Charleston County, South Carolina — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → south-carolina. This page covers how Charleston County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Charleston · Population: ~408,522 (2020 census) · Recording unit: county
• FIPS: 45019
• Parent legal framework: south-carolina

C1. Local Tax Sale

• Conducts own sale? Yes — the Charleston County Delinquent Tax Division (under the County Treasurer) conducts the annual delinquent tax sale independently under S.C. Code Title 12, Chapters 49 and 51.
• Platform: In-person public auction — no online bidding. The 2025 sale was held at the Montague Room above the ticket office, North Charleston Coliseum, 5001 Coliseum Dr., North Charleston, SC 29418. Media streaming (viewing only, not bidding) is available. Source: 2025 Tax Sale Bidder Instructions PDF, retrieved 2026-06-02.
• Calendar: Annual; the most recent known sale began Monday, December 8, 2025 at 9:00 AM, continuing on successive days at 9:00 AM with no lunch breaks. A follow-on sealed-bid (silent auction) for Forfeited Land Commission properties ran January 26–February 20, 2026. The sale date for 2026 has not yet been announced as of verification. The delinquent list is published starting ~60 days before the sale. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02); Delinquent Tax sale page (retrieved 2026-06-02).
• Rate within statutory range: Charleston County follows the state default stepped penalty: 3% (months 1–3), 6% (months 4–6), 9% (months 7–9), 12% (months 10–12) on the full bid, capped at the Forfeited Land Commission opening bid. No county-specific deviation found. Source: 2025 Tax Sale Bidder Instructions PDF; south-carolina § 12-51-90.
• Registration & deposit: Bidder registration opens approximately 60 days before the sale and closes ~12 days before the sale (2025: October 6–November 26). Registration fee: $15. Available online or in-person (cash, check, or credit card). No same-day registration. Valid government-issued photo ID required if a bidder wins a bid. Source: Delinquent Tax sale page (retrieved 2026-06-02); 2025 Tax Sale Bidder Instructions PDF.
• Payment terms: No cash accepted. Bids payable by money order, certified check, or bank wire ($35 bank wire fee). Full bid payment due by close of business on the sale day (or by noon the next business day if sale extends near closing). Default fee: $500 per unpaid bid; defaulters may be barred from future sales and the bid is placed with the Forfeited Land Commission. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Opening bid composition: All delinquent taxes, assessments, penalties, costs, and current year’s taxes due (Forfeited Land Commission submits the minimum bid on behalf of the county). Source: 2025 Tax Sale Bidder Instructions PDF; south-carolina § 12-51-55.
• Sealed-bid follow-on: Properties unsold at the primary auction and held by the Forfeited Land Commission enter a sealed-bid silent auction ~30–45 days later. Bids submitted via FLC Sealed Bid Submittal Form (PDF available on the county’s Delinquent Tax page). Source: Delinquent Tax index page (retrieved 2026-06-02); 2025 Tax Sale Bidder Instructions PDF.
• Bundled properties: Where a single owner or company has multiple delinquent properties, those properties are grouped for the sale; once enough bid money is generated on one property to satisfy taxes on all grouped properties, only one bid is collected and only the property bid on is subject to conveyance. This protects owners from losing all properties at once. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Delinquent list location: Published online at https://www.charlestoncounty.gov/departments/delinquent-tax/tax-sale.php beginning ~60 days before the sale (updated weekly); also available in the Delinquent Tax Office. The finalized list is provided to registered bidders on the day of the sale. Source: Delinquent Tax sale page (retrieved 2026-06-02).

