DELINQUENT TAX SALE BIDDER INFORMATION
COUNTY OF CHARLESTON
Tax Sale Date(s): Starting Monday, December 11, 2017, @ 9:00 AM
BY VIRTUE OF EXECUTIONS issued by the Charleston County Treasurer, pursuant to S.C. Code Section 12-45-180, she has directed the Charleston County Tax Collector, to levy the Executions by distress and sell certain pieces and parcels of real and personal property of the defaulting tax payer's estate in her jurisdiction in order to collect the delinquent taxes, assessments, penalties and costs due. The tax sale auction is being held in the Charleston County Council Chambers (Suite B249) in the Lonnie Hamilton, III Public Services Building at 4045 Bridge View Drive, North Charleston, SC 29405 beginning at 9:00 am, Monday, December 11, 2017 and stopping at 5:00 p.m. that same day. If additional days are necessary to complete the auction an announcement will be made to that effect before the close of business each day. The sale on subsequent days (if necessary) will begin at 9:00 a.m. and will stop at 5:00 p.m. No lunch breaks.
PAYMENT OF TAXES PRIOR TO TAX SALE: All real property and mobile homes owing delinquent taxes for the tax years 2007 through 2016 are subject to sale. To avoid sale, all delinquent taxes, assessments, penalties and costs must be received and processed by Friday, December 8, 2017 at 5PM. No Personal or company checks will be accepted for payment of delinquent taxes beginning October 1, 2017. Only cash, money order, certified bank checks, attorney's trust or mortgage escrow checks will be accepted for the payment of delinquent taxes.
DELINQUENT TAX PROPERTY LISTINGS: On Friday, November 3, 2017 a listing of properties in alphabetical order (current owner last name) will be available on the Charleston County Website. You will be able to view and print this listing for free. Lists obtained at the Charleston County Delinquent Tax Office will be subject to a printing fee. Property to be offered for sale will be advertised in the Charleston Post & Courier on three Wednesdays of November 22nd, 29th, and December 6, 2017 in the name of the owner of record. Note: The newspaper and online delinquent property listing is not the list used during the actual tax sale.
BIDDER REGISTRATION AND PROCEDURES: You do not have to sign up as a bidder to attend the tax sale. Anyone interested in bidding on property must register as a bidder with the Delinquent Tax Collector beginning Wednesday, November 1, 2017 and pay a non-refundable $10.00 Bidder Registration Fee (may be paid with personal check) at the Dept. of Revenue Collections Counter in (Suite B110). Register early to avoid standing in line the day of sale. This bidder fee will cover your bidder registration costs and bidder number card. You will also be provided a delinquent tax sale property listing on the day of the tax sale. This listing will be the finalized list and will need to be utilized to follow along with the sale. Prospective bidders are required to have a valid driver's license or government issued photo identification. If registering by mail, please include a copy of this ID. Property will be auctioned in Alphabetical Order (Current Owner's Last Name) followed by Mobile Homes to the highest bidder. All bids must be paid with cash, money order or certified check by the close of business on the day(s) of the tax sale. Pursuant to S.C. Code Section 12-51-70 should the bid amount not be paid by that time, the defaulting bidder is liable and will be charged $500.00 per bid default plus court costs. It is possible that you will be barred from any future tax sales. Please do not bid on your own property. If you bid on your own property or have someone else bid on your property on your behalf, we will consider you or your agent’s bid null and void. The Forfeited Land Commission will take over the bid on the property. You or your agent will also be barred from future tax sales. If there is no bid put forth from bidders at the tax sale, the property will be considered purchased by the County's Forfeited Land Commission for the amount of the taxes, penalties and costs plus current year’s taxes (TY2017). Receipts and tax titles will be issued in the name appearing on the bidder registration form. Bids will be recognized only from registered bidders or their agents who are present at the sale. According to S.C Code Section 12-51-50, in case a defaulting taxpayer has more than one item to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer's taxes, assessments, penalties, costs, and current year taxes, no further items will be sold. This is to protect the defaulting taxpayer from excessive redemption penalties. The bidder, however, is only entitled to the property actually sold and not the excess properties (children parcels) their bid paid as well. Assignment of bids will be accepted from January 11, 2018 thru December 12, 2018.
