Delinquent Notice

2025-2026 Bill 5157: Delinquent Notice - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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H. 5157
STATUS INFORMATION
General Bill
Sponsors: Rep. Forrest
Document Path: LC-0529SA26.docx
Introduced in the House on February 11, 2026
Currently residing in the House Committee on
Ways and Means
Summary: Delinquent Notice
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

2/11/2026

House

Introduced and read first time (
House Journal-page 41
)

2/11/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 41
)

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
02/11/2026

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS
BY AMENDING SECTION
12-51-40
, RELATING TO DEFAULT ON PAYMENT OF PROPERTY TAXES,
SO AS TO REMOVE A REQUIREMENT FOR RESTRICTED DELIVERY; AND BY AMENDING SECTION
12-51-120
, RELATING TO NOTICE OF APPROACHING END OF REDEMPTION PERIOD, SO AS TO
REMOVE A REQUIREMENT FOR RESTRICTED DELIVERY.

B
e it enacted by the General Assembly of the State of South Carolina:

S
ECTION 1.
S
ection
12-51-40
(b) of the
S.C. Code is amended to read:

(
b) If the taxes remain unpaid after thirty days from the date of
mailing of the delinquent notice, or as soon thereafter as practicable, take
exclusive possession of the property necessary to satisfy the payment of the
taxes, assessments, penalties, and costs. In the case of real property,
exclusive possession is taken by mailing a notice of delinquent property taxes,
assessments, penalties, and costs to the defaulting taxpayer and any grantee of
record of the property at the address shown on the tax receipt or to an address
of which the officer has actual knowledge, by "certified mail, return receipt
requested
-restricted delivery
" pursuant to the
United States Postal Service "Domestic Mail Manual Section S912". If the
addressee is an entity instead of an individual, the notice must be mailed to
its last known post office address by certified mail, return receipt requested,
as described in Section S912. In the case of personal property, exclusive
possession is taken by mailing the notice of delinquent property taxes,
assessments, penalties, and costs to the person at the address shown on the tax
receipt or to an address of which the officer has actual knowledge. All
delinquent notices shall specify that if the taxes, assessments, penalties, and
costs are not paid before a subsequent sales date, the property must be duly
advertised and sold for delinquent property taxes, assessments, penalties, and
costs. The return receipt of the "certified mail" notice is equivalent to
"levying by distress".

S
ECTION 2.
S
ection
12-51-120
of the S.C.
Code is amended to read:

S
ection
12-51-120
. Neither more than
forty-five days nor less than twenty days before the end of the redemption
period for real estate sold for taxes, the person officially charged with the
collection of delinquent taxes shall mail a notice by "certified mail, return
receipt requested
-restricted delivery
" as provided
in Section
12-51-40
(b) to the defaulting taxpayer and to a grantee, mortgagee,
or lessee of the property of record in the appropriate public records of the
county. The notice must be mailed to the best address of the owner available to
the person officially charged with the collection of delinquent taxes that the
real property described on the notice has been sold for taxes and if not
redeemed by paying taxes, assessments, penalties, costs, and interest at the
applicable rate on the bid price in the total amount of ____ dollars on or
before ____ (twelve months from date of sale) (date) ___________, a tax title
must be delivered to the successful purchaser at the tax sale. Pursuant to this
chapter, the return of the certified mail "undelivered" is not grounds for a
tax title to be withheld or be found defective and ordered set aside or
canceled of record.

S
ECTION
3. This act takes effect upon approval by the Governor.

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This web page was last updated on February 11, 2026 at 1:40 PM