South Carolina Tax Deed & Tax Lien Sales 2026

How tax sales work in South Carolina

South Carolina counties sell delinquent property at an annual public auction run by the county delinquent tax collector. The winning bidder does not receive a deed immediately. Instead the bidder pays the full bid and receives a receipt or certificate of sale, which acts as a lien on the property for the 12-month redemption period. If no one redeems, the collector issues a tax deed after the year ends.

Bidding starts at the amount of delinquent taxes, penalties and costs and goes up. The overbid above taxes belongs to the former owner if the deed issues, so bidders who pay large premiums are competing for the property rather than for yield.

Redemption and interest

The owner or any lienholder can redeem within 12 months by paying the bid amount plus interest. The interest rate escalates by quarter: 3 percent of the bid if redeemed in the first three months, 6 percent in the second quarter, 9 percent in the third and 12 percent in the fourth. However, total interest cannot exceed the amount of the opening bid, meaning the taxes and costs. On a heavy overbid this cap can shrink the effective return sharply, so model the cap before you bid.

If no redemption occurs, the collector issues a deed. Because the only notice to the owner is by certified mail from the county, and because courts strictly enforce that notice, buyers usually pursue quiet title before selling or insuring.

When and where sales happen

Sales are held once a year in the fall, most often between October and December, and many counties use the first Monday of the month. They take place in person at the county courthouse or administrative building, though several counties now offer online bidding. Registration and a deposit or same-day payment in certified funds are required. Lists are advertised for three weeks before the sale.

What to check before you bid

Determine whether the item is land, a mobile home or both, and whether the structure still exists. Check the register of deeds for mortgages and the clerk of court for judgments, then confirm how the county treats them. Look for HOA and municipal liens. Review whether the parcel is heirs’ property, which is common in rural counties and complicates possession.

How AuctionScouts helps here

AuctionScouts aggregates fall sale lists from South Carolina counties, scores each parcel from 0 to 100 and flags surviving liens and mobile home issues. The calendar tracks each county’s sale date and the 12-month redemption deadline for every certificate you hold.