S.0973

Authorization to Pay Delinquent Taxes

Introduced·3/3/26
Introduced Text

Expands who can pay delinquent taxes in South Carolina to include any individual or entity.

This bill amends South Carolina law to allow any individual or entity, not just the defaulting taxpayer, to pay delinquent taxes within twelve months of a tax sale. It also requires the successful bidder's name to be replaced with the grantee's name in the tax sale book if the purchaser assigns their interest. The act takes effect upon approval by the Governor.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Mar 3

Senate

Introduced and read first time

Mar 3

Senate

Referred to Committee on Finance