What delinquent collection methods does the Treasurer's Office use?

There are multiple programs used to pursue delinquent taxes, which include the delinquent tax sale, Setoff Debt program, and the use of a collection agency. After a property becomes delinquent, it is assigned to a delinquent collections program based on the type of property and entity owning the property, among other criteria.

Each program has its own timeline and notifications, so be sure to note the differences to ensure you're taking advantage of every opportunity to resolve your delinquent balance.

Helpful Hints!

We're required to send multiple correspondences during the delinquency process. Please make sure your mailing address is kept up to date with our Office. Or sign up each of your accounts for e-billing to avoid mailing issues or delays.

Delinquent Tax Sale Debt Setoff Program Collections Agency - American Financial Credit Services

April 1 

A delinquency fee of $250 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). Please note that due to COVID-19 and until further notice, the United States Postal Services has changed its protocol for mail requiring a signature. For this reason, the Treasurer's Office is required to post all delinquent properties.

August 

Delinquent properties are physically levied by posting, which is the placement of a physical sign on the property.

September 1

A delinquency fee of $150 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). During September, for the three weeks leading up to the sale, the properties to be auctioned are advertised to the public through the Treasurer’s Office website and local newspapers.  

October 

Delinquent properties are auctioned at the Tax Sale on Friday, October 7, 2024. The deadline for payment is 5:00 p.m. on Friday, October 4, 2024; we are unable to accept payments on the day of the sale.

April 1 

A delinquency fee of $250 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.

June 

The delinquent taxpayer's information is submitted to the South Carolina Association of Counties (SCAC) with the purpose of obtaining Social Security Number matches.

July 

SCAC returns any matches to the Treasurer’s Office. This is simply identifying which delinquent accounts may file a South Carolina Income Tax return. We do not maintain any owner's Social Security number.

August 

Delinquent taxpayers are sent a notification letter and have 30 days to file a protest of their debt, in accordance with South Carolina State Statutes 12-56-62and 12-56-63, respectively. We will contact all the delinquent taxpayers who have protested to assist in the resolution of their delinquent taxes, which may include an invitation to an informal hearing in accordance with South Carolina State Statute 12-56-65.

September 

A delinquency fee of $150 is applied to delinquent accounts on September 1 and personal checks are no longer accepted; payments must be made with guaranteed funds (cash, credit card, money order, or cashier’s check).

October 

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 and all other accounts are submitted for collection to the South Carolina Association of Counties.

April 1

A delinquency fee of $250 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 1  

A delinquency fee of $150 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

Notification letters are sent to delinquent taxpayers stating that their account will be submitted to American Financial Credit Services (AFCS) for collections.

December

 Delinquent properties are submitted to American Financial Credit Services.