Authorization to Pay Delinquent Taxes

2025-2026 Bill 973: Authorization to Pay Delinquent Taxes - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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S. 973
STATUS INFORMATION
General Bill
Sponsors: Senator Young
Companion/Similar bill(s): 5322
Document Path: SR-0020QG26.docx
Introduced in the Senate on March 3, 2026
Currently residing in the Senate Committee on
Finance
Summary: Authorization to Pay Delinquent Taxes
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

3/3/2026

Senate

Introduced and read first time (
Senate Journal-page 5
)

3/3/2026

Senate

Referred to Committee on
Finance
(
Senate Journal-page 5
)

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

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION
12-51-90
, RELATING TO REDEMPTION OF REAL PROPERTY AND THE ASSIGNMENT OF
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 3, 2026 at 12:40 PM