Delinquent Tax Sale

Note: The 2020 tax sale date has passed.

The sale is held in the County Council Chambers on the first floor of the Cherokee County Administrative Building, 110 Railroad Ave., Gaffney, SC 29340.

Bidder registration is required.

Bidder registration form PDF

Accepted methods of payment: Certified funds: cashier’s check, money order or cash.

Cherokee County Tax Sale Procedures

Note: This information is provided for guidance only and does not constitute legal advice.

Tax sales are conducted once a year, usually in November or December. The date will be announced on the Cherokee County website, on the county’s social media channels, and in local newspapers for three consecutive weeks before the sale.

You must register in order to bid. There is no registration fee.

You may register at the Delinquent Tax Office or online before the sale, or at 9 a.m. on the day of the sale. Bidder registration requires a driver’s License. Bidder receipts, refunds and deeds, if applicable, will be issued in the name registered.

Bid at your own risk. Each property is sold in “as-is” condition. Cherokee County makes no warranty and no representation whatsoever as to the value of the property; the size, shape, boundaries, location or physical characteristic of the property; the number or conditions of any buildings or improvements on the property; or the quality of the title to the property.

Cherokee County strongly urges bidders to research all property and obtain legal advice before placing bids. Our office will not provide research information to you.

This is an open bid, and bidders must use their numbered bidder cards in order to place bids.

The Delinquent Tax Office will present the opening bid, which is made on behalf of the Forfeited Land Commission, and will consist of all delinquent taxes, penalties and costs, plus the current year’s taxes. The properties will be announced for sale in alphabetical order as they appear in the newspaper, along with the owner’s name and map number.

All sales are final. No exceptions.

Terms of sale are cash, cashier’s check or certified funds. All bids must be paid on sale day. All bids are final and non-refundable.

Should any bid amount not be paid on sale day, the defaulting bidder is liable and may be charged up to $500 per bid default.

Note: The South Carolina Code of Laws (Section 12-51-50) states that, “If the defaulting taxpayer or the grantee of record of the property has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, assessments, penalties and costs, further items must not be sold.”

Redemption period

On all sales, the defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within 12 months after the sale redeem the property by paying taxes, penalties, cost and interest. Interest is due on the whole amount of sale based on the month the property is redeemed.

• First three months: 3% of bid amount
• Months four through six: 6% of bid amount
• Months seven through nine: 9% of bid amount
• Last three months: 12% of bid amount

Interest due must not exceed the amount bid on the property on behalf of the Forfeited Land Commission, according to S.C. Code of Laws Section 12-51-55.

Note: During the redemption period, successful bidders have no ownership rights to the property and have no right to enter the premises or contact the owner. Redemption is handled through the Cherokee County Tax Collector’s Office, and ownership rights are transferred only if the property is not redeemed.

South Carolina law provides that the Tax Collector may void a sale at any time before a tax title has passed. If a tax sale is voided, the bidder is refunded their bid amount only.

If the defaulting taxpayer, a grantee from the owner, a mortgagee, a judgment creditor, or a lessee of the property fails to redeem the property within the one-year redemption period, the Tax Collector shall make a tax title to the purchaser or the purchaser’s assignee. The purchaser or assignee is responsible to pay the cost of recording and documentary stamps to the Register of Deeds Office. The purchaser is also responsible for any current taxes due.

During the fourth quarter of the redemption period, the county attorney will perform a title search. If the property owner redeems the property, they are also responsible for the title search fee. If the property is not redeemed, the bidder is responsible for this fee along with deed recording fees.

The tax title is not a warranty title. A purchaser of property at a tax sale acquires the title without warranty and buys at his or her own risk. The Tax Collector is not liable for the quantity of quality of the property sold.