Selling land with back taxes in South Carolina

How South Carolina handles unpaid property taxes

South Carolina sells the land at a tax sale, but the deed can be redeemed for a set period afterward. You can win the land back during that window by paying the taxes, costs and a premium.

The redemption rule in South Carolina: Delinquent property is sold at public auction. The owner, a grantee, or a mortgage or judgment creditor may redeem within 12 months of the sale by paying taxes, penalties, costs and interest. Interest is a lump sum by redemption month: 3% (months 1-3), 6% (4-6), 9% (7-9), 12% (10-12), capped at the forfeited land commission's bid. If not redeemed, a tax title issues to the purchaser, and 12 months later the tax deed cannot be contested.

Law: S.C. Code 12-51-40, 12-51-90, 12-51-130. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

South Carolina land at a glance

• Average farm real estate value: $4,900 per acre (2026, USDA).
• Average property tax on farmland: about $12.86 per acre per year (2022 Census of Agriculture).
• Transfer tax: Deed recording fee of $1.85 per $500 (or fractional part) of value: $1.30 state plus $0.55 county. Collected at deed recording, so functionally a transfer tax. State law bars new local transfer fees, but the Town of Hilton Head Island still charges 0.25% under an older ordinance (S.C. Code 6-1-70).
• Seller disclosure: South Carolina's residential disclosure statement does not apply to a vacant lot with no dwelling, but beachfront land has its own required notice. The Residential Property Condition Disclosure Act covers only residential property with one to four dwelling units (S.C. Code 27-50-20). A sale contract for land seaward of the coastal setback or jurisdictional line must disclose those lines and the local erosion rate (S.C. Code 48-39-330).

These are statewide averages, not an appraisal. See selling land in South Carolina for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions