Authorization to Pay Delinquent Taxes

2025-2026 Bill 5322: Authorization to Pay Delinquent Taxes - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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H. 5322
STATUS INFORMATION
General Bill
Sponsors: Reps. Clyburn and Hosey
Companion/Similar bill(s): 973
Document Path: LC-0556SA26.docx
Introduced in the House on March 4, 2026
Currently residing in the House Committee on
Ways and Means
Summary: Authorization to Pay Delinquent Taxes
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

3/4/2026

House

Introduced and read first time (
House Journal-page 88
)

3/4/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 88
)

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legislative information
at the website
VERSIONS OF THIS BILL
03/04/2026

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION
12-51-90
, RELATING TO THE REDEMPTION OF REAL PROPERTY AND THE
ASSIGNMENT OF A PURCHASER'S INTEREST, SO AS TO EXPAND THE ABILITY TO PAY A
DELINQUENT TAX TO ANY OTHER INDIVIDUAL OR ENTITY.

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

S
ECTION 1.
S
ection
12-51-90
(A) of the S.C. Code is amended to
read:

(
A) The defaulting taxpayer
or any other individual or entity
, any grantee from the
owner, or any mortgage or judgment creditor may within twelve months from the
date of the delinquent tax sale redeem each item of real estate by paying to
the person officially charged with the collection of delinquent taxes, assessments,
penalties, and costs, together with interest as provided in subsection (B) of
this section. If prior to the expiration of the redemption period, the
purchaser assigns his interest in any real property purchased at a delinquent
tax sale, the grantee from the successful bidder shall furnish the person
officially charged with the collection of delinquent taxes a conveyance,
witnessed and notarized. The person officially charged with the collection of
delinquent taxes shall replace the successful bidder's name and address with
the grantee's name and address in the delinquent tax sale book.

S
ECTION 2. This act takes effect upon approval
by the Governor.

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This web page was last updated on March 4, 2026 at 5:30 PM