Real Property

SC Code 12-51-40 - Default on payment of taxes; Levy of execution by distress and sale; notice of delinquent taxes; seizure of property; advertisement of sale.

• Taxes are considered delinquent March 17th.
• Delinquent tax notices are mailed April 1st or as soon thereafter.
• Certified notices are mailed on delinquent real estate and mobile homes 30 days after delinquent notices are mailed.
• Levy notices are posted on delinquent real estate and mobile homes once certified notices are mailed (usually May - October).
• Advertisement of delinquent real estate and mobile homes will be listed in a paper of general circulation within the county for three consecutive Thursdays prior to the tax sale.
• Tax Sale is a sale of distressed property for default on delinquent taxes held. Tax Sale time, date and location will be listed in newspaper advertisement in November.
• Redemption period is a period of time allowed by the law (12 months from the date of the sale) for the owner, mortgage company or grantee to pay the taxes and cost associated with the sale of the property to regain ownership.

For questions concerning properties sold at the tax sale, please contact the Horry County Delinquent Tax Department at 843-915-5472.

Personal Property

SC Code 12-37-2740 - Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle.

• Taxes are delinquent 120 days from the date of your new car purchase.
• After 120 days a final notice is mailed giving additional 30 days to pay.
• If taxes remain unpaid after 30 days from the date of the final notice a suspension will be placed on your driver's license/license registration.
• Once taxes are paid the registration will be reinstated and you will be required to pay a $50.00 reinstatement fee at the Department of Motor Vehicles.
• For further information on vehicle registration or license you can visit the South Carolina Department of Motor Vehicles website at www.scdmvonline.com or call 803-896-5000.