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.
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. 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, November 16, 2020 at 9 AM and succeeding days as needed. Personal property sales are conducted periodically throughout the year.
An online listing is available beginning Friday, October 2, 2020 of real and mobile home properties to be sold and will be updated weekly. The tax sale ad will also appear in the Post & Courier on the three preceding Wednesdays of October 28, 2020, November 4, 2020 and November 11, 2020. 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 Friday, October 2, 2020. 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. Registration will be capped at the total amount of people allowable in the space we are provided. We suggest that you register early.
WE WILL NOT BE SIGNING UP BIDDERS ON THE DAY(S) OF THE TAX SALE
Yes. Due to restrictions regarding social distancing, only participating bidders may attend the tax sale. There will be media streaming available at the tax sale location for anyone interested in watching the sale. We ask that if you want to observe the sale, to do so at that specified location or from home.
For accommodation purposes, our real and mobile home tax sale will be held at the Charleston Area Convention Center located at 5000 Coliseum Drive, North Charleston, SC 29418. 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 Deeds (ROD) 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 (ROD).
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 (ROD).
Contact the Delinquent Tax Office at (843) 202-6570 or email us at: firstname.lastname@example.org.
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