- Tax Collections
- Delinquent Tax Sale
The Beaufort County Treasurer’s Office appreciates the participation of our bidders as they are essential to a successful tax sale. Bidders are encouraged to do their own research and have a full understanding of what they are purchasing. To assist in this endeavor, below is some useful information about the tax sale. Data pertaining to past tax sales and delinquencies can be found in Resources.
Before the Tax Sale
All real estate subject to auction must be advertised once per week for three (3) consecutive weeks prior to the tax sale date. All personal property subject to sale must be advertised once per week for two (2) consecutive weeks prior to the tax sale date. The list will be published in newspapers of general circulation within Beaufort County and available online the beginning of September in accordance with South Carolina State Statute 12-51-40(d).
Properties are advertised and auctioned in alphabetical order according to the defaulting owner's last name or company name as listed in Beaufort County’s tax system. If an owner has multiple properties being auctioned, the properties will be advertised and auctioned in numerical order by Property Identification Number (PIN).
During the Tax Sale
The opening bid is the minimum bid and includes the delinquent taxes due and an estimate for the taxes owed for the upcoming tax year.
When multiple properties are owned by the same individual or company and the successful bid amount for one property covers the minimum bid of subsequent properties, these subsequent properties are called add-ons. The successful bidder is purchasing just the one property, not the subsequent properties. Add-on properties are skipped and not auctioned.
All bid payments, deed preparation costs, and recording fees must be paid in full before the close of business on the day of the tax sale with guaranteed funds. The deed preparation costs and recording fees are determined by the Register of Deeds Office and calculated based on the winning bid amount. A Temporary Tax Sale Receipt will be issued to the bidder and must be retained by the bidder.
Personal property sold at tax sale does not have a redemption period. A bill-of-sale is issued to the winning bidder the day of the tax sale.
After the Tax Sale
If the real property or mobile home is redeemed, interest to the bidder is a 12% annualized rate and capped at the minimum bid amount for that property.
A successful bidder who does not pay for the bid is subject to a fine of $500.00 per property pursuant to South Carolina State Statute 12-51-70, and the bidder could be prohibited from bidding in future Beaufort County tax sales.
If a property is not redeemed, a delinquent tax sale deed is issued within approximately 90 days of the end of the redemption period. The deed will be in the name of the successful bidder and submitted to the Beaufort County Register of Deeds for recording. The recording process will take four to six weeks from the time the deed is submitted. All property is deeded lien free, with the exception of federal liens.
If a property is redeemed, the bidder will be notified by mail. At that time, the Temporary Tax Sale Receipt must be returned to the Treasurer's office for a refund of the bid, deed preparation fees, and applicable interest. In the event a bidder cannot produce their Temporary Tax Sale Receipt, there will be a $100.00 fee and a 10 day waiting period before your check is issued.
The Treasurer may void a tax sale on real property at any time prior to the issuance of a delinquent tax deed in accordance with South Carolina State Statute 12-51-150. Tax sales on mobile homes may be voided prior to the issuance of a title from the South Carolina Department of Motor Vehicles. Bidders do not earn rent on a voided mobile home sale. If this occurs, the bidder will be notified by mail. The bid amount, recording fees, and applicable interest will be refunded.