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South Carolina · Property taxSouth Carolina property tax due dates: the January 15 deadline and the penalty steps

South Carolina taxes are due and payable between September 30 and January 15 following their assessment, and the county treasurer collects them and issues receipts describing the property by tax map number (S.C. Code §12-45-70). If the taxes aren't paid before January 16 – or thirty days after the tax notices are mailed, whichever is later – the county auditor adds a 3% penalty. If they remain unpaid before February 2, an additional 7% penalty is added, and if still unpaid before March 17, an additional 5%; after that the treasurer issues a tax execution to the officer who collects delinquent taxes (§12-45-180). For a closing between September 30 and January 15, the settlement statement should show whether the seller pays the current bill at closing or the buyer receives a credit for it.

What the statutes set

  1. Due (§12-45-70)

    Between September 30 and January 15 after assessment.

  2. 3% (§12-45-180)

    Unpaid before January 16, or 30 days after notices are mailed if later.

  3. 7% and 5% (§12-45-180)

    Added if unpaid before February 2 and before March 17.

  4. Execution (§12-45-180)

    After March 16, the treasurer issues a tax execution.

What the TC does with South Carolina property taxes at closing

  • Get the treasurer's statement showing what is paid, what is due and any interest or penalty.
  • Ask the closing agent how the year's taxes are prorated and who pays the next installment.
  • Add a dated task for the next installment due date if the buyer pays it after closing.

Questions about South Carolina property tax due dates

When are South Carolina property taxes due?

Between September 30 and January 15 after assessment (S.C. Code §12-45-70).

What penalties apply to late South Carolina property taxes?

3% after January 15, an additional 7% after February 1 and an additional 5% after March 16, then a tax execution (S.C. Code §12-45-180).

Related guides

Add the next property tax installment as a dated task on the deal in ClosingCode.

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Sources: S.C. Code §§12-45-70, 12-45-180 (scstatehouse.gov), read October 31, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.