The Kershaw County, SC delinquent tax sale list is published on the Kershaw County Treasurer’s website in the weeks leading up to the autumn auction, and it also runs in The Chronicle-Independent once a week for three consecutive weeks before the sale date.1Kershaw County, SC. Treasurer2South Carolina Legislature. South Carolina Code 12-51-40 – Default on Payment; Levy of Execution; Sale of Property If you plan to bid, start checking the Treasurer’s page under delinquent matters in late summer.
Where To Find the List
Two places. The county posts the current list on the Treasurer’s page under delinquent matters, and the same information appears as a legal notice titled “Delinquent Tax Sale” in The Chronicle-Independent for three straight weeks before the auction.2South Carolina Legislature. South Carolina Code 12-51-40 – Default on Payment; Levy of Execution; Sale of Property Each entry includes the taxpayer’s name and a property description, with the county’s map-block-parcel number serving as the official identifier for real estate.
The list shrinks between publication and sale day. Property owners can pay their delinquent balance right up until the auction, which pulls their parcel from the sale. Expect the final roster on auction morning to be noticeably shorter than the one that ran in the newspaper three weeks earlier.
What Each Entry Tells You
For every parcel, the list shows the owner of record, the Tax Map Number (TMN), and a brief physical description. The TMN is the identifier you want to work from because written descriptions can be vague or outdated, while the TMN ties straight to county mapping records.
Each entry also shows the total amount due, combining unpaid taxes, penalties, and administrative costs. That figure is the opening bid. No one can go lower.
Researching a Parcel Before Auction Day
The list tells you what’s available. It won’t tell you whether a property is worth buying. Pull the TMN into the Kershaw County Assessor’s GIS mapping site to see the parcel’s assessed value and any improvements like buildings or other structures on the land.3Kershaw County, SC. Assessor The county also runs a searchable property records database through qPublic for assessment and ownership information.4qPublic. Kershaw County, SC – Search
Zoning questions go to Kershaw County Planning and Zoning, not the Assessor.3Kershaw County, SC. Assessor Zoning matters more than new bidders expect. A cheap-looking acre might be restricted to agricultural use, and an in-town lot might not allow what you have in mind. Drive by the property too. The list won’t warn you about flood damage, a condemned structure, or anything else that changes what the parcel is actually worth.
Registering To Bid
You have to register before you can bid. Forms are available at the Kershaw County Delinquent Tax Collector’s office or at the auction venue on sale day. There’s no fee, but your paperwork needs to be done before the first property is called.
To register you’ll need a government-issued photo ID and your Social Security Number or Federal Tax Identification Number, which the county records on a W-9.5Kershaw County, SC. Delinquent Matters If you’re bidding for a corporation or LLC, bring documentation showing you have authority to bind the entity, such as a corporate resolution or a letter from the managing member.
How the Auction and Payment Work
The Delinquent Tax Collector runs the sale as a public auction by open outcry, starting each property at the total delinquent amount owed.6South Carolina Legislature. South Carolina Code 12-51-50 – Sale of Property; Procedures; Defaulting Taxpayer or Grantee With More Than One Item To Be Sold Once the auctioneer declares you the winner, you’re committed to pay.
Payment is due in full on the day of the sale. The statute limits acceptable methods to cash, cashier’s check, certified check, or money order.6South Carolina Legislature. South Carolina Code 12-51-50 – Sale of Property; Procedures; Defaulting Taxpayer or Grantee With More Than One Item To Be Sold Personal checks are not accepted. If you plan to bid on more than one parcel, bring more than you think you’ll need. There’s no leaving mid-auction to pick up additional funds.
After payment, the county issues a receipt and a certificate of sale. That certificate records your interest. It does not make you the owner.
The Redemption Period
Winning a bid does not transfer the property. South Carolina gives the original owner, their heirs, and certain creditors twelve months to redeem the parcel by paying back the full delinquent amount plus interest.7South Carolina Legislature. South Carolina Code 12-51-90 – Redemption of Real Property; Assignment of Purchasers Interest During that year you hold a certificate and earn interest, but you cannot occupy, develop, or rent the property.
The interest tier depends on when the owner redeems:
- Months 1 through 3: 3% of the bid amount
- Months 4 through 6: 6% of the bid amount
- Months 7 through 9: 9% of the bid amount
- Months 10 through 12: 12% of the bid amount
These are lump-sum rates, not annualized percentages. If the owner redeems in month five, you receive 6% of your total bid as a single payment.7South Carolina Legislature. South Carolina Code 12-51-90 – Redemption of Real Property; Assignment of Purchasers Interest The later the redemption, the better the return. Most experienced tax sale buyers expect redemption rather than counting on keeping the property.
Getting the Tax Deed and Clearing Title
If nobody redeems within twelve months, the Delinquent Tax Collector issues a tax deed transferring ownership to you, and the deed is recorded with the Kershaw County Register of Deeds.
Here’s where buyers get caught off guard. Under South Carolina law, a tax deed becomes incontestable on procedural or other grounds only after an additional twelve months beyond the redemption period.7South Carolina Legislature. South Carolina Code 12-51-90 – Redemption of Real Property; Assignment of Purchasers Interest For the first year after you receive the deed, someone could still challenge the sale on grounds like improper notice. The full timeline from auction to an incontestable deed runs roughly two years.
Because of that vulnerability window, most tax deed buyers hire an attorney to file a quiet title action, a court proceeding that asks a judge to confirm ownership and wipe out competing claims. Attorney fees for an uncontested quiet title action typically run between $1,500 and $5,000, depending on complexity and whether anyone contests the filing. Build that cost into your budget from the start. A title search before or shortly after the auction, usually $50 to $300, can surface mortgages, liens, or other encumbrances that could complicate your claim.
Liens That Can Survive the Sale
A common misconception is that a tax deed arrives free and clear of everything that came before it. It doesn’t always. While a tax sale generally clears some liens, federal tax liens follow their own rules. Local property tax liens typically take priority over federal tax liens, but the IRS may retain certain rights depending on whether it received proper notice before the sale. If a parcel you’re eyeing has a federal lien recorded against it, talk to an attorney before you bid.
Other encumbrances can survive as well, including utility easements, HOA covenants, and environmental restrictions. None of these will show up on the auction list. The county’s GIS mapping and property records can flag some of them, but a professional title search catches what a casual records check will miss.