Delinquent TaxDelinquent Tax

The Delinquent Tax Department is a sub-department of the Horry County Treasurer's Office and is responsible for the collection of past due taxes.


Functions

The Delinquent Tax Department is a sub-department of the Horry County Treasurer's Office and is responsible for the collection of past due taxes or additional penalties

Real Property

SC Code 12-51-40 - Default on payment of taxes; Levy of execution by distress and sale; notice of delinquent taxes; seizure of property; advertisement of sale.

  • Taxes are considered delinquent March 17th.
  • Delinquent tax notices are mailed April 1st.
  • Certified notices are mailed on delinquent real estate and mobile homes 30 days after delinquent notices are mailed.
  • Levy notices are posted on delinquent real estate and mobile homes once certified notices are mailed (usually May - October).
  • Advertisement of delinquent real estate and mobile homes will be listed in a paper of general circulation within the county for three consecutive Thursdays prior to the tax sale.
  • Tax Sale is a sale of distressed property for default on delinquent taxes held on the first Monday of October, November or December of each year. This sale is located at the Horry County Governmental and Judicial Center, 1301 2nd Avenue, Conway, SC 29526. (Date and time will be listed in advertisement
  • Redemption period is a period of time allowed by the law (12 months from the date of the sale) for the owner, mortgage company or grantee to pay the taxes and cost associated with the sale of the property to regain ownership.

Personal Property

SC Code 12-37-2740 - Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle.

  • Taxes are delinquent 120 days from the date of your new car purchase.
  • After 120 days a final notice is mailed giving additional 30 days to pay.
  • If taxes remain unpaid after 30 days from the date of the final notice a suspension will be placed on your driver's license/license registration.
  • Once taxes are paid the registration will be reinstated and you will be required to pay a $50.00 reinstatement fee at the Department of Motor Vehicles.
  • For further information on vehicle registration or license you can visit the South Carolina Department of Motor Vehicles website at www.scdmvonline.com or call 803-896-5000.

Watercraft/Outboard Motor - If your name is on the South Carolina Department of Natural Resources Titling and Registration records as of December 31, the County is generated a report in January with your name and description of the boat/outboard motor. The County Auditor will assess this information and will forward you a personal property tax notice.

  • Tax notices are mailed out October 1st.
  • Taxes are considered delinquent March 17th.
  • Delinquent tax notices are mailed April 1st.
  • Registration will be suspended if taxes remain unpaid after 30 days of the mailing of the delinquent notice
  • Reactivation of registration will occur once taxes are paid.
  • For further information on Watercraft/Outboard Motors you can visit the South Carolina Department of Natural Resources website at www.dnr.sc.gov/boating/registration.html or call 803-734-3857.

Department Well

Department Head
Crystal Montgomery
Contact
Phone: (843) 915-5472
Fax: (843) 915-6470
Mailing Address
P.O. Box 1828
Conway, SC 29526
Physical Address
1301 Second Avenue
Conway, SC 29526
Office Hours
8:00 AM - 5:00 PM
Monday through Friday

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