Tax Sale Procedures

Delinquent Tax Sale Procedures
Lancaster County, South Carolina
 
Held On:
Monday, November 4, 2024
Sale begins at 9:00 a.m.
Location (Subject to Change):
Springdale Recreation Center
260 S. Plantation Road, Lancaster, SC 29720

You must be present to bid


DELINQUENT TAX SALE

State of South Carolina, County of Lancaster

By virtue of the Tax Execution,  the Delinquent Tax Collector for Lancaster County, will sell to the highest bidder on sales day, November 4, 2024, at 9:00 am at the Springdale Recreation Center, 260 S Plantation Rd, Lancaster, South Carolina. The following described properties to satisfy unpaid taxes to the county of Lancaster and all penalties and costs thereon as provided in section 12-51-40 of the code of laws of South Carolina, 1976 as amended. No personal checks accepted. Bidders may register online September 9, 2024 through November 1, 2024. Registration may be closed early subject to capacity of facility being reached.  There will be NO Registration the day of the tax sale. Please contact the Delinquent Tax Collector’s Office for more information. 101 N Main Street, Lancaster, SC 29720 803-283-8885.

Below are the procedures used to auction real estate and mobile homes to collect delinquent taxes in Lancaster County. 

Disclaimer:  This information is provided as guidance only and does not constitute legal advice of any kind.  If you need legal advice, please contact your attorney.

To avoid properties being subject to tax sale, payments for all delinquent real estate taxes must be received in hand no later than 5 p.m. on Friday, November 1, 2024. 

NO DELINQUENT TAXES MAY BE PAID THE DAY OF TAX SALE!!

Registration:  You must pre-register in order to bid. There is no registration fee. You must complete the online Bidder Registration Form available on the Tax collection page of the Lancaster County website of www.mylancastersc.org. The Bidder Registration Form will be available from September 9, 2024 until November 1, 2024. Registration may be closed early subject to capacity of facility being reached. There will be no registration on the day of the sale. 

Schedule:  The sale will begin at 9 a.m. and will continue until all properties have been sold. 

  • Conditions of Sale: Each property is sold “AS IS.” Please understand that you bid at your own risk.  Lancaster County makes no warranty and no representation whatsoever regarding the property or its value, the status of any liens or judgements, the physical characteristics, the condition of the property, the number or condition of any buildings, any defects relating to the quality of the title, or any other matter pertaining to the property or its value, and we strongly encourage bidders to have researched all properties before placing bids.  If you receive a tax title, that tax title is not a warranty deed, and it will contain no warranty clause.  If there are problems associated with the properties you purchase you are purchasing those problems, too.  Please remember that there are no guarantees when purchasing properties at any tax sale – you bid at your own risk.  
  • Properties for Sale: A list of all delinquent properties will be advertised in the local newspaper (The Lancaster News) and on the county website under the Delinquent Tax Department.

***Not all properties advertised will be sold.  An updated list of properties to be sold will be available to registered bidders on the day of the sale and on our website www.mylancastersc.org. November 1, 2024 after 5 p.m. 

Bidding:  This is an open bid sale, 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 Forfeited Land Commission and which will consist of all delinquent taxes, penalties and costs plus the current year’s taxes. The delinquent tax collector will announce the properties for sale in alphabetical order and will provide the owner’s name and map reference number according to the most current tax assessor’s records. Lancaster County does not warrant any property information presented. All other information is the responsibility of the bidder. 

Payments:  All sales are final with no exceptions. Terms of sale are certified funds or cash (max. cash $10,000 per bidder) All bids must be paid in full on the day of the sale, and there will be a $500 fine per bid for failure to pay. NOTEThe Deed preparation fee and the recording fees will be included in the amount of your bid and will be due at the time of the bid payment.  Deed fees at this time are $125.00 plus recording fee of $15.00. There is a deed stamp fee of $3.70 per every $1000.00 bid on each property. 

Redemption Period:  On all sales, the defaulting taxpayer, any grantee from the owner or any mortgage or judgement creditor may redeem the property within twelve months from the day of the sale.  Interest is due on the amount of the successful bid at the Tax Sale based on the month during the redemption period the property is redeemed according to the following schedule:

  • First three months 3%
  • Months four, five or six 6%
  • Months seven, eight or nine 9%
  • Months ten, eleven or twelve 12%    

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

In addition to the cost to redeem a mobile home the defaulting taxpayer or lien 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 and interest for each month between the sale and redemption.  However, the monthly rental, when calculated, must not be less than ten dollars. 

Ownership Rights:  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 collector’s Office, and ownership rights are transferred only if the property is not redeemed and a tax title is recorded.

Tax Title:  If the property is not redeemed, successful bidders will receive tax deeds for their properties as soon as possible after the end of the redemption period.  This tax title is not a warranty deed.

Void Sales:  S.C. law provides that tax sales may be voided should there be an error discovered on the part of the Tax Collector’s office.  Should it become necessary to void a sale, the bidder will receive a refund for the bid amount plus the amount of interest actually earned by the county at the time the sale is voided.