Johnson v. Arbabi
2003Held that tax sales must be conducted in strict compliance with statutory requirements.
Tax Deed
South Carolina conducts hybrid tax sales where properties are auctioned to the highest bidder to satisfy delinquent taxes. The process features a 12-month post-sale redemption period during which the original owner may reclaim the property by paying the bid amount plus statutory interest, ranging from 3% to 12% depending on the timing of redemption.
| Upcoming auctions | 0 |
| Counties covered | 46 |
| BS&A municipalities | 12 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
| Sale Type | Hybrid |
| Redemption Period | Real property and mobile homes sold at a delinquent tax sale are subject to a 12-month redemption period from the date of the sale. |
| Penalty / Interest | Interest is calculated on the successful bid amount based on the month of redemption: 3% for the first 3 months, 6% for months 4-6, 9% for months 7-9, and 12% for months 10-12. Total interest cannot exceed the opening bid amount. |
| Jurisdiction Type | County |
| Jurisdiction Count | 46 |
| Typical Sale Month | October or November |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
The auction format is hybrid, typically in-person with some counties offering online components. Bidders must register in advance. The opening bid is set by the Forfeited Land Commission to cover all delinquent taxes, assessments, penalties, costs, and current year taxes. Winning bids must be paid in full on the day of the sale or by a specified deadline using certified funds.
The successful bidder has no ownership rights or right to enter the property during the 12-month redemption period. If the property is not redeemed, a tax deed is issued. The purchaser is responsible for ensuring statutory notice requirements were met to avoid the sale being set aside.
Estimate attorney and court costs for clearing title after a South Carolina tax deed purchase.
Key South Carolina counties for tax deed investors.
Charleston County
High volume, utilizes specific procedures for large sales.
Greenville County
Major metro area with structured, high-volume annual sales.
Horry County
Significant volume due to coastal development and tourism.
Step-by-step process for participating in South Carolina tax deed sales.
Research properties
Review the list of delinquent properties advertised by the county.
Pre-register
Complete the required registration with the county tax collector before the deadline.
Attend auction
Participate in the in-person auction or online if permitted by the county.
Submit bids
Use your assigned bidder number to place bids on desired properties.
Pay balance
Remit the full bid amount in certified funds by the county's deadline.
Wait for redemption
Hold the tax sale receipt for 12 months while the owner has the right to redeem.
Record deed
If not redeemed, apply for and record the tax deed after the 12-month period.
Primary statute sections governing tax deed sales in South Carolina.
Covers notice requirements and the levy of execution.
Governs the redemption period and interest schedule.
Details the execution and delivery of the tax title.
Landmark court decisions affecting South Carolina tax deed investors.
Held that tax sales must be conducted in strict compliance with statutory requirements.
Invalidated a tax sale due to improper conspicuous posting of notice on the property.
Common questions from South Carolina tax deed investors.
Federal tax liens, HOA restrictive covenants, and environmental liens may survive the tax sale.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.