Debbie C. Hardin, Tax Collector
Leighanne Stevenson, Delinquent Tax Clerk
Suzanne Adams, Delinquent Tax Clerk

101 N. Main Street, 1st Floor
P.O. Box 1809
Lancaster, SCC 29720
803-283-8885

Office Hours: 8:30 a.m. – 5:00 p.m. Monday – Friday, excluding holidays. Click here for the county calendar.

The Lancaster County Delinquent Tax Collectors Office is responsible for the collection of taxes that are delinquent for real estate, mobile homes, business personal property and equipment, boats, motors, airplanes, and campers. These taxes are delinquent after March 16th each year.

Tax Sale Procedures

South Carolina Code of Laws, 1976 as amended Title 12 chapter 51

Delinquent Personal Property Tax Information

Business Personal Property & Equipment Information

Tax Sale Procedures

Below are procedures used to auction real estate and mobile homes to collect delinquent taxes in Lancaster County. The information provided below is for guidance only and does not constitute legal advice.

The Lancaster County Tax Sale is held at the Lancaster County Administration Building, 101 N. Main Street, Lancaster, SC 29720, on the 2nd floor in the County Council Chambers. Tax Sales are conducted once a year, usually in, October, November or December. The date will be announced in the Lancaster News three consecutive weeks prior to sale.

You must register in order to bid and there is not a registration fee. Registration begins at 9:00 a.m. on the day of sale. Bidder packages require Driver’s License information and Social Security Number or Federal ID Number.

You bid at your own risk! Each property is sold in its “as is” condition. Lancaster County makes no warranty and no representation whatsoever, including but not limited to, the value of the property, the size, shape, boundaries, location or physical characteristics, the number or condition of any buildings or improvements, or the quality of the title to the property. Therefore, Lancaster County strongly urges bidders to research all property and obtain legal advice prior to placing bids.

This is an open bid, and bidders must use their numbered bidder cards in order to place bids. The delinquent tax collector will present the opening bid, which is made on behalf of the forfeit land commission, and which will consist of all delinquent taxes, penalties, and costs plus the current year’s taxes. The tax collector will announce the properties for sale in alphabetical order as they appeared in the newspaper ads and will provide the owner’s name and map reference number.

All sales are final, with no exceptions. Terms of sale are cash, cashiers check or certified funds. All bids must be paid by 4:00 p.m. on the day of sale and there will be a $300 fine per bid for failure to pay.

On all sales, the defaulting taxpayer, any grantee from the owner, or any mortgage, or judgment creditor may with 12 months from the date of sale, redeem property by paying taxes, penalties, cost and interest as provided below. Interest is due on the whole amount of sale based on the month during the redemption period the property is redeemed.

• First 3 months – 3% of bid amount
• Months 4, 5 & 6 – 6% of bid amount
• Months 7, 8 & 9 – 9% of bid amount
• Last 3 months – 12% of bid amount

However, every redemption amount of interest due must not exceed the amount of bid on the property submitted on behalf of the Forfeited Land Commission, pursuant to SC Code of Laws Section 12-51-55.

During the redemption period, successful bidders have no ownership rights to the property and have no right to enter the premises or contact the owner. Redemption is handled through the Lancaster County Tax Collectors office and ownership rights are transferred only if the property is not redeemed and a tax title is issued and recorded.

In addition to the cost to redeem a mobile home the defaulting taxpayer or lein holder must pay rent to the purchaser at the time of redemption, an amount not to exceed one-twelfth of the taxes for the last completed property tax year exclusive of penalties, cost an interest for each month between the sale and redemption. However, the monthly rental, when calculated, must not be less than ten dollars.

Successful bidder must return the bidder receipt in order to receive the bid plus interest on the redeemed property.

Upon failure of the defaulting taxpayer, a grantee from the owner, a mortgagee, a judgment creditor, or a lessee of the property to redeem realty within the time period allowed for redemption, the tax collector, within 30 days or as soon after that is possible, shall make a tax title to the purchaser or the purchaser’s assignee. The purchaser or assignee is responsible to pay necessary cost of recording and documentary stamps to the tax collector prior to the deed being recorded by the RMC.

South Carolina law provides that the tax collector may cancel any sale when an error is discovered due to an action required to be performed, at which time the bidder will be refunded the bid amount, plus actual interest earned by the county on the amount to be refunded.

Delinquent Personal Property - Boat & Motor Tax Information:

If you sell your boat or motor, a bill of sale will need to be completed so that the new owner can get it registered through SCDNR. Once the boat and/or motor has been registered, SCDNR will send the updated information to the Lancaster County Auditor so that future tax bills can be generated in the new owners name. PLEASE NOTE: If the boat and/or motor is not properly registered with the Department of Natural Resources, the bill will generate under the previous owners name.

If you are purchasing a boat and/or motor, PLEASE check to insure that there are no taxes due.

Business Personal Property – Equipment Taxes

This is a tax on the furniture and equipment for the business. If you purchased a license through the South Carolina Department of Revenue, the information from your tax return for your business will be submitted to the Lancaster County Auditor to generate the taxes on your business personal property. This tax is based on what you claimed as business personal property on your return. You must complete a PT 100 for your business if you have a license through SCDOR. If you do not, your taxes will then be estimated.

Taxes will continue to generate on business personal property even if you have closed your business if you do not file the appropriate paperwork.