DELINQUENT TAX OFFICE
Kacie Petrie
Delinquent Tax Collector
Phone:
(864) 429-1617
Office is located at:
203 West Main Street
Union, SC 29379
Office Hours:
Monday-Friday
8:30am-5:00pm
The Delinquent Tax Collector's Office was established by state law; it operates under the Code of Laws of South Carolina 1976, Title 12, Chapter 51, using the Uniform Tax Collection Act of 1985. The primary goal is the collection of delinquent taxes, which includes: Real Estate, Merchant's Inventory, Mobile Homes, Boats and the filing of Bankruptcies.
Paying Real Property Taxes
- You will pay (1) year in arrears.
- Tax Notices will be issued each October and are payable by January 15th with no penalty.
- After January 15th add 3% to base tax amount.
- After February 1st add 10% to base tax amount.
- After March 16th add 15% to base tax amount plus execution cost.
This Office Does:
- Accepts payment of delinquent Real and Personal Property taxes in person-cash, cashier checks, postal money orders, certified checks, credit or debit Visa or Master card, by mail, by phone with credit or debit cards and by outside lockbox.
- Seizes property for non-payment, in accordance with S.C. Code of Laws, Title 12.
- Plans, conducts and manages tax sales.
- Performs pre-sale and post-sale work such as title abstracting and lien holder research, as well as notifying lien holders as required by law.
- Processes redemption payments.
- Files Proofs of Claim with Federal Bankruptcy courts.
- Issues Tax Deeds.
This Office Does Not:
- Accept vehicle taxes- This is handled by the Treasures Office.
- Determine values on real property. This is handled by the Tax Assessor.
- Issue Mobile Home permits. This is handled by the Department of Building Safety.
- Determine values on personal property. This is handled by the Auditor.
- Accept applications for Homestead or disability exemption. This is handled by the Auditor.
- Accept applications for legal residence. This is handled by Tax Assessor.
- Accept applications for Mobile Home registration. This is handled by the Department of Building Safety.
Tax Sale Information
The next Annual Tax Sale is scheduled for the first or second Monday in November at the Union County Courthouse, 210 W. Main Street, Union, SC 29379 2nd floor.
Pre-registration of bidders:
2 weeks prior to tax sale at the Delinquent Tax office or early morning of the sale. Please contact the Tax Collector's Office if more information is needed.
Pre-Registration of Bidders
2 weeks prior to tax sale at the Delinquent Tax office or early morning of the sale. Please contact the Tax Collector's Office if more information is needed.
Frequently Asked Questions
Q: When do taxes go delinquent?
A: Each year taxes go delinquent March 17th unless it falls on a holiday or weekend.
Q: Does your office accept partial payment?
A: No. The county bookkeeping system is not set up for partial payments.
Q: There are several owners of our property. Can I pay my share and the other owners pay their share?
A: Union County does not accept partial payments. There will be one tax notice mailed to the person listed as the contact person, and it is up to the discretion of the various owners as to how to pay the notice.
Q: I bought my property this year, but the tax bill has the name of the person I bought the property from instead of my name. What should I do?
A: The tax notices are mailed according to the owner of record as of January 1st of each year. The tax notice will show your name starting the following year.
Q: I did not receive a tax bill for my real estate. Can I have penalties taken off?
A: The only time we can request that the Auditor abate a penalty is when there is direct evidence that there has been an error on the part of the county.
Q: If I see a Levy notice on a property can I pay the taxes and the property will belong to me?
A: No. If taxes don't get paid before the tax sale, you can come and participate in the tax sale and bid on such property.
Q: When is your tax sale?
A: The tax sale is usually held every year on the first or second Monday in November.
Q: How can I participate as a bidder in the tax sale?
A: Preregister two weeks prior to tax sale or early morning day of sale at the Delinquent Tax Office.
Q: How can I find out which properties will be sold at the delinquent tax sale?
A: Properties classified as delinquent will be advertised I the Union County News for three consecutive weeks prior to the tax sale each year.
Q: My property was sold at the tax sale. What can I do to reclaim it?
A: You may redeem your property by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and cost, together with #%, 6%, 9% or 12% interest, before the end of redemption period.
Q: What if I receive a tax notice for a boat or motor I no longer own, what do I need to do?
A: You MUST notify SC Department of Natural Resources, P.O. Box 167, Columbia, SC 29202. The County secures billing information from them annually. Click on the link below to access more information online.