General Tax Sale Information
The Delinquent Tax Sale is a legal method of collecting unpaid property taxes owed to the county, pursuant to the South Carolina Code of Laws, Title 12, Chapter 51, as amended. Delinquent tax notices are transferred to the Tax Collector by Execution from the Treasurer. The Tax Collector must then follow a strict statutory process, which includes mailed notices (some by certified, restricted delivery), physical posting of the property, public advertising in a local newspaper, and ultimately the sale of delinquent properties at public auction. Proceeds from the sale are applied to the outstanding property taxes owed.
Payment of Taxes Prior to Sale:
All real property with delinquent taxes is subject to sale. To avoid sale, all delinquent taxes, assessments, penalties, and costs must be received and processed by the County before the tax sale. Personal or company checks are not accepted, as sufficient time must be allowed for checks to clear. Only cash, money orders, or certified funds (cashier’s checks or certified checks) will be accepted for payment of delinquent taxes.
Property Listing & Advertising:
Properties offered for sale will be advertised in the Seneca Journal Tribune for three consecutive weeks prior to the sale, in the name of the defaulting taxpayer, as defined by South Carolina law (the owner of record as of December 31 of the year preceding the taxable year).
A listing of properties will also be available in hard copy at the Delinquent Tax Office ($0.50 per page), or on the Tax Sale List Page.
Bidding Procedure:
Only registered bidders may participate in the tax sale. All bidders must be registered in advance. Registration is free of charge and must be completed before the date of sale. You may register online or in person at our office beginning Thursday and ending the following Thursday, one week prior to the sale. A valid photo ID is required for registration.
Properties will be auctioned in alphabetical order to the highest bidder. Payment must be made in full with cash, money order, or certified funds by 4:00 PM on the day of the sale. No refunds will be issued the day of sale.
If payment is not received by the deadline, the bidder will be considered in default and will be liable for $500 in damages per parcel, which may be collected by the Delinquent Tax Collector. Future participation in county tax sales will be denied to defaulting bidders.
If there are no bids, the property will be considered purchased by the county’s Forfeited Land Commission for the amount of taxes, penalties, and costs owed.
Receipts will be issued in the name(s) provided on the bidder registration form.
When a taxpayer owes taxes on multiple properties, sales will stop once sufficient funds have been collected to cover all outstanding taxes, assessments, penalties, and costs. This protects the taxpayer from excessive redemption penalties. However, the bidder will only acquire rights to the property actually sold.
Important Notice: Purchasers acquire property without warranty and assume all risks. The county makes no guarantees as to the quality, condition, or quantity of property sold. No bid refunds will be issued.
Assignment of Bids:
The Forfeited Land Commission list will be available fifteen (15) working days after the tax sale. Questions concerning assignment of bids by the Commission should be directed to the Oconee County Auditor.
Redemption of Property Sold:
The defaulting taxpayer, a grantee from the owner, or any mortgage/judgment creditor has one year from the date of sale to redeem the property. To redeem, payment must include all delinquent taxes, costs, assessments, and penalties, plus applicable interest on the full bid amount, according to the following schedule:
- First three months: three percent (3%)
- Months four, five, and six: six percent (6%)
- Months seven, eight, and nine: nine percent (9%)
- Final three months: twelve percent (12%)
Note: Interest cannot exceed the total amount of taxes, assessments, penalties, and costs owed.
Once redeemed, the bidder will be notified by mail, and a refund check for the bid amount plus applicable interest will be issued. Please allow up to 30 days for processing.
Voiding a Sale:
If a procedural defect is discovered before the tax deed is delivered, the sale may be voided. In such cases, the bidder will be refunded the successful bid amount plus the actual bank interest earned as reported by the County Treasurer. Refund interest rates for cancellations will not match redemption interest rates.
Properties not redeemed within one year will be conveyed by quitclaim deed to the purchaser within 30 days (or as soon as practicable) after the redemption period expires.
