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Delinquent Tax Sale

DELINQUENT TAX SALE BIDDER INFORMATION COUNTY OF CHARLESTON
Tax Sale Date(s): Starting Monday, November 5, 2018 @ 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, November 5, 2018 and stopping at the call of the Tax Collector 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. No lunch breaks during sale day(s).

PAYMENT OF TAXES PRIOR TO TAX SALE: All real property owing delinquent taxes for the tax years 2008 through 2017 is subject to sale. To avoid sale, all delinquent taxes, assessments, penalties and costs must be received and processed by the County by Friday, November 2, 2018 @ 5PM. No Personal or company checks will be accepted for payment of delinquent taxes beginning October 1, 2018, since sufficient time must be allowed for the checks to clear. Only cash, money order, attorney's trust or mortgage escrow checks or certified bank checks will be accepted for the payment of delinquent taxes.

DELINQUENT TAX PROPERTY LISTINGS: On Friday, October 5, 2018 a listing of properties in current owner last name alpha order will be available on the Charleston County Website. You will be able to view and print this listing. Property to be offered for sale will be advertised in the Charleston Post & Courier on the succeeding three Wednesdays of October 17th, 24th, and the 31st in the name of the owner or prior owner of record who on December thirty-first of the year proceeding the taxable year defined by South Carolina Statute or the current defaulting taxpayer (new owner of record) who owned or currently owns the particular property subject to tax sale. Note: The newspaper and online delinquent property listing is not the list used during the actual tax sale.

WE WILL NOT BE SIGNING UP BIDDERS ON THE DAY(S) OF THE TAX SALE.

BIDDER REGISTRATION AND PROCEDURES: Anyone interested in bidding on property must register as a bidder with the Delinquent Tax Collector beginning Monday, October 1, 2018 through November 2, 2018 and pay their required “non-refundable” $10.00 Bidder Registration Fee (may be paid with personal check) either online by mail or in person at the Dept. of Revenue Collections Counter in (Suite B110) 4045 Bridge View Dr., N. Charleston, SC 29405. This bidder fee will cover your bidder registration costs and bidder number card as well as the cost of your printed bidder delinquent tax sale property listing given to you on the day of the tax sale that needs to be used during the sale. Prospective bidders, while registering, you are required to have copied a valid driver's license or other acceptable valid government issued photo identification or copy provided thereof if registering by mail (see online registration form). If you refuse to follow this policy, then you will not be allowed to sign up as a bidder. Property will be auctioned in Alpha Order (Current Owner’s Last Name) followed then by Mobile Homes to the highest bidder and all bids must be paid for 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 to be null and void and the Forfeited Land Commission will become the winning bidder 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 (TY2018). 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 December 3, 2018 thru November 6, 2019.

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 may within twelve months from the date of the delinquent tax sale (Redemption Deadline: November 6, 2019) 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. (B) 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 on a mobile home only bid in the tax sale not only do you earn interest as describe above, but you also earn rent per month at 1/12th of the TY 2017 original tax amount without costs, fees and penalties although the rent factored per month can be no less than $10 a month by law pursuant to S.C. Code Section 12-51-96. An additional month is added 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. Remember, as stated above in law, as a bidder, you are not one of the listed entities or persons allowed to redeem property sold at a tax sale and therefore you are not allowed to redeem properties you bid on in the tax sale.

RETURN OF ORIGINAL BIDDER RECEIPT FOR REDEMPTIONS OR VOIDS: Do not call the office wanting to know if a property has been redeemed. Your phone calls through the year and then research on your information by staff only make the process slower for all bidders wanting their refund checks in a reasonable amount of time. 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. The bidder should allow at least twenty (20) business days for the processing of your refund check starting when the office receives your mailed in original bidder sales receipt for the respective property. You must wait twenty (20) business days prior to calling.

WHEN VOIDING A TAX SALE: Prior to a property being deeded or titled in the case of a Mobile Home, the Charleston County Tax Collector can void the tax sale of the property at any time and for any reason pursuant to S.C. Code Section 12-51-150. Due to a void, the bidder only earns “actual interest” the County earned while holding their bid money. Be aware based on current bank % rates this will be very little money for interest on Voided Tax Sales.

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 Deeds (ROD). 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 required to sign a limited power of attorney to allow the County to title the mobile home in their name at the SCDMV as well as register the mobile home with the County. Once this is done then the title will be delivered to the bidder. The bidder will also be required to pay the SCDMV Titling Fees and County Fees. The title must be in your name 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 request will bar you from mobile home bids.

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. Not following the directions of the tax collector or staff or causing unnecessary controversy can bar you from further participation in tax sales. V. 04/13/2018

Contact

Delinquent Tax

Lonnie Hamilton, III Public Services Building
4045 Bridge View Drive
North Charleston, SC 29405

Phone: (843)202-6570
Fax: (843)202-6066

Office Hours
Mon. - Fri. 8:30am - 5pm

Service Centers

All Departments

Related Information

Sample Interest Calculation

Unclaimed Tax Sale Overage

FOIA Request Form

Frequently Asked Questions

When are taxes considered delinquent?

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.

What if I have moved?

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.

How many years must a property be delinquent before it goes to sale?

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.

What type of property do you sell in your annual tax sale?

We sell real property and mobile homes.

What type of property is sold at your personal property delinquent tax sales?

We sell boats and motors, business equipment, rental residential furnishings and other types of personal property. We do not currently sell vehicles.

When is your tax sale?

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, November 5, 2018 at 9 AM and succeeding days as needed. Personal property sales are conducted periodically throughout the year.

Where can I get a listing of properties available for sale?

An online listing is available beginning Friday, October 5, 2018 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 October 17, October 24 and October 31 of 2018. 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.

How can you sell property for taxes?

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".

Is South Carolina a Tax Deed or Tax Lien State?

South Carolina is a Tax Deed State.

How will I know if my property is going to be auctioned at the tax sale?

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.

How do I become a bidder in the Tax Sale?

You must register as a bidder and pay your $10 registration fee in person or by mail beginning Monday, October 1, 2018 (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.

WE WILL NOT BE SIGNING UP BIDDERS ON THE DAY(S) OF THE TAX SALE

Do I have to sign up or pay a fee to just watch the tax sale proceedings?

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.

Where is 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.

What do I do if my property goes to sale?

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.

What happens if I win the bid on a property?

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.

What does it mean to redeem property?

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.

How much interest can I earn as a bidder in the annual tax sale for real and mobile home 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.

What happens if the property is not redeemed within the twelve (12) month redemption period?

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 Deeds (ROD) conveying the property to you as the new owner.

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 at any time before the filing of the Tax Deed with the (ROD).

What happens if a tax sale is voided on a real or mobile home property on which I won the bid?

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.

What happens to the rest of the bid money (over the amount of taxes, costs, assessments and fees due) if the property is not redeemed?

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 (ROD).

Haven't found the answer to your question?

Contact the Delinquent Tax Office at (843) 202-6570 or email us at: delinquenttax@charlestoncounty.org.