C2. Local Redemption → framework: right-of-redemption

• Where to redeem locally: Charleston County Delinquent Tax Division, Lonnie Hamilton III Public Services Building, 4045 Bridge View Dr., N. Charleston, SC 29405.
• Redemption period: 12 months from the date of the delinquent tax sale (state law, § 12-51-90).
• Local fees: State default stepped penalty (3%/6%/9%/12% by quarter on the full bid). Mobile homes: redemption additionally requires monthly rent equal to 1/12 of the prior year’s base tax (minimum $10/month). Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Redemption contact: Charleston County Delinquent Tax Division · (843) 202-6570 · DelinquentTax@CharlestonCounty.org · 4045 Bridge View Dr., N. Charleston, SC 29405 · M–F 8:30 AM–5 PM.
• Refund process: When a property is redeemed or a sale is voided, the Delinquent Tax Office notifies the bidder by mail. The bidder must return the original receipt (typically on blue paper with the county seal on the back) to receive a refund. Allow at least 20 business days for processing. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Voided sale: The Delinquent Tax Collector may overturn a tax sale at any time before a tax title is issued (e.g., for bankruptcy, county error). If voided, the bidder receives the full bid plus actual interest earned while the funds were held. Charleston County reports approximately a 10% void rate and an 80% redemption rate. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Deviations from state default: None identified beyond the mobile home rent provision. Bidders may not redeem property in which they placed a bid (only the defaulting taxpayer, grantee from the owner, or mortgage or judgment creditor may redeem). Source: 2025 Tax Sale Bidder Instructions PDF; south-carolina § 12-51-90.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Claim filing venue: Charleston County Delinquent Tax Division, Lonnie Hamilton III Public Services Building, 4045 Bridge View Dr., N. Charleston, SC 29405. Source: Delinquent Tax sale page (retrieved 2026-06-02).
• Claim form: Charleston County requires an overage claim form (name not confirmed from a retrieved direct URL). The Delinquent Tax sale page states: “excess funds (tax sale overage) over and above the amount of taxes, assessments, costs and fees due will be available for the owner of record at the time of the end of redemption. These overages are paid out by filing an overage claim form.” A direct PDF URL for the form was not found on the retrieved pages; contact the office at (843) 202-6570 or DelinquentTax@CharlestonCounty.org to obtain it. Source: Delinquent Tax sale page (retrieved 2026-06-02). needs_verification: Direct URL for the overage claim form PDF.
• Local deadline notes: Overage is not payable until 90 days after the tax deed has been filed with the Register of Deeds. Per state law (§ 12-51-130), if another claimant institutes a judicial action during that 90-day window, payment is held pending resolution. If unclaimed for 5 years from the date of the tax sale, the overage escheats to the county general fund. Source: Delinquent Tax sale page (retrieved 2026-06-02); south-carolina §§ 12-51-60, 12-51-130.
• Unclaimed-funds list published: Not confirmed from retrieved pages. needs_verification: Whether Charleston County publishes a searchable list of unclaimed tax-sale overages.
• Contact: Delinquent Tax Division · (843) 202-6570 · DelinquentTax@CharlestonCounty.org · 4045 Bridge View Dr., N. Charleston, SC 29405.

▸ For Investors / Operators — Charleston County holds an annual in-person sale (Montague Room, North Charleston Coliseum) with a $15 registration fee, a 12-month stepped-penalty redemption period (3%/6%/9%/12%), and roughly an 80% redemption rate and 10% void rate — factor both into projected hold periods. Properties not sold at the primary auction pass to the Forfeited Land Commission sealed-bid process. Mortgagees are separately noticed during the redemption period; other lien types (IRS, state, mechanic’s) survive the tax sale and follow the purchaser. See south-carolina for the full lien-survival and title-path analysis before committing capital.

▸ For Former Owners — If the auction bid exceeded all taxes, assessments, costs, and fees, the overage belongs to the record owner at the end of the 12-month redemption period. File an overage claim form with the Charleston County Delinquent Tax Division (4045 Bridge View Dr., N. Charleston; (843) 202-6570; DelinquentTax@CharlestonCounty.org); the overage is not paid until 90 days after the tax deed is filed. Unclaimed overages escheat to the county general fund after 5 years from the date of the tax sale.

