Tax Sales and Sheriff Sales in South Carolina

How tax sales work in South Carolina

South Carolina sells a redeemable deed: the buyer gets the deed, but the owner can buy it back for a set penalty during a redemption period.

What the buyer earns. 3% of the bid if redeemed in months 1–3, 6% in months 4–6, 9% in months 7–9, 12% in months 10–12; total interest cannot exceed the opening bid amount (SC Code 12-51-90).

Redemption. 12 months from the date of sale (SC Code 12-51-90).

When and where the sales are held

Who runs them: County delinquent tax collector (county treasurer in some counties).

When: Typically October–December; advertised once a week for three consecutive weeks before the sale (12-51-40).

Where: Public auction at the county courthouse or county building; some counties use online platforms.

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in South Carolina

Mortgage foreclosure in South Carolina is judicial; the case is referred to the county master-in-equity (or a special referee), who conducts the public sale after a judgment, usually on the first Monday of the month at the courthouse, after notice is published for three consecutive weeks. There is no statutory redemption after the sale; if a deficiency judgment is sought, bidding stays open for 30 days after the sale (SC Code 15-39-720).

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in South Carolina.

Official sources for South Carolina

• S.C. Code Title 12, Chapter 51 (scstatehouse.gov)

Statute: S.C. Code Ann. §§ 12-51-40 to 12-51-170 (Alternate Procedure for Collection of Property Taxes); foreclosure S.C. Code §§ 15-39-610 to 15-39-760.

Questions people ask

Does South Carolina sell tax liens or tax deeds?

South Carolina sells a redeemable deed: the buyer gets the deed, but the owner can buy it back for a set penalty during a redemption period. South Carolina counties sell the property itself at a delinquent tax sale run by the county delinquent tax collector, but the buyer receives only a receipt and must wait out a 12-month redemption period before a tax deed is issued. The owner redeems by paying the bid amount plus interest that steps up each quarter (3%, 6%, 9%, 12%), with the interest capped at the opening (Forfeited Land Commission) bid; if no one redeems, the collector issues a tax title to the buyer.

How long is the redemption period after a tax sale in South Carolina?

12 months from the date of sale (SC Code 12-51-90)

What does the buyer earn if the owner redeems in South Carolina?

3% of the bid if redeemed in months 1–3, 6% in months 4–6, 9% in months 7–9, 12% in months 10–12; total interest cannot exceed the opening bid amount (SC Code 12-51-90)

Who runs tax sales in South Carolina?

County delinquent tax collector (county treasurer in some counties). Public auction at the county courthouse or county building; some counties use online platforms

When are tax sales held in South Carolina?

Typically October–December; advertised once a week for three consecutive weeks before the sale (12-51-40)

Are sheriff sales in South Carolina judicial?

Mortgage foreclosure in South Carolina is judicial; the case is referred to the county master-in-equity (or a special referee), who conducts the public sale after a judgment, usually on the first Monday of the month at the courthouse, after notice is published for three consecutive weeks. There is no statutory redemption after the sale; if a deficiency judgment is sought, bidding stays open for 30 days after the sale (SC Code 15-39-720).

Can anyone bid at a tax sale or sheriff sale in South Carolina?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the South Carolina statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.