State laws / South Carolina
South Carolina tax sales: liens, deeds, rates & redemption
Quick answerSouth Carolina sells redeemable tax deeds for unpaid property taxes. Lien buyers can earn Tiered flat interest on the bid amount by redemption timing (§ 12-51-90(B)): 3% if redeemed in months 1-3, 6% in months 4-6, 9% in months 7-9, 12% in months 10-12; interest capped at the Forfeited Land Commission bid amount under § 12-51-55. Redemption: 12 months from the date of the delinquent tax sale (§ 12-51-90(A)); if not redeemed, the successful bidder receives a tax deed after the period expires Sales: Annual county delinquent tax sales in the fall, varying by county (commonly October-December) Governing law: South Carolina Code of Laws, Title 12, Chapter 51 (esp. §§ 12-51-55, 12-51-90, 12-51-130).
Where to bid: mostly in-person (county delinquent tax collector sales; platform and venue vary by county)
| What is sold | Redeemable tax deeds |
|---|---|
| Interest / penalty | Tiered flat interest on the bid amount by redemption timing (§ 12-51-90(B)): 3% if redeemed in months 1-3, 6% in months 4-6, 9% in months 7-9, 12% in months 10-12; interest capped at the Forfeited Land Commission bid amount under § 12-51-55 |
| Redemption period | 12 months from the date of the delinquent tax sale (§ 12-51-90(A)); if not redeemed, the successful bidder receives a tax deed after the period expires |
| When sales happen | Annual county delinquent tax sales in the fall, varying by county (commonly October-December) |
| Governing law | South Carolina Code of Laws, Title 12, Chapter 51 (esp. §§ 12-51-55, 12-51-90, 12-51-130) |
| Investor notes | Premium / highest-bid sale — NOT a bid-down interest auction, despite frequent secondary-source mislabeling: overbidding dilutes yield because interest is capped at the Forfeited Land Commission (taxes/costs) bid. Buyer gets a tax sale certificate at sale and a tax deed only after the 12-month redemption period runs. |
Sources
- https://www.taxsaleatlas.com/south-carolina/
- https://law.justia.com/codes/south-carolina/2015/title-12/chapter-51/section-12-51-90/
- https://legalclarity.org/how-to-buy-tax-lien-properties-in-columbia-sc/
- https://calhouncounty.sc.gov/index.php/departments/tax-collector
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.