C4. Offices & Contacts

C5. Local Procedure Notes

• Delinquency timeline: Real property taxes due by January 15 without penalty; 15% cumulative penalty accrues and the bill is sent to the Delinquent Tax Division after March 17. Source: Treasurer page (retrieved 2026-06-02).
• Pre-sale notice chain (§§ 12-51-40, 12-49-300): Per the Charleston County Master-in-Equity tax-sale law primer, Charleston County follows the six-step notice sequence required by state law: (1) Delinquent Tax Notice mailed April 1 or soon after; (2) Levy Notice via certified mail after 30 days unpaid; (3) Physical posting if certified mail returned; (4) Publication in newspaper three consecutive weeks; (5) Redemption notice 20–45 days before redemption period ends (§ 12-51-120); (6) Mortgagee notice 30 days before deed delivery (§ 12-49-300). Source: Master-in-Equity tax-sale law primer (retrieved 2026-06-01 per SC state page); 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Mortgagee notice: During the redemption period, the Delinquent Tax Office notifies any mortgage holders associated with the property. If the mortgage holder does not redeem, it loses its interest. Other lien types (mechanic’s, IRS, state, etc.) survive the tax sale. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Conveyance process: Property not redeemed is conveyed by tax title (quit claim deed) to the successful bidder within 30 days after the 12-month redemption period expires. The purchaser must pay all applicable deed recording fees to the Register of Deeds before the deed is recorded. If the purchaser fails to pay, the county pays and collects the amount by legal means. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Bid assignments: Assignments of a bid are accepted from approximately December 15 through November 6 of the redemption year. Source: 2025 Tax Sale Bidder Instructions PDF (retrieved 2026-06-02).
• Mortgage foreclosure sales (Master-in-Equity): The Master-in-Equity handles all judicial mortgage foreclosure sales.
  • Final sales: County Council Chambers, Public Services Building, 4045 Bridge View Dr., North Charleston, SC — Tuesdays.
  • Re-open (deficiency) sales: Judicial Center, Courtroom 2A, 100 Broad St., Charleston, SC — Thursdays.
  • Registration: Bidder registration form + valid government photo ID required; deadline is Monday noon prior to the sale; no same-day registration. Submit to CYarborough@CharlestonCounty.org or mail to 100 Broad St., Suite 266, Charleston, SC 29401.
  • Deposit: 5% of bid in cash or certified funds, payable to “Charleston County Master in Equity” by 3:30 PM on sale day.
  • Full payment: 20 days after sale if deficiency waived; 30 days if deficiency sought.
  • Upset bid: When a deficiency judgment is sought, bidding remains open for 30 days; the property is re-auctioned at the re-open sale. Original plaintiff may bid only at the first sale; third-party bidders must have deposited funds at the first sale.
  • Lis pendens: Must be filed no more than 20 days before the complaint and at least 20 days before entry of foreclosure decree; served within 60 days of filing or becomes invalid.
  • Master’s deed: The Master-in-Equity executes a deed to the successful bidder; title is without warranty.
  • Source: Master-in-Equity bidding instructions (retrieved 2026-06-02); Master-in-Equity mortgage foreclosure primer (retrieved 2026-06-02); Master Auction List (retrieved 2026-06-02).
• Forfeited Land Commission (FLC): Properties receiving no third-party bid at auction are bid in by the FLC on behalf of the county at the minimum amount. These then enter the sealed-bid sale. Source: 2025 Tax Sale Bidder Instructions PDF; south-carolina § 12-51-55.

C6. Records Access

• Parcel search / tax payment portal: https://sc-charleston.publicaccessnow.com/ — search real property records, pay taxes online (credit/debit 2–4% fee; e-check no fee). Operated by Charleston County / Aumentum Technologies.
• Recorder / Register of Deeds deed search: https://www.charlestoncounty.gov/departments/rod/rodsearch.php — deed/mortgage/UCC/lien index (1978–present); images from October 1994–present. Day book (same-day recordings): https://roddaybook.charlestoncounty.gov/ (recordings accepted 7:30 AM–6:00 PM). Historic property record cards: https://prcweb.charlestoncounty.gov/.
• GIS parcel viewer: https://gisccgis.charlestoncounty.gov/public_search/ — county GIS parcel search.
• GIS hub: https://charleston-county-gis-chascogis.hub.arcgis.com/
• Delinquent tax sale list: https://www.charlestoncounty.gov/departments/delinquent-tax/tax-sale.php — published ~60 days before sale, updated weekly.
• Mortgage foreclosure auction running list: https://www.charlestoncounty.gov/foreclosure/runninglist.html — June/July 2026 sales confirmed present on retrieval 2026-06-02.

