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In The Heart of South Carolina

 Tax Collector 

The function of the Delinquent Tax Collector is to collect delinquent real and personal taxes, assessments, penalties and cost; notify taxpayers of taxes owed, and maintain an accurate, up-to-date account of monies collected.  Once a property tax bill is deemed delinquent (March 17, of each year with the exception of motor vehicles), the debt goes into execution and the County Treasurer forwards the bill to the Delinquent Tax office for collection.

This Department Does:

  • Send out notices for past-due taxes on real property, mobile homes, watercrafts, (boats & motors), & merchant’s inventory
  • Collect and process delinquent tax payments
  • Seize property for non-payment, in accordance with S.C. Code of Laws, Title 12
  • Plan, conduct and manage tax sales
  • Perform title abstracting & mortgage research
  • File Proof of Claim with The Bankruptcy Courts
  • Follow duties in Title 12, South Carolina Code of Laws
  • Issues Tax Deeds

This Department Does Not:

  • Accept payments for non-delinquent tax notices (Treasurer)
  • Accept payment for vehicle taxes (Treasurer)
  • Revise tax notices (Auditor)
  • Determine values on real property (Assessor)
  • Determine values on personal property (Auditor)
  • Accept application for legal residence (Assessor)
  • Accept applications for Mobile Home registration (Assessor)
  • Abate tax, penalty, interest, and cost (Auditor)

 

Tax Sale Information

The Calhoun County Delinquent Tax Sale will be held November 6, 2017 beginning at 10:00 a.m. in the Calhoun County Annex Building-Room 110 St. Matthews, South Carolina 29135 (Council Chambers).

 

Property to be sold will be advertised in The Calhoun Times October 19, October 26, and November 2, 2017. To avoid properties being advertised, taxes MUST be paid by Wednesday, October 11, 2017. The last day to pay 2016 taxes before the sale is November 3, 2017.

To be a bidder at the tax sale, you must be pre-registered with the Tax Collector's Office prior to the sale; there will be no registering the day of the sale. In-person bidders’ registration will be available from 9:00am – 5:00pm daily October 2, 2017 through November 3, 2017 at the Tax Collector's Office. Bidders may also register by mail. You may download a copy of the bidder registration form as well as the tax sale rules & regulations via the links below.

Calhoun County Tax Collector

102 Courthouse Drive, Suite 103

St. Matthews, SC 29135

 

You must be present to bid.  All bids MUST be paid in full by 5:00 p.m. the same day of the tax sale with cash, Cashier’s Check or Money Order.  Receipts will be issued in the name(s) appearing on the bidder registration form.  *Please note, the name printed on the registration form MUST be written how you want your name to appear on the deed*

 

You are bidding on and buying this property "as is" and at your own risk, with no guarantees whatsoever, and you are advised to completely check out the title to any property and physically visit the property you want to bid on before doing so.

 

Property will be auctioned in the same order as advertised to the highest bidder.  All sales are final and failure to comply will result in a $500.00 fine. The opening bid is submitted on behalf of the Forfeited Land Commission which includes the delinquent taxes, penalties, cost and the current tax year. If there is no bid, the property will be considered purchased by the Forfeited Land Commission for the amount of the taxes, penalties and costs. 

 

When a defaulting taxpayer has more than one item to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer's taxes, assessments, penalties and costs, no further items will be sold. This is to protect the defaulting taxpayer from excessive redemption penalties. The bidder, however, is only entitled to the property actually sold.

 

The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor has one year from the date of the sale in which to redeem the property. The cost to redeem consists of all delinquent taxes, costs, assessments, and penalties, plus applicable interest. Interest is due on the whole amount of the delinquent tax bid based on the month during the redemption period the property is redeemed 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%)
  • Last three months - twelve percent (12%)

However, in every redemption, the amount of interest due must not exceed the amount of the bid on the property submitted on behalf of the forfeited land commission.

 

If a mobile home is sold to a successful bidder, the defaulting taxpayer must also pay rent to the bidder 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, costs and interest. However, the monthly rental, when calculated as provided in this section, must not be less than ten dollars.

 

Once property is redeemed, the bidder will be notified by mail and must return the original sale receipt to the Delinquent Tax Collector before a refund check will be issued. Refunds will be processed in ten (10) business days.

 

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. Ownership rights are only transferred if the property is not redeemed and a tax title is recorded.

 

If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned.

 

Upon failure of the defaulting taxpayer, grantee, mortgagee, judgment creditor or lessee of the property to redeem within the time period allowed for redemption , the Tax Collector shall as soon as possible, issue a tax deed to the successful bidder or their grantee. The tax deed is not a warranted deed, but conveys the interest held by the county to the bidder.  If a mobile home is not redeemed, a Bill of Sale will be issued to the successful bidder.  The purchaser will be notified in writing and must pay all applicable fees prior to the deed being recorded.  You will have ten (10) days to respond.

 

Disclaimer

The purchaser of property at a tax sale acquires the title without warranty and buys at his/her own risk. The County is not liable for the quality or quantity of the property sold. This information is provided as guidance only and does not constitute legal advice of any kind. For the bidder’s own protection it is recommended that professional advice be sought if you have any legal questions pertaining to a delinquent tax sale.