Plain-language legal roadmap
South Carolina tax sale and redemption guide
Title 12, Chapter 51 of the South Carolina Code governs the alternate procedure for collecting delinquent property taxes. This guide explains the major stages without replacing advice from the county or a South Carolina attorney.
Process overview
From delinquency to tax title.
Execution, notice and levy — §12-51-40
After the treasurer issues an execution, the official charged with collection follows statutory notice, seizure and advertising procedures. The code includes timing and notice requirements; local offices administer the parcel-level process.
Public sale — §§12-51-50 and 12-51-60
Advertised property is sold at a public auction under the county’s published procedures. The successful bidder pays the bid, and the county accounts for taxes, costs and excess proceeds as provided by law.
Redemption — §§12-51-90 and 12-51-100
Specified parties generally may redeem real property within 12 months of the sale by paying the official charged with collection the required amounts and statutory interest. Upon redemption, the sale is cancelled and the purchaser is refunded under the statute.
Tax title — §12-51-130
If the property is not redeemed within the allowed period, the official may execute and deliver a tax title following the statutory procedure.
Interest on redemption
The bid matters, not only the tax bill.
Section 12-51-90 establishes interest based on the tax-sale bid and when redemption occurs, subject to statutory caps and calculation rules. This can make a redemption payoff significantly different from the original delinquent amount.
Ask the county for a written payoff good through the intended payment date. Do not calculate a final redemption figure from the prior tax bill or auction list.
Notice and procedure
Details can become legal issues.
South Carolina appellate decisions emphasize strict compliance with statutory requirements surrounding tax sales. Questions about ownership, notice, capacity, heirs, bankruptcy or the validity of a sale deserve prompt advice from a qualified South Carolina lawyer.
Official references
Primary and government sources
Tax sale, redemption, tax title and overage provisionsRead ↗SC.gov property tax payment directory
Official links to county online payment servicesOpen ↗South Carolina Association of Counties
Directory for all 46 county governmentsOpen ↗SCDOR state tax liens
Separate information about state tax debt and liensOpen ↗
Legal FAQ
Common South Carolina tax sale questions
How long is the redemption period after an SC tax sale?
S.C. Code §12-51-90(A) generally provides a 12-month period from the delinquent tax sale for specified parties to redeem real estate by paying the required amounts. Confirm the parcel-specific deadline with the county.
Who may redeem real property?
The statute identifies the defaulting taxpayer, a grantee from the owner, and mortgage or judgment creditors among parties who may redeem. A lawyer can advise how the statute applies to a specific interest.
What does redemption cost?
The payment generally includes taxes, assessments, penalties and costs plus statutory interest calculated according to the bid and timing. The county must provide the controlling payoff.
Is a tax sale the same as a mortgage foreclosure?
No. They arise from different debts and procedures. A tax sale is the county process for collecting delinquent property taxes under state law.
Last substantive review: October 16, 2026. Laws, county procedures and web pages change. Verify current law and parcel-specific facts with official sources.
Private property review
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