Timeline for delinquent Real Property

 January 16th
 A 3% penalty is applied to the current year taxes due.
 February 1st
 A 7% penalty is applied to the current year taxes due.
 March 16th
 A 5% penalty is applied to the current year taxes due.
 April 1st
 A Treasurer’s fee of $75 is applied and delinquent tax bills are generated in accordance with South Carolina State Statute 12-51-40(a). If a property has multiple owners additional fees may be applied.
 May
 Delinquent tax notices are sent by certified mail with returned receipt in accordance with South Carolina State Statute 12-51-40(b).
 August
 If the delinquent certified notice was not returned to the Treasurer’s Office with a valid signature the associated property is physically levied by posting.
 September 1st
 An Execution fee of $50 is applied to delinquent accounts and advertised to the public through the Treasurer’s Office website and local newspapers. Personal checks are no longer accepted, payments must be made with guaranteed funds (cash, credit card, money order or cashier’s check). 
 First Monday in October
 Delinquent properties are auctioned at tax sale. Deadline for payment is 5:00 p.m. on Friday before the Tax Sale.

Timeline for delinquent Personal Property in the Debt Setoff Program

 January 16th
 A 3% penalty is applied to the current year taxes due.
 February 1st
 A 7% penalty is applied to the current year taxes due.
 March 16th
 A 5% penalty is applied to the current year taxes due.
 April 1st
 A Treasurer’s fee of $75 is applied and delinquent tax bills are generated in accordance with South Carolina State Statute 12-51-40(a). If a property has multiple owners additional fees may be applied.
 May
 The delinquent taxpayers’ information is submitted to the South Carolina Association of Counties with the purpose of obtaining Social Security Number matches.
 July

 Social Security Number matches are returned to the Treasurer’s Office. Delinquent taxpayers are sent a notification letter in accordance with South Carolina State Statute 12-56-62.

Delinquent taxpayers have 30 days from the date of the notification letter to protest their debt in writing in accordance with South Carolina State Statute 12-56-63.

 August
 The deadline to protest the debt has passed. The Treasurer’s Office contacts all the delinquent taxpayers who have protested to assist in the resolution of their delinquent taxes, this may include an invitation to an informal hearing in accordance with South Carolina State Statute 12-56-65.
 September 1st
 An Execution fee of $50 is applied to delinquent accounts and personal checks are no longer accepted, payments must be made with guaranteed funds (cash, credit card, money order or cashier’s check).
 November
 Informal hearings are held for each delinquent taxpayer who has protested their debt with the Setoff Debt Hearing Officer.
 December
 Any protested accounts left unresolved are submitted for collection to the South Carolina Association of Counties.

Timeline for delinquent Personal Property in the Third Party Collections program

 January 16th
 A 3% penalty is applied to the current year taxes due.
 February 1st
 A 7% penalty is applied to the current year taxes due.
 March 16th
 A 5% penalty is applied to the current year taxes due.
 April 1st
 A Treasurer’s fee of $75 is applied and delinquent tax bills are generated in accordance with South Carolina State Statute 12-51-40(a). If a property has multiple owners additional fees may be applied.
 September 1st
 An Execution fee of $50 is applied to delinquent accounts and personal checks are no longer accepted, payments must be made with guaranteed funds (cash, credit card, money order or cashier’s check).
 October

 Delinquent taxpayers are sent a notification letter of the delinquent taxes due and the Tax Collector’s intent to submit the delinquent taxes to a third-party collections agency. Delinquent taxpayers have 30 days from the date of the notification letter to resolve the debt.

Delinquent accounts being submitted to the third-party collections agency will be advertised in the newspaper and listed on the Treasurer’s website.

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