• Hours

    8:30 AM to 5:00 PM
    Monday - Friday
  • Location Address

    1476 J. A. Cochran Bypass
    Chester, SC 29706
  • Mailing Address

    PO Box 580
    Chester, SC 29706
  • Phone

    (803) 385-2623
  • Fax

    (855) 946-0254
  • Tax Collection and Delinquency Management

    • Responsible for the collection of delinquent taxes.
    • Prepares delinquent notices.
    • Collects delinquent municipal taxes as contracted.
    • Processes refunds due to abatements by the Auditor.
    • Makes monthly and annual settlements with the Treasurer.
  • Property Records and Legal Proceedings

    • Research property records.
    • Prepares for and appears in court as necessary.
    • Reviews various bankruptcy cases and processes claims.
  • Tax Sales and Property Conveyance

    • Compiles newspaper advertisement of defaulting taxpayers.
    • In accordance with State law, seizes property to be sold at public auction.
    • Conducts tax sales, voids sales as necessary, and refunds bidder.
    • Maintains delinquent tax sale book; makes tax sale assignments.
    • Prepares tax deed information and conveys property to bidder.
  • Public Interaction

    • Interacts and communicates with a variety of individuals and groups to exchange and provide information pertaining to taxes and related matters, including taxpayers, attorneys, lending institutions, businesses, etc.

Important Facts

  • When paying your taxes,

    please make reference on your check to the record number or map number of your property. This reduces the possibility of errors in posting your payments.

  • If you are receiving a tax bill for a boat or motor that you no longer own,

    you must notify SC Department of Natural Resources, P.O. 167, Columbia, SC 29202. The County secures billing information from them annually.

Dates to Remember

  • March 17

    Treasurer issues tax execution against defaulting taxpayer to Tax Collector

  • April 1
    (or as soon thereafter as practicable)

    First delinquent tax notice mailed to taxpayer 30 days after first mailing - Take exclusive possession of defaulting taxpayer's property by mailing certified notice

  • August - October

    Take physical possession of property by posting notice on property

  • Last 3 Weeks in October

    Newspaper advertisement of defaulting taxpayers

  • First Monday in November or First Monday in December

    Tax Sale

  • 12 Months from Tax Sale

    End of time period to redeem property from Tax Sale

Common Terms

  • Map Number

    A thirteen (13)-digit number that is assigned for property identification and location.

  • Certified Mail

    By South Carolina law, a second delinquent notice sent by certified mail, Return Receipt Requested-Deliver to Addressee Only POSTING PROPERTY-. If above certified notice is not or cannot be signed for and delivered to, then the property has to be physically posted with a notice that taxes have not been paid.

  • Delinquent Tax Sale Newspaper Advertisement

    As a final aid in getting notice to delinquent taxpayer, names, descriptions, and amount of taxes due are printed in newspaper.

  • Redeem

    After Tax Sale, within 12 months from date of sale, defaulting taxpayer may pay all taxes, assessments, penalties, and costs, together with the amount of interest on the tax sale bid that is due at the time, and the property will remain just as it was before the sale.

  • Bidder

    Person who bids highest at public auction, pays full amount of bid on day of sale, and receives receipt of this money. His bid pays the taxes, assessments, penalties and costs of the defaulting taxpayer and he either receives interest on this amount if the property is redeemed or receives a title to the property after 12 months if not redeemed.