South Carolina Tax Sale Laws — Investor Guide

Investors purchase a lien on the property, earning interest until the owner redeems it or the investor forecloses.

Redemption Period

1 year from sale date

Max Interest Rate

12% / year

IRS Lien Survives

Yes — verify before bidding

Foreclosure Required

Yes — to convert lien to deed

Quiet Title Required

Yes

Counties Covered

46 counties

Quiet Title Required in South Carolina

Before a title insurer will issue a policy on a tax deed property in South Carolina, you'll need to complete a quiet title action.

$1,500–$5,000

Legal Fees

6–18 mo

Timeline

How Tax Sales Work in South Carolina

South Carolina is a tax lien state. The winning bidder receives a tax lien certificate earning 12% per annum (or a premium bid rate). The owner has 1 year to redeem. After the redemption period, the certificate holder may apply for a tax deed. IRS liens survive if the IRS was not properly notified.

Quick Due Diligence Checklist for South Carolina

Verify property is still on the auction list within 48 hours of sale (redemptions happen until the last minute)

Check for federal IRS liens — they survive the tax sale in South Carolina

Search for HOA liens and municipal code violations — these may survive in some counties

Budget for foreclosure costs — required in South Carolina to convert a lien to deed

Budget for quiet title action — required in South Carolina before title insurance will issue

Drive the property or use street view to confirm structure exists and is accessible

Verify assessed value vs. back taxes owed — if taxes exceed assessed value, it may be a junk property

Source: S.C. Code Ann. §12-51-10 et seq. · Verified: January 2025 · Always verify current laws directly with the South Carolina state statutes and your county treasurer. This is not legal or investment advice.

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