Delinquent Tax Collection

Rhonda R Mitchell

Tax Collector
P.O. Box 428
358 Third Avenue Suite 110-B Ridgeland, SC 29936
Phone: 843-717-3610 Fax: 843-717-3625
Contact us via email rmitchell@jaspercountysc.gov
Office Hours: 9AM - 5PM Monday - Friday

Functions

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

According to South Carolina Law, unpaid taxes become delinquent on March 17th of 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 taxpayers' 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

This office does not accept payments via telephone services or online services. However, this office does accept cash, certified checks, money orders and credit cards. Please call the office prior to paying with a personal check. This office does not accept credit cards payments for properties sold at the Tax Sale. Properties must be redeemed with certified check, money order, or cash payments.

Responsibilities

Send out notices and collect delinquent Real and Personal Property taxes.
Collect and process delinquent tax payments.
Seize property for nonpayment in accordance with SC Code of Laws, Title 12
Plan, conduct and manage tax sales.
File Proof of Claim with the Bankruptcy Courