DELINQUENT TAX SALE BIDDER INFORMATION COUNTY OF CHARLESTON
Monday, November 7, 2022 @ 9:00 AM
ALL BIDS MUST BE PAID BY MONEY ORDER, CERTIFIED CHECK, OR BANK WIRE.
BY VIRTUE OF EXECUTIONS issued by the Charleston County Treasurer, pursuant to SC 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 taxpayer’s estate in her jurisdiction in order to collect the delinquent taxes, assessments, penalties and costs due.
LOCATION AND TIME: The tax sale will be held at the Montague Room above the ticket office at the North Charleston Coliseum: 5001 Coliseum Dr, North Charleston, SC 29418. The sale will begin at 9:00 am, Monday, November 7, 2022, and will resume on following days at 9:00 am, if necessary. There will be no lunch breaks.
TAX SALE LISTING: Starting on Friday, October 7, 2022, a listing of properties will be available on the Charleston County website (www.charlestoncounty.org/departments/delinquent-tax/tax-sale.php) and in the Delinquent Tax Office. The list will be updated periodically, but the finalized list will only be available the day of the tax sale, at the auction. Final lists will be provided to registered bidders on the day of the sale.
BIDDER REGISTRATION: Registration will begin Friday, October 7, 2022, and end Monday, October 31, 2022. There will be no registration on the day of the tax sale. All mail-in registration packets must be received by Monday, October 31, 2022. There is a $10 fee to register that can be paid by cash or check (please do not mail cash). Additionally, a copy of a valid, government issued, photo ID will be required to register with the completed registration form. Checks can be made out to the Charleston County Delinquent Tax Office.
TO REGISTER YOU WILL NEED: - COMPLETED FORM - $10 FEE - PHOTO ID
TAX SALE PROCEDURES: Properties will be auctioned in alphabetical order, by owner last name. The real estate tax sale will take place first, followed by the mobile home tax sale. All bids must be paid by money order, certified check, or bank wire. There is a $35 fee for all bank wires. Bids are due IN FULL at the close of business on the day of the tax sale. If the sale extends past or close to the end of business, bids will be due the following day by noon. If bids are not received by that time, a $500 default fee, per bid, will be charged and the bid will be placed with the Forfeited Land Commission. ALL BIDS ARE FINAL. Defaulted bids may result in termination of registration and being prohibited from future tax sales. Defaulted fees will be subject to judgements if not paid. Bids will start at the total amount of taxes due at the time of sale. This includes, taxes, assessments, penalties, costs and current (TY 2022) taxes. The amount shown on tax sale lists prior to the sale only include delinquent taxes. Assignments of a bid will be accepted from December 3, 2022, through November 8, 2023. Mobile homes sold during the mobile home tax sale are sold on their own and do not include the land where they are located.
BUNDLED PROPERTIES: If an individual or company owns more than one property that goes up for sale, then those properties will be grouped together for the purpose of the tax sale only. If enough bid money is collected to satisfy the taxes on all the properties, then only that bid will be collected. As a bidder, the only property subject to conveyance will be the property in which the bid was placed. ONLY ONE PROPERTY WILL BE CONSIDERED SOLD. Bidders do not have claim to interest or deed on the other properties. This is to protect taxpayers from losing all their properties at once or being subject to excessive redemption penalties.
SEALED-BID SALE: Properties that do not receive bids and are sold to the Forfeited Land Commission may be placed in a sealed-bid sale starting on January 6, 2023, and ending January 27, 2023. This will be a silent auction where bids will be placed using a form provided by our office and submitted in a sealed envelope. Historically, all properties receive bids either through the original auction or the sealed- bid sale. We currently do not have any leftover properties.
LIENS: During the redemption period, the Delinquent Tax Office will notify any mortgage holders associated with the property. If the mortgage holder chooses not to redeem the property from tax sale, then they will lose their interest in the property. Other types of liens (mechanic’s, IRS, State, etc.) will remain on the property.
REDEMPTION: Taxpayers will have one year to redeem their property from the tax sale. If redeemed, the owner will pay taxes plus interest to keep their property from being conveyed. Interest is due on the whole amount of the bid based on the month during the redemption period. 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. Please refer to the “Sample Interest Calculation” sheet for more information. Bidders may not redeem property in which they have placed a bid. Only the defaulting taxpayer, grantee from the owner, or mortgage or judgement creditor may redeem a property from tax sale. Mobile home sales will additionally receive rent based on the month in which the property is redeemed. Rent is calculated at 1/12th of the TY 2021 original tax amount without costs, fees, and penalties, but cannot be less than $10 a month. Charleston County has about an 80% redemption rate.
VOID: The Delinquent Tax Collector may need to overturn a tax sale on a property due to many reasons (bankruptcy, county error, etc.). This can happen at any time before a tax title is issued. If a tax sale is overturned, bidders will collect actual interest earned. This means that a bidder will receive their full bid, plus the amount of interest that money earned while in the bank. Charleston County has about a 10% void rate.
REFUNDS: If a property is redeemed or voided, the Delinquent Tax Office will notify bidders by mail. ORIGINAL RECEIPTS must be returned to the office to receive a refund. These receipts are typically on yellow paper and have the county seal on the back. If you did not receive, or are missing your original receipt, please contact our office. Bidders should allow at least twenty (20) business days for the processing of refund checks. The office will not start the refund process until the original receipt is returned.
CONVEYANCES: Property not redeemed will be conveyed by tax title to the successful bidder after 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. 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. Tax deeds are quit claim deeds that do not guarantee clear title. To obtain clear title after a tax deed has been received, please contact an attorney to start that process. 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 your 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 future mobile home sales. Charleston County has about a 10% conveyance rate.
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. Each bidder is responsible for their own research and understanding of what they are bidding on. Charleston County sells any type of property that is taxed. This includes residential, commercial, undevelopable, underwater, vacant, etc. The Delinquent Tax Office does not research property before the sale, so each bidder must do their own research. Not following the directions of the tax collector or causing unnecessary controversy can bar you from participation in tax sales.
For additional information, below are links for some of the SC Codes the Delinquent Tax Office is governed by:
https://www.scstatehouse.gov/code/t12c049.php
https://www.scstatehouse.gov/code/t12c051.php
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 DepartmentsFrequently 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?
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.
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 7, 2022 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 7, 2022 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. 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 Friday, October 7, 2022. Registration will end on Monday, October 31, 2022. 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 watch the tax sale proceedings?
No. The auction is open to the public, without registration needed. There will be media streaming available at the tax sale location for anyone interested in watching the sale.
Where is the Tax Sale?
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.
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.
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