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 13, 2023 beginning at 10:00 AM at the John Ford Community Center (304 Agnes Street; Saint Matthews, South Carolina - 29135). Only registered bidders will be allowed in the auction area. Everyone attending is asked to observe COVID-19 guidelines.
Property to be sold will be advertised in The Calhoun Times Leader October 27th, November 3rd, and 9th, 2023. To avoid properties being advertised, taxes MUST be paid by Wednesday, October 18, 2022. The final day to pay 2022 taxes is November 9, 2023.
All prospective bidders must be pre-registered with the Tax Collector’s Office prior to the sale. Registration will not be held the day of the sale. A non-refundable $10 registration fee is due at the time of Bidder Registration. If you plan to register as a bidder, and if you are bringing an assistant and/or guest, you must complete a registration form for yourself only, but a registration fee is required for yourself and for your assistant and/or guest. In-person bidders’ registration will be available from 9 AM – 5 PM daily from October 2, 2023 through November 9, 2023 at the Tax Collector’s Office. Bidders may also register by mail (if registering by mail, please submit registration fees in the form of a cashier’s check or money order made payable to the Calhoun County Tax Collector). You may download a copy of the bidder registration form as well as the tax sale rules & regulations via the links below.
You must be present to bid. All bids MUST be paid in full by 5:00 PM 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.
Overage Claim Procedures
DISCLAIMER - The information on this site is made available as a public service and is to be used for reference purposes only. The Delinquent Tax Collector makes every effort to provide the most accurate information possible. However, portions of information may be incorrect or outdated, and Calhoun County does not guarantee, either expressly or by implication, the accuracy, reliability, or timeliness of any information on this website. This information is provided “as is “ without warranty of any kind, either express or implied, including but not limited to, the implied warranties of merchantability, fitness for a particular purpose or non-infringement. The County retains all immunities as provided in the South Carolina Tort Claims Act.
By proceeding to use this website, each visitor agrees to waive, release and indemnify Calhoun County, its agents, consultants, contractors, and employees from any and all claims, actions, or causes of action for damages or injury to persons or property arising from the use or inability to use Calhoun County’s Delinquent Tax information.
If you are doing research to obtain overage information, please be aware that Calhoun County does not issue any overage checks to a third party. Any funds you receive either through written or verbal agreement from the defaulting taxpayer will be paid directly to you from the defaulting taxpayer and not the Delinquent Tax Collector Office. Overage checks will be made payable to the last owner of record prior to the end of the redemption. If multiple people are listed as the owners, then the check will be listed in all of the owners’ names, or issued to an estate, if the estate was the last owner of record.
According to State Law, the OWNER OF RECORD IMMEDIATELY BEFORE THE END OF THE REDEMPTION PERIOD is the legal claimant of the overage.
Please provide the following documentation to submit a claim:
- Copy of the deed by which the claimant(s) acquired ownership of the property, or a copy of the real estate conveyance sheet from the Probate Court showing ownership by the Claimant(s).
- Copy of the Social Security Card, Driver’s License or a picture identification of the claimant(s).
- The owner of record immediately before the end of redemption period must sign the agreement and release form. If there are multiple owners, all must sign.
- Submit to the Delinquent Tax Collector Office this completed form (Agreement and Release Form) with the following attachments:
- Deed or Probate conveyance by which Claimant(s) Acquired Property.
- Social Security Card(s) of ALL Claimant(s).
- Driver License or other Picture I.D. of ALL Claimant(s).
The Delinquent Tax Collector will verify the amount of the overage and verify the identity of the claimant(s). If there is any question about the veracity of the claimant(s), they will be required to obtain a court order to obtain the overage.
South Carolina Code of Laws Title 12, Section 12-51-130: Any remaining overage belongs to the owner of record immediately before the end of the redemption period. These sums are payable ninety (90) days after execution of the deed unless a judicial action is instituted during that time by another claimant. If neither claimed nor assigned within five years of the date of public auction tax sale, the overage shall escheat to the general fund of the governing body.
There is no cost to you to claim overage funds. If you have any questions, please contact Delinquent Tax office at 803-874-4021.
Overage Listings by Year
The following documents contain overage listings by year and are presented in PDF format.