of the owner, or any mortgage or judgment creditor has one calendar year from the date of sale to redeem the property.
If the property is redeemed, then you will receive your bid money back with the interest paid by the person or entity that redeems the property.
With personal property, there is no redemption period. You will be issued a bill of sale to the property and will need to go through the property agencies to change the property into your name.
What does it mean to redeem property?
The defaulting taxpayers(s), grantee of the owner, or any mortgage or judgment creditor must pay all outstanding taxes in addition to levies, costs, assessments, rent (for mobile homes only) and interest due to the bidder.
How much interest can I earn?
The interest due to the bidder may not exceed the opening bid amount submitted on behalf of the Forfeited Land Commission (FLC), which is the amount of outstanding tax liability due on the property. Interest increases by 3% each quarter of the redemption year for a maximum of 12% possible interest earned.
What happens if the property is not redeemed within the twelve (12) month redemption period?
If a property is not redeemed, then the property is deeded to the highest bidder or their assignee through a tax deed. You have no rights to the property until title is passed.
When can you void a tax sale?
If there is a failure to perform any action necessary to pass title, the Tax Collector may void a tax sale any time before the passing of the tax deed.
What happens if my sale is voided?
You will receive your bid monies back plus any actual interest the Delinquent Tax Department may have earned. You will not receive the interest due to the bidder as described above.
What happens to the rest of the bid monies (over the amount of taxes due) if the property is not redeemed?
Any excess funds over and above the amount of taxes due will be available for the owner of record at the end of the redemption period as of ninety (90) days from the passing of title.
Haven’t found the answer to your question?
Contact the Delinquent Tax office at (843) 202-6570 or delinquenttax@charlestoncounty.org.
DISCLAIMER: Contact an attorney for any legal advice concerning purchasing property at delinquent tax sales. We do not guarantee the quality nor the quantity of the property sold.