C7. Meta

• parent_state: south-carolina
• last_verified: 2026-06-02
• confidence: 0.89
• completeness_score: 0.87
• gap_score: 7

sources:

• {type: agency_doc, url: “https://www.charlestoncounty.gov/departments/delinquent-tax/files/2025-Tax-Sale-Bidder-Instructions.pdf”, retrieved: 2026-06-02} — 2025 Tax Sale Bidder Instructions PDF: sale date (Dec 8, 2025), location (North Charleston Coliseum Montague Room), registration ($15, Oct 6–Nov 26), payment terms (no cash; money order/certified check/bank wire;$500 default fee), bundled-property rule, sealed-bid follow-on (Jan 26–Feb 20, 2026), redemption schedule (3/6/9/12%), mobile home rent, void/refund process, conveyance timeline, bid assignment window, statutory cites §§ 12-45-180, 12-49, 12-51
• {type: agency, url: “https://www.charlestoncounty.gov/departments/delinquent-tax/tax-sale.php”, retrieved: 2026-06-02} — Delinquent Tax sale page: overage claim process (90-day hold after deed filing, overage claim form required), delinquent list publication schedule, registration details, contact info
• {type: agency, url: “https://www.charlestoncounty.gov/departments/delinquent-tax/index.php”, retrieved: 2026-06-02} — Delinquent Tax Division main page: office address (4045 Bridge View Dr., N. Charleston SC 29405), phone (843) 202-6570, fax (843) 202-6066, hours, FLC sealed-bid process description
• {type: agency, url: “https://www.charlestoncounty.gov/departments/master-in-equity/law-tax-sales.php”, retrieved: 2026-06-01} — Master-in-Equity tax-sale law primer (Judge Roger M. Young): six-notice sequence, §§ 12-51-40/12-49-300, redemption 12 months, 12% interest for non-owner-occupied last 6 months, surplus/5-year escheat, strict compliance requirement
• {type: agency, url: “https://www.charlestoncounty.gov/departments/master-in-equity/mortgage-forclosures-primer.php”, retrieved: 2026-06-02} — Mortgage foreclosure primer: lis pendens (≤20 days before complaint; served within 60 days), 10-day exceptions window, 20-day/30-day bid compliance periods, deficiency appraisal, Rule 71(c) SCRCP surplus distribution
• {type: agency, url: “https://www.charlestoncounty.gov/departments/master-in-equity/bidding.php”, retrieved: 2026-06-02} — Master-in-Equity bidding instructions: registration (Monday noon deadline; email CYarborough@CharlestonCounty.org; 100 Broad St Suite 266), 5% deposit by 3:30 PM, full payment 20/30 days, sale locations (final: Public Services Bldg Tuesdays; reopens: Judicial Center Courtroom 2A Thursdays), upset bid 30-day deficiency period
• {type: agency, url: “https://www.charlestoncounty.gov/foreclosure/runninglist.html”, retrieved: 2026-06-02} — Master Auction List: June/July 2026 sales present; sale locations confirmed; bidder registration deadline (Monday noon prior to sale) confirmed
• {type: agency, url: “https://www.charlestoncounty.gov/departments/master-in-equity/index.php”, retrieved: 2026-06-02} — Master-in-Equity department page: address (100 Broad St., Suite 266, Charleston SC 29401), phone (843) 958-5070, fax (843) 958-5077, email MDennis@CharlestonCounty.org
• {type: agency, url: “https://www.charlestoncounty.gov/departments/clerk-of-court/index.php”, retrieved: 2026-06-02} — Clerk of Court: Julie J. Armstrong, 100 Broad St. Suite 106, Charleston SC 29401, (843) 958-5000, clerkofcourt@charlestoncounty.org
• {type: agency, url: “https://www.charlestoncounty.gov/departments/treasurer/index.php”, retrieved: 2026-06-02} — Treasurer: Mary Tinkler, O.T. Wallace Bldg. Suite 120, 101 Meeting St. Charleston SC 29401, (843) 958-4360; delinquency threshold (March 17); tax payment portal SC-Charleston.PublicAccessNow.com
• {type: agency, url: “https://www.charlestoncounty.gov/departments/auditor/index.php”, retrieved: 2026-06-02} — Auditor: Peter J. Tecklenburg, 101 Meeting St., (843) 958-4200; calculates/mails tax bills for ~186,000 parcels
• {type: agency, url: “https://www.charlestoncounty.gov/departments/rod/”, retrieved: 2026-06-02} — Register of Deeds: Karen Hollings, O.T. Wallace Bldg. Suite 200, 101 Meeting St. Charleston SC 29401, (843) 958-4800, PWCustomerService@CharlestonCounty.org
• {type: agency, url: “https://www.charlestoncounty.gov/departments/rod/rodsearch.php”, retrieved: 2026-06-02} — ROD deed/mortgage search: index 1978–present, images Oct 1994–present, search by name/date/type/book-page/parcel
• {type: agency, url: “https://roddaybook.charlestoncounty.gov/”, retrieved: 2026-06-02} — ROD Day Book: same-day recording search; hours 7:30 AM–6:00 PM; effective Nov 3, 2025 change noted
• {type: agency, url: “https://www.charlestoncounty.gov/online-services.php”, retrieved: 2026-06-02} — Online services portal: confirmed ROD Day Book, ROD Document Search, GIS parcel viewer, historic property record card, tax payment portal URLs
• {type: agency, url: “https://sc-charleston.publicaccessnow.com/”, retrieved: 2026-06-02} — Tax payment/parcel search portal: real property search, tax payment (credit/debit 2–4% fee; e-check free), powered by Aumentum Technologies
• {type: agency, url: “https://sheriff.charlestoncounty.gov/”, retrieved: 2026-06-02} — Sheriff: Carl Ritchie, (843) 202-7200

