Tax Sales in South Carolina

It is very important for heirs’ property owners to make sure property taxes are paid in full because tax sales can lead to loss of land. Property becomes subject to a tax sale when a landowner fails to pay annual property taxes on time. The overdue amount generally becomes a tax lien, which may cause the local government authority to begin a process to sell the land. 

In South Carolina, sales of heirs' property generally require an open-market sale unless the court finds that a sale by sealed bids or an auction would be more economically advantageous and in the best interest of the cotenants. The Uniform Partition of Heirs Property Act (UPHPA) provides protections to ensure fair market value is received when selling heirs' property. Heirs need to demonstrate ownership and prove any outstanding liens or taxes are cleared before a sale can occur.