REDEMPTION OF PROPERTY SOLD: S.C. Code Section 12-51-90, "(A) The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor (Successful bidders cannot redeem the properties on which they have placed bids) may within twelve months from the date of the delinquent tax sale (Redemption Deadline: December 12, 2018) redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section. If prior to the expiration of the redemption period, the purchaser assigns his interest in any real property purchased at a delinquent tax sale, the grantee from the successful bidder shall furnish the person officially charged with the collection of delinquent taxes a conveyance, witnessed and notarized according to S.C. Code Section 12-51-90. The person officially charged with the collection of delinquent taxes shall replace the successful bidder's name and address with the grantee's name and address in the delinquent tax sale book. Interest is due on the whole amount of the delinquent tax sale based on the month during the redemption period this property is redeemed according to the following schedule: property redeemed in the first three months 3%; months four, five and six 6%; months seven, eight and nine 9% and last three months 12%. However, the amount of interest due must not exceed the amount of the bid (opening bid to the penny) on the property submitted for the Forfeited Land Commission pursuant to S.C. Code Section 12-51-55."
If you are the winning bidder on a mobile home and land combined sale you do not also earn rent. If you win a bid exclusively on a mobile home, you will earn interest as describe above in addition to rent. Rent
is calculated per month at 1/12th of the TY 2016 original tax amount without costs, fees and penalties with a minimum of $10 (Pursuant to S.C. Code Section 12-51-96). Rent accrues starting on the 16th day of
every month for a maximum of twelve month’s rent collected. We will collect this rent for you if the owner redeems the mobile home. On a voided “mobile home only sale” no rent is earned.
RETURN OF ORIGINAL BIDDER RECEIPT FOR REDEMPTIONS OR VOIDS: According to S.C. Code Section 12-51-100, once a property is redeemed or voided, the bidder will be notified by mail and must return the original sales receipt(s) to the Delinquent Tax Collector before a refund check can be issued. Please allow twenty (20) business days from the date of office receipt for refund checks to be processed.
WHEN VOIDING A TAX SALE: Prior to a property being deeded or titled, the Charleston County Tax Collector can void the tax sale of a property at any time and for any reason pursuant to S.C. Code Section 12-51-150. Due to a void, the bidder will only earn “actual interest” the County earned while holding money in our bank account. Be aware based on current bank percentage rates it can be a small return.
CONVEYING PROPERTY NOT REDEEMED: Property not redeemed will be conveyed by tax title to the successful bidder within thirty (30) days or as soon thereafter the twelve-month redemption period has expired. The purchaser will be notified in writing and must pay all applicable fees prior to the deed being recorded by the Register of Mesne Conveyance (RMC). If you do not pay the recording fee, then the office will pay it for you and collect this amount from you by any legal means allowable. The purchaser of a mobile home will be given 30 days after receiving the mobile home bill of sale to title the mobile home with the S.C. Dept. of Motor Vehicles and register the mobile home with Charleston County. You must title the mobile home in your personal or business name to be able to sell or mortgage the mobile home according to SC Code Section 56-19-210. Failing to follow this requested deadline to title and register the mobile home with the County and law will be grounds for barring you from any future mobile home bids in our tax sales.
THE PURCHASER OF PROPERTY AT A TAX SALE ACQUIRES THE TITLE WITHOUT WARRANTY AND BUYS AT THEIR OWN RISK. THE COUNTY IS NOT LIABLE FOR THE QUALITY OR QUANTITY OF THE PROPERTY SOLD.For the bidder's own protection, it is highly recommended that legal advice be sought if there are any questions pertaining to properties sold or acquired at a delinquent tax sale. Since Charleston County is not liable for the quality or quantity of the property sold, there will be no refunds of your bid money in those instances.
Taxes are delinquent if not paid by March 17th of the year following the taxable year. This date can vary somewhat due to due dates falling on weekends or other issues.
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. Contact our office to make sure no taxes are currently due on your property.
Taxes may be delinquent for one year to be eligible to go to tax sale although properties can sometimes have multiple years owed due to various reasons.
We sell real property and mobile homes.
We sell boats and motors, business equipment, rental residential furnishings and other types of personal property. We do not currently sell vehicles.
The Charleston County Delinquent Tax Sale for real property and mobile homes is held annually in either November or December. This year's tax sale will be held starting Monday, December 11, 2017 at 9 AM and succeeding days as needed. Personal property sales are conducted periodically throughout the year.
An online listing is available beginning Friday, November 3, 2017 of real and mobile home properties to be sold and will be updated weekly. The tax sale ad will also appear in the Charleston Post & Courier on three preceding Wednesdays of November 22, November 29 and December 6 of 2017. Mobile homes will be advertised in the last two listed ad dates prior to the tax sale. If you sign up as a bidder for the tax sale, a tax sale listing will be given to you the day of the tax sale. Personal property tax sales are advertised periodically throughout the year in a newspaper of general circulation for two times prior to the personal property tax sale and also published online on our web site.