needs_verification:

• Direct URL for the Charleston County overage claim form PDF (county page confirms form exists but no direct URL was found on retrieved pages; contact DelinquentTax@CharlestonCounty.org).
• Whether Charleston County publishes a searchable list of unclaimed tax-sale overages online.
• Current Master-in-Equity judge name (page returned contact email MDennis@CharlestonCounty.org but no judge name on retrieved page).
• Delinquent Tax Division director/collector name (office phone and address confirmed; individual name not on retrieved pages).
• Sheriff’s physical address (number confirmed; street address not extracted from retrieved page).
• 2026 delinquent tax sale date (not yet published as of 2026-06-02; 2025 sale was Dec 8, 2025).
• Whether the 12% non-owner-occupied residential interest rate noted in the Master-in-Equity primer (last 6 months) reflects current statutory law or an older version of § 12-51-90 (state page shows 9% for months 7–9 and 12% for months 10–12 for all property; needs reconciliation).

cross_links: south-carolina, right-of-redemption, surplus-funds, tyler-v-hennepin-county, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, sheriff-sale, treasurer-sale, due-process-notice, massenberg-v-clarendon-county-treasurer

changelog:

• 2026-06-02 — Initial population from Charleston County official pages: Delinquent Tax Division (main page + tax sale page + 2025 Bidder Instructions PDF pdftotext-extracted), Master-in-Equity (tax-sale law primer + mortgage foreclosure primer + bidding instructions + auction running list), Treasurer, Auditor, Clerk of Court, Register of Deeds (main + deed search + day book portals), Sheriff, online services portal, tax payment portal. All key operational facts (registration fee, payment terms, auction venue, overage 90-day rule, mortgage foreclosure sale schedule + deposit) verified against retrieved primary sources.

▸ For Investors / Operators — Charleston County holds an annual in-person sale (Montague Room, North Charleston Coliseum) with a $15 registration fee, a 12-month stepped-penalty redemption period (3%/6%/9%/12%), and roughly an 80% redemption rate and 10% void rate — factor both into projected hold periods. Properties not sold at the primary auction pass to the Forfeited Land Commission sealed-bid process. Mortgagees are separately noticed during the redemption period; other lien types (IRS, state, mechanic’s) survive the tax sale and follow the purchaser. See south-carolina for the full lien-survival and title-path analysis before committing capital.

▸ For Former Owners — If the auction bid exceeded all taxes, assessments, costs, and fees, the overage belongs to the record owner at the end of the 12-month redemption period. File an overage claim form with the Charleston County Delinquent Tax Division (4045 Bridge View Dr., N. Charleston; (843) 202-6570; DelinquentTax@CharlestonCounty.org); the overage is not paid until 90 days after the tax deed is filed. Unclaimed overages escheat to the county general fund after 5 years from the date of the tax sale.

Legal information, not legal advice. This page summarizes Charleston County, South Carolina operations for educational purposes and may be incomplete or out of date. Statutes and local procedures change. Verify every cited primary source and consult a licensed South Carolina attorney before acting. Last verified: 2026-06-02.