Department Functions

The function of the Delinquent Tax Office is to investigate and collect delinquent real and personal taxes, penalties and costs. The Office attempts to locate and notify taxpayers of taxes owed and maintains an accurate, up-to-date account of monies collected.

According to South Carolina Law, unpaid taxes become delinquent on March 17th each year. The County Treasurer issues a Warrant of Execution to the Delinquent Tax Office for collection. The Execution orders the Delinquent Tax Office (Tax Collector) in the name of the State to levy by distress and sell the taxpayer's property to satisfy the delinquent taxes, penalties and costs.

The Delinquent Tax Office works closely with the Auditor's Office, the Assessor's Office, and the Treasurer's Office.

Payments

To pay Real and Personal Property Taxes go to "Online Payments". This office does not accept credit cards and Paypal payments for properties sold at the Tax Sale. Properties must be redeemed with Certified Check, Money Order, or Cash payments. This office does accept credit cards and Paypal payments for current year payment of Real and Personal Property Taxes.

As of June 1st, All Business Personal taxes will be forwarded to AFCS, Inc. for collection.  No Business Personal taxes will be collected in office or online after said date.

Hampton County has contracted with, American Financial Credit Services (AFCS),  a third-party collection agency for the purposes of collecting Delinquent Business Personal Property Taxes.

As of September 1st, The Delinquent Tax Office will NOT accept personal checks for Delinquent taxes.

Goals

• Perform monthly reconciliation of funds collected and remit to the Treasurer in a timely manner

• Improve tax sale procedures

• Archive tax sale records

Responsibilities

• Send out notices and collect delinquent Real and Personal Property taxes
• Collect and process delinquent tax payments
• Seize property for non-payment in accordance with SC Code of Laws, Title 12
• Plan, conduct, and manage tax sales
• Perform pre-sale and post-sale work such as title searching, mortgage and lien holder research and deed creation
• Accept change of address applications, routes them to the Auditor, Assessor, and Treasurer
• File Proof of Claim with the Bankruptcy Courts

Helpful Information

• Payment of non-delinquent taxes - see Treasurer
• Payment for vehicle taxes - see Treasurer
• Revise tax bills - see Auditor
• Determine values on real property - see Assessor
• Determine values on personal property - see Auditor
• Application for Homestead or Disability exemptions - See Auditor
• Application for Legal Residence - see Assessor
• Application for Mobile Home registrations - see Building Inspector
• Abate tax or penalty for reasonable cause - see Treasurer
• Delinquent Tax Office can not provide information on taxes due in other counties