Pursuant to S.C. Code Section (12-49-20), if taxes are not paid on or before the last day of the calendar Year (December 31st), then a first lien attaches to the property. The Delinquent Tax Collector must take possession of the delinquent property, and then may sell such property in order to satisfy the outstanding delinquent liability after a series of notices as described in S.C. Title 12 of the S.C. Code of Laws starting in Section (12-51-40) in the "Alternate Procedure for Collection of Property Taxes".
South Carolina is a Tax Deed State.
There is an initial notice, called an Execution Notice, that is mailed April 1st or soon thereafter to notify the delinquent tax payer of their delinquent taxes due. No less than thirty (30) days after the initial notice is mailed, a secondary certified notice (mail levy) is mailed to the defaulting taxpayer. If the delinquent tax bill is still not paid and the county does not have a good signature on the mail levy return green card then a sign (hand levy poster) is placed on the property that serves as the levy on the property. The properties and the owners of record will be advertised in a local newspaper of general circulation before the property is subsequently sold at tax sale.
You must register as a bidder and pay your $10 registration fee in person or by mail beginning Wednesday, November 1, 2017 (You can also use the online bidder registration form and mail in your registration). The sale is conducted in an open auction format. The highest responsive bidder wins the bid, and all bids must be paid in cash or certified funds before the close of the tax sale.
No, you do not have to sign up or pay a fee to observe the tax sale, but we just ask for your cooperation to please come after 12 Noon on the first day as there is standing room only already at the start of the tax sale and bidders will always take precedence if we have to start making folks leave the room to avoid overcrowding where we are holding the tax sale.
For accommodation purposes, our real and mobile home tax sale is conducted in the Charleston County Council Chambers located on the second floor (Suite B249) of the Lonnie Hamilton, III Public Services Building located off Leeds Ave at 4045 Bridge View Dr, North Charleston, SC 29405. Personal Property Tax Sales will be advertised as to where they will be held during the year.
You must redeem the property within one year of the sale date by paying the delinquent taxes, penalties, costs, assessments, and interest due the bidder up to 12% along with your current year’s taxes with certified funds. Call the Delinquent Tax Office at (843)202-6570 to find out your redemption amount due. There is no redemption period for personal property tax sales (Boats/ Motors/Aircraft/Business Equipment/Furniture). The day of the personal property tax sale the bidder receives their receipt (bill of sale) and they own the property that same day.
Once a 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 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 you will need to go through the proper government agency to change the property ownership in your name.
The defaulting taxpayer(s), grantee of the owner, or any mortgage or judgment creditor must pay all outstanding taxes in addition to levies, costs, assessments, and rent (for mobile home sales only) and interest to the bidder up to 12% within the year redemption time deadline. A bidder cannot later redeem property that they won the bid on in the tax sale, on behalf of the defaulting taxpayer, in order to relieve themselves of receiving the delinquent tax payer's property by tax deed and to instead receive the majority of their bid money back through that disallowed redemption of the property.
The interest due the bidder may not exceed the opening bid amount submitted on behalf of the Forfeited Land Commission (FLC), which is the amount of the outstanding tax liability due on the Property plus the current years taxes. The bidder interest increases by 3% each quarter of the redemption year for a maximum of 12% possible interest earned. Interest is earned up to the opening bid amount (back taxes, costs and fees + current tax amount) where it will cap.
If the property is not redeemed by one year from the date of sale, then the property is tax titled to the highest bidder or their assignee approximately three months later through a tax deed. You have no rights to the property until the tax deed is filed at the Charleston County Register of Mesne Conveyance (RMC) conveying the property to you as the new owner.
If there is a failure to perform any action necessary to pass title, the Tax Collector may void a Tax Sale at any time before the filing of the Tax Deed with the (RMC).
You will receive your bid money back plus actual interest earned by the County while we held your bidder money in our account. You will not receive the interest due the bidder as described above of up to 12%. Also, on a voided mobile home sale, you will not receive any rent money.
Any excess funds (tax sale overage) over and above the amount of taxes, assessments, costs and fees due will be available for the owner of record at the time of the end of redemption. These overages are paid out by filing an overage claim form. These overages are not payable until 90 days after the tax deed has been filed with the (RMC).
Contact the Delinquent Tax Office at (843) 202-6570 or email us at: firstname.lastname@example.org.
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