Frequently Asked Questions - Delinquent Tax
How can I purchase properties seized for non-payment of taxes?
Attend the tax sale, which is held in November or December of each year. The Land Sale Listings are advertised in a newspaper (Post & Courier) of general circulation before each sale.
When are the Tax Sales held?
Our Land and Mobile Home Sales are held in November or December of each year. Please contact the office for more information. The sales are conducted at the Berkeley County Administration Building (1003 Hwy 52) Moncks Corner, SC.
How can I find the location of the property being advertised for sale?
Contact the Real Property Services Department.
Can I make payments on my delinquent taxes or redeem my property in installments?
What methods of payment are accepted for delinquent taxes?
Cash, credit cards, personal checks, business checks, certified checks and money orders are acceptable during most of the year. However, during specified periods, cash, credit cards, certified checks or money orders are required. We do not accept personal checks for delinquent vehicle taxes or redemptions.
If I pay someone else's delinquent tax bill, does the property become mine?
No. Anyone can pay a tax bill. However, payment of someone else's tax bill does not give one claim to the property.
If my property is sold at a delinquent tax sale, can I get it back?
When real property or mobile homes are sold at a delinquent tax sale, the defaulting taxpayer has one year from the date of the sale to redeem the property. In order to redeem property before it is conveyed to a new owner, the defaulting taxpayer must pay the redemption amount. This consists of the taxes, penalties, costs and interest on the bid amount (the amount for which the property was sold at the tax sale).
If my property is sold at a delinquent tax sale, what happens to any leftover money after the taxes, penalties, levy costs and interest are paid?
The Delinquent Tax Department creates a "balance-in-trust" when the bid amount exceeds the delinquent taxes, penalties, levy costs and current year's taxes. If the property is conveyed to the bidder, the defaulting taxpayer is entitled to the balance-in-trust. If the delinquent taxpayer redeems the property, the bid amount plus interest is returned to the bidder.
What is the interest rate when redeeming property?
1st Quarter – 3%; 2nd Quarter 6%; 3rd Quarter 9%; 4th Quarter 12%
When I file for bankruptcy, can you sell my property? Am I required to pay the taxes on the property?
We cannot sell property protected under bankruptcy. However, you are required to keep all post-petition taxes current.