USA Foreclosure Wiki

Lexington County, SC

18 min read

Lexington 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 Lexington County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Lexington, SC
  • Population (2020 census): ~297,684
  • FIPS: 45063
  • Recording unit type: county
  • Parent legal framework: south-carolina

C1. Local Tax Sale

  • Conducts own sale? Yes — the Lexington County Treasurer / Delinquent Tax Department conducts an annual redeemable-deed delinquent tax sale under S.C. Code Title 12, Chapter 51.
  • Platform: In-person auction only — Lexington County has historically conducted its sale as a live, onsite auction with no internet bidding. The county contracts with Meares Property Advisors, Inc. (SC Auction Firm License 4109) to conduct the sale. For the 2026 sale cycle the county page listed “ONLINE BIDDER REGISTRATION ONLY” with a registration link to be provided; whether the 2026 auction itself will allow remote bidding is not yet confirmed (needs_verification).
  • Calendar:
    • Frequency: Annual
    • Typical month: Fall (October–December); recent history — December 4, 2023 · November 4, 2024 · December 8, 2025
    • Next known sale (2026): November 2, 2026, 10:00 AM at Barr Road Sports Complex, 213 Barr Road, Lexington, SC 29072 (per county delinquent-taxes page, retrieved 2026-06-02)
    • Publication: Three consecutive weekly newspaper advertisements in the Lexington Chronicle and Twin City News (Oct 15, 22, 29 for the 2026 sale); extra copies distributed to Chapin, Cayce, Gaston, Irmo, Pelion, Swansea, and West Columbia.
    • Posting: Begins on or around September 21, 2026.
    • Source: https://lex-co.sc.gov/departments/treasurer/delinquent-taxes (retrieved 2026-06-02)
  • Rate within statutory range: The county follows the statewide stepped redemption-penalty structure (3% / 6% / 9% / 12% by quarter) set in S.C. Code § 12-51-90; no county-specific deviation found.
  • Registration & deposit:
    • Pre-registration begins approximately two weeks before the sale, in person only at the Treasurer’s Office (212 South Lake Drive, Suite 102, Lexington, SC 29072). Online and phone registration are not offered.
    • Day-of registration is available at the venue; bring a valid driver’s license.
    • Payment: Full payment in cash, check, or money order on the day of sale. No payments taken at the delinquent tax office on sale day; delinquent-tax pay-off accepted at the sale venue only until 10:00 AM.
    • Source: county delinquent-taxes page + taxsalefinders.com listing (retrieved 2026-06-02)
  • Bidder requirements: Bring valid driver’s license for ID. Full bid amount due in legal tender on sale day (S.C. Code § 12-51-50). No pre-registration deposit requirement confirmed (payment in full is required at time of sale).
  • Delinquent list location:

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

  • Where to redeem: The Lexington County Treasurer / Delinquent Tax Department, 212 South Lake Drive, Suite 101, Lexington, SC 29072. Phone: (803) 785-8345 (Brett Finley, Delinquent Tax Dept.). The statutory agent for receiving redemption payment is “the person officially charged with the collection of delinquent taxes” (S.C. Code § 12-51-90).
  • Redemption period: 12 months from the date of the delinquent tax sale (S.C. Code § 12-51-90).
  • Redemption amount: Full tax-sale bid + stepped penalty (3/6/9/12% by quarter) + any subsequent taxes/assessments paid by the purchaser; capped at the FLC bid amount for the penalty portion. (§ 12-51-90)
  • Who may redeem: The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor. (§ 12-51-90)
  • Pre-deed notice: Collector mails certified notice not more than 45 nor fewer than 20 days before the end of the redemption period. (§ 12-51-120)
  • Local fees: No county-specific redemption fee beyond the statutory penalty confirmed.
  • Deviations from state default: None found. Redemption follows Title 12, Ch. 51 exactly.
  • Contact:
    • Office: Treasurer / Delinquent Tax Department
    • Address: 212 South Lake Drive, Suite 101, Lexington, SC 29072
    • Phone: (803) 785-8217 (Treasurer) · (803) 785-8345 (Delinquent Tax)
    • Hours: Monday–Friday 8:00 AM – 5:00 PM
    • URL: https://lex-co.sc.gov/departments/treasurer

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

  • Claim filing venue: The Lexington County Delinquent Tax Department (under the Treasurer’s Office), 212 South Lake Drive, Suite 101, Lexington, SC 29072. Phone: (803) 785-8345. Pursuant to S.C. Code § 12-51-130, overage belongs to the owner of record immediately before the end of the redemption period; the Delinquent Tax Office holds and disburses the funds. If another claimant disputes, the dispute is resolved in the Court of Common Pleas within 90 days of deed execution.
  • Claim form: County Overage Claim Form (notarized), notified to claimant by certified mail by the delinquent tax collector after the tax deed is issued. No standalone form URL confirmed on county site (needs_verification — county may mail it with the notification letter).
  • Local deadline notes:
    • Overage is payable 90 days after execution of the tax deed unless a judicial action in Common Pleas is filed during that time by another claimant. (§ 12-51-130)
    • If not claimed within 5 years of the public auction sale date, the overage escheats to the Lexington County general fund. (§ 12-51-130)
  • Notification to former owner: After the tax deed is issued, the delinquent tax collector notifies the defaulting taxpayer and the owner of record in writing of any overage owed. (§ 12-51-60)
  • Unclaimed list published? No confirmed public unclaimed-overage list on the county website (needs_verification).
  • Contact: Brett Finley, Delinquent Tax Department

▸ For Investors / Operators — Lexington County conducts its annual delinquent tax sale through Meares Property Advisors at Barr Road Sports Complex (213 Barr Road, Lexington); the 2026 sale is scheduled for November 2, 2026 at 10:00 AM. The sale follows South Carolina’s redeemable-deed structure with a 12-month redemption period and a stepped penalty (3/6/9/12% by quarter). No online bidding has been confirmed for the sale itself (only online pre-registration for 2026); day-of registration is also available with a valid driver’s license. Full payment in cash, check, or money order is required on sale day; delinquent-tax payoffs at the venue must occur before 10:00 AM. Title is generally not insurable immediately post-sale — a quiet-title action in the Court of Common Pleas (referred to Master-in-Equity) is advisable under SC’s strict-compliance void rule. Judicial mortgage-foreclosure sales are held by the Master-in-Equity on the first Monday of each month at 11:00 AM, requiring a 5% deposit in certified funds.

▸ For Former Owners — The Lexington County Delinquent Tax Department notifies the defaulting taxpayer and owner of record of any overage after the tax deed issues (§ 12-51-60). Overage is payable 90 days after execution of the tax deed unless another claimant files a judicial action in the Court of Common Pleas within that window. If you do not claim the overage within 5 years of the public auction date, it escheats to the Lexington County general fund (§ 12-51-130). Contact Brett Finley, Delinquent Tax Department (212 South Lake Drive, Suite 101, Lexington; (803) 785-8345) to claim.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Delinquent TaxJim Eckstrom, Treasurer; Brett Finley, Delinquent Tax212 South Lake Drive, Suite 101, Lexington, SC 29072(803) 785-8217 (Treas.) · (803) 785-8345 (Del. Tax)https://lex-co.sc.gov/departments/treasurer
Clerk of CourtLisa M. Comer205 East Main Street, Lexington, SC 29072(803) 785-8212https://lex-co.sc.gov/departments/clerk-court
Register of DeedsTina Guerry212 South Lake Drive, Suite 301, Lexington, SC 29072(803) 785-8168https://lex-co.sc.gov/departments/register-deeds
Master-in-Equity (foreclosure sales)Judge James O. Spence205 East Main Street, Suite 204, Lexington, SC 29072(803) 785-8291https://lex-co.sc.gov/departments/master-equity
AssessorRichard W. Dolan212 South Lake Drive, Suite 201, Lexington, SC 29072(803) 785-8190https://lex-co.sc.gov/departments/assessor
Sheriff(Lexington County Sheriff’s Dept.)521 Gibson Road, Lexington, SC 29072(803) 785-8230https://www.lexingtonscsheriff.com/

C5. Local Procedure Notes

  • Tax sale auction conductor: Meares Property Advisors, Inc. (SC Auction Firm License 4109) has conducted Lexington County delinquent tax auctions for at least 2021–2024; confirmed in-person, live auction format for those years. The county website for 2026 listed “ONLINE BIDDER REGISTRATION ONLY,” suggesting a possible shift to online registration (but the sale itself remained at Barr Road Sports Complex physically). Clarify with Delinquent Tax Dept. before assuming remote bidding is available.
  • Venue consistency: Barr Road Sports Complex (213 Barr Road, Lexington, SC 29072) has been the consistent physical auction site for recent years.
  • Payment deadline on sale day: Delinquent taxes can be paid at the sale venue to stop a specific property from being auctioned, but only before 10:00 AM on sale day; the delinquent tax office itself does not take payments that day.
  • Newspaper publication: Lexington Chronicle and Twin City News (three consecutive weeks), with copies distributed to municipal areas including Chapin, Cayce, Gaston, Irmo, Pelion, Swansea, and West Columbia.
  • Forfeited Land Commission: The FLC bids the opening (minimum) bid on behalf of the county on any property that draws no third-party bid, per § 12-51-55. FLC-held properties can be purchased by submitting an offer form to the Treasurer’s Office (FLC Offer Form PDF available on county website). FLC property list: https://lex-co.sc.gov/departments/treasurer/forfeited-land-commission/flc-property-list
  • Judicial (mortgage) foreclosure sales: Conducted by the Master-in-Equity Court (Judge James O. Spence), first Monday of each month at 11:00 AM in Courtroom 3-A of the Judicial Center. Sale roster published approximately the Tuesday after first newspaper advertisement in the Lexington Chronicle or The State. Winning bidder must deposit 5% of bid in certified funds or money order by 4:00 PM on sale day (nonrefundable, applied to court costs); remainder due in 20–30 days. Open (not sealed) bidding; no pre-registration required. Sale book available in Clerk of Court’s Records Room (1st floor, Judicial Center). Source: https://lex-co.sc.gov/departments/master-equity/judicialforeclosure-sales-information-and-links
  • Deviations from state default: None confirmed; county follows Title 12, Ch. 51 as written.

C6. Records Access

C8. Title & Quiet Title

  • Title type: Redeemable deed (tax deed issued after the 12-month redemption period expires unredeemed; S.C. Code §§ 12-51-90, 12-51-130).
  • Quiet title action:
    • Required? Not legally mandatory, but commonly advisable — without a quiet title action (or a Tax Title Services-type certification), Lexington County tax deeds are generally not insurable by title companies immediately after issuance because of South Carolina’s strict-compliance void rule (massenberg-v-clarendon-county-treasurer; rives-v-bulsa). SC title practitioners typically wait for both the 12-month redemption period to expire and the recording of the deed before proceeding.
    • Type: Judicial
    • Court: Court of Common Pleas, Lexington County (Circuit Court, located at the Judicial Center, 205 East Main Street, Lexington, SC 29072). Quiet title falls under equity jurisdiction; cases are assigned via Circuit Court order of reference to the Master-in-Equity. Source: De Bruin Law Firm; general SC equity jurisdiction.
    • Typical timeline: 3–12+ months (contested cases may exceed 1 year); service by publication alone takes approximately 2 months (3 weeks of publication + 30-day answer period). Source: practitioner commentary (De Bruin Law Firm; Tax Title Services); exact Lexington County timeline not confirmed from a county primary source (needs_verification).
    • Typical cost range: Approximately $2,500–$5,000+ attorney fees plus publication costs ($100–$500); does not include filing fees. Source: LienSuite and practitioner commentary (secondary sources; no Lexington County primary source retrieved — needs_verification).
  • Deed seasoning local notes: Under § 12-51-90(C), the tax deed is “incontestable on procedural or other grounds” after the deed is recorded plus an additional 12 months. Title companies generally require this incontestability period to run (plus a clear curative review of the § 12-51-40 notice chain, especially post-Massenberg) before issuing title insurance. No Lexington County-specific deed seasoning policy confirmed (needs_verification).
  • Title insurers active locally: The major national underwriters operating through SC agents are active in Lexington County — Fidelity National Title / Commonwealth Land Title, First American Title, Stewart Title, and Chicago Title all maintain SC agency networks. No Lexington County-specific insurer list confirmed from a primary source (needs_verification — verify with local real estate attorneys).

C9. Purchaser Obligations

  • Subsequent tax payment office: After the tax sale, current year and subsequent ad valorem taxes continue to accrue and are billed to the property owner of record. Under SC’s redeemable-deed structure, the original owner (or grantor) typically remains liable for taxes during the 12-month redemption period; the tax-sale purchaser does not hold a deed yet. If the purchaser pays subsequent taxes, those amounts are added to the redemption amount owed to the purchaser (§ 12-51-90). Payment of subsequent taxes is made at the Lexington County Treasurer’s Office (212 South Lake Drive, Suite 101) or online at https://lexingtoncountytreasurer.qpaybill.com/. Note: the statute does not impose an affirmative obligation on the purchaser to pay subsequent taxes during the redemption period; this is a practical step if the purchaser wishes to protect priority. Specific local guidance should be confirmed with the Delinquent Tax Department (needs_verification).
  • Notice to owner procedure: The delinquent tax collector is responsible for the statutory notices — specifically the certified pre-deed notice mailed 20–45 days before the end of the redemption period (§ 12-51-120) and the written notification of any overage owed after the deed issues (§ 12-51-60). The tax-sale purchaser has no separate statutory obligation to personally notice the prior owner during the redemption period under Title 12, Ch. 51. However, purchasers seeking to pursue ejectment or undertake quiet title actions post-deed will be required to serve the former owner through standard civil process rules.
  • Redemption payment office: The former owner (or other eligible party) redeems by paying the full amount to the Lexington County Delinquent Tax Department, 212 South Lake Drive, Suite 101, Lexington, SC 29072, phone (803) 785-8345, within 12 months of the sale date.
  • Occupancy and access notes: Under SC law, delivery of the tax deed to the clerk/register is deemed to put the purchaser in constructive possession (§ 12-51-130). As a practical matter, during the 12-month redemption period the original owner typically remains in occupancy; actual possession disputes require ejectment action through the Court of Common Pleas after the deed is recorded. No Lexington County-specific practice note on occupancy confirmed from a county primary source (needs_verification).

C10. Local Restrictions

  • Right of first refusal active? No confirmed municipal or land bank right of first refusal for Lexington County tax sales. No evidence found of a Lexington County or Lexington municipality ROFR exercised at the tax sale (needs_verification — confirm with county legal department).
  • Land bank name: None confirmed. Lexington County does not appear to have a dedicated public land bank entity. The Forfeited Land Commission (FLC) functions as the county’s mechanism for acquiring and disposing of unredeemed tax-sale properties, but it is not a “land bank” in the community development sense. FLC properties are sold by offer form through the Treasurer’s Office. Source: https://lex-co.sc.gov/departments/treasurer/forfeited-land-commission
  • Land bank URL: N/A (FLC: https://lex-co.sc.gov/departments/treasurer/forfeited-land-commission)
  • Entity or insider notes: No Lexington County-specific restrictions on entity purchasers or insider restrictions found beyond SC state law. South Carolina’s Title 12, Ch. 51 imposes no entity-type restrictions on who may bid at the delinquent tax sale. No local ordinance restricting LLCs, trusts, or other entities confirmed (needs_verification).

C7. Meta

sources:

needs_verification:

  • Whether the 2026 Lexington County delinquent tax sale will permit online (remote) bidding in addition to online pre-registration, or whether the sale remains in-person only as in 2021–2024.
  • Exact local Overage Claim Form URL or form name for Lexington County; whether the county publishes an unclaimed overage list online.
  • Exact county Court of Common Pleas filing fees and any local Master-in-Equity standing order affecting quiet title timeline in Lexington County specifically.
  • Typical total quiet title cost and timeline specific to Lexington County (practitioner ranges cited are statewide estimates).
  • Whether any title insurer has a specific policy or exception list related to Lexington County tax deeds post-Massenberg (2024).
  • Whether any Lexington County municipality (Lexington town, Cayce, West Columbia, Irmo, etc.) exercises a right of first refusal or has a land bank program for tax-sale properties.
  • Whether Lexington County has any local ordinance restricting entity (LLC, trust) bidders at the delinquent tax sale.
  • Purchaser’s specific obligation (if any) to pay subsequent taxes during the redemption period and the exact procedure for doing so and adding those amounts to the redemption figure.
  • Occupancy and possession practice during the 12-month redemption period — whether Lexington County has any local enforcement policy.

cross_links: south-carolina, right-of-redemption, surplus-funds, treasurer-sale, sheriff-sale, massenberg-v-clarendon-county-treasurer, rives-v-bulsa, dibble-v-bryant, tyler-v-hennepin-county, bankruptcy-automatic-stay, heirs-property

changelog:

  • 2026-06-02 — Initial population from Lexington County official website (treasurer, master-in-equity, register of deeds, clerk of court, assessor, FLC pages) + Meares Property Advisors auction pages (2023–2024) + taxsalefinders 2025 listing + SC quiet title practitioner sources. gap_score 9 (all from needs_verification / honest gaps — rows 1–2 only).

▸ For Investors / Operators — Lexington County conducts its annual delinquent tax sale through Meares Property Advisors at Barr Road Sports Complex (213 Barr Road, Lexington); the 2026 sale is scheduled for November 2, 2026 at 10:00 AM. The sale follows South Carolina’s redeemable-deed structure with a 12-month redemption period and a stepped penalty (3/6/9/12% by quarter). No online bidding has been confirmed for the sale itself (only online pre-registration for 2026); day-of registration is also available with a valid driver’s license. Full payment in cash, check, or money order is required on sale day; delinquent-tax payoffs at the venue must occur before 10:00 AM. Title is generally not insurable immediately post-sale — a quiet-title action in the Court of Common Pleas (referred to Master-in-Equity) is advisable under SC’s strict-compliance void rule. Judicial mortgage-foreclosure sales are held by the Master-in-Equity on the first Monday of each month at 11:00 AM, requiring a 5% deposit in certified funds.

▸ For Former Owners — The Lexington County Delinquent Tax Department notifies the defaulting taxpayer and owner of record of any overage after the tax deed issues (§ 12-51-60). Overage is payable 90 days after execution of the tax deed unless another claimant files a judicial action in the Court of Common Pleas within that window. If you do not claim the overage within 5 years of the public auction date, it escheats to the Lexington County general fund (§ 12-51-130). Contact Brett Finley, Delinquent Tax Department (212 South Lake Drive, Suite 101, Lexington; (803) 785-8345) to claim.

Legal information, not legal advice. This page summarizes Lexington County, South Carolina procedures for educational purposes and may be incomplete or out of date. Statutes, county procedures, and court rules change. Verify every cited primary source — especially sale dates, registration deadlines, and overage claim procedures — directly with the Lexington County Treasurer’s Office at (803) 785-8345 before acting. Consult a licensed South Carolina attorney before making legal decisions. Last verified: 2026-06-02.

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