What options do I have to catch up on back taxes before the property is sold? – South Carolina

Short Answer

In South Carolina, the main way to stop a tax sale is to pay the delinquent property taxes, penalties, assessments, and costs before the county sells the property. If the tax sale has already happened, the defaulting taxpayer and certain other interested parties usually still have a twelve-month redemption period to redeem the property by paying the required amounts plus statutory interest. The practical next step is to contact the county office handling delinquent taxes right away and get a written payoff amount and the sale or redemption deadline.

Understanding the Problem

The question is whether a South Carolina property owner whose real property is facing tax foreclosure can catch up on back taxes before the county completes the sale process. The decision point is simple: can the owner stop the loss of the property by paying what is due before the sale, or, if the sale already occurred, by redeeming within the time allowed. The answer turns on where the property is in the county tax-sale process and whether the redemption period is still open.

Apply the Law

Under South Carolina law, unpaid property taxes can lead to a county delinquent tax sale. Before the sale, the county officer charged with collecting delinquent taxes may proceed after notice, levy, and advertisement if the taxes remain unpaid. After a real estate tax sale, South Carolina generally allows the defaulting taxpayer, a grantee from the owner, or a mortgage or judgment creditor to redeem the property within twelve months from the date of the delinquent tax sale by paying the delinquent taxes, assessments, penalties, and costs, together with statutory interest on the bid amount, to the county official handling delinquent tax collections. Near the end of that redemption period, the county must mail notice that the period is about to expire.

Key Requirements

Pay before sale if possible: If the county has not yet sold the property, paying the full delinquent amount, including added charges, can stop the sale process.
Redeem within the redemption period: If the sale already happened, real property usually can be redeemed within twelve months from the tax sale date by an eligible party.
Pay the full statutory amount: Redemption requires more than the base taxes. The amount usually includes taxes, assessments, penalties, costs, and interest on the bid amount that increases by the stage of the redemption period.

What the Statutes Say

S.C. Code Ann. § 12-51-40 (Notice, levy, and advertisement before delinquent tax sale) – explains the county’s notice and sale steps before real property is sold for delinquent taxes.
S.C. Code Ann. § 12-51-90 (Redemption of real property) – gives the usual twelve-month redemption period and the interest schedule tied to the month of redemption.
S.C. Code Ann. § 12-51-100 (Cancellation of sale upon redemption) – says the sale is canceled when the property is redeemed and the purchaser is refunded as the statute provides.
S.C. Code Ann. § 12-51-120 (Notice of approaching end of redemption period) – requires notice by certified mail between 45 and 20 days before the redemption period ends.

Analysis

Apply the Rule to the Facts: The facts describe real property facing foreclosure because of unpaid back taxes, with the goal of preventing the foreclosure. Under South Carolina law, the first option is to pay the delinquent taxes, penalties, and costs before the county’s tax sale occurs. If the sale has already taken place, the property owner may still have a path to keep the property by redeeming it within the twelve-month redemption period, but the payoff will include statutory interest on the bid amount that rises as time passes.

If the property is still in the notice or advertisement stage, speed matters because the county can move from mailed notice to levy and public advertisement, then to sale. If the property has already been struck off at a delinquent tax sale, the issue shifts from stopping the sale to redeeming after sale. That distinction matters because the amount due usually grows over time under the statutory interest schedule: three percent in the first three months, six percent in months four through six, nine percent in months seven through nine, and twelve percent in the last three months.

Process & Timing

Who files: The property owner, or another eligible party such as a grantee, mortgage creditor, or judgment creditor. Where: the county treasurer, delinquent tax collector, or other county office officially charged with collecting delinquent taxes in the county where the property sits. What: request a written payoff or redemption figure and pay the full amount required by the county. When: before the tax sale if possible, or, if the sale already occurred, within twelve months from the date of the delinquent tax sale.
After payment, the county should apply the funds to the delinquency or, if the property is being redeemed after sale, record the redemption in the tax sale records and notify the purchaser. County procedures can vary, so the office may require certified funds or a same-day payment method close to the deadline.
If the redemption is timely and complete, the sale is canceled and the purchaser is refunded as provided by law. If the redemption period expires without full payment, the county may move forward with issuing tax title to the purchaser.

Exceptions & Pitfalls

Waiting for the last minute can make the payoff larger because statutory interest increases by the redemption period stage, and county offices may have cutoffs for same-day processing.
Paying only part of the delinquency may not stop the sale or complete a redemption if the county requires the full amount of taxes, assessments, penalties, costs, and interest.
Notice problems can matter in some cases, but relying on a mailing issue alone is risky. South Carolina law states that an undelivered certified notice near the end of the redemption period is not, by itself, grounds for a tax title to be withheld or set aside. A separate article on challenging a South Carolina property tax foreclosure notice may help explain that issue further.
Owners sometimes focus only on the sale date and miss the redemption deadline after sale. Another useful overview is emergency options to pause a South Carolina tax sale, which discusses urgent steps when time is short.

Conclusion

In South Carolina, the main options to catch up on back taxes before losing real property are to pay the full delinquent amount before the county tax sale or, if the sale already happened, to redeem the property within twelve months by paying taxes, penalties, costs, and statutory interest on the bid amount. The key next step is to get the exact payoff from the county office handling delinquent taxes and make full payment before the sale date or, if already sold, before the twelve-month redemption deadline expires.

Talk to a Real Estate Attorney

If a South Carolina property is facing tax foreclosure because of unpaid property taxes, our firm can help explain the county process, review notices and deadlines, and help identify the fastest available option to protect the property before the sale or redemption period ends.

Disclaimer: This article provides general information about South Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed South Carolina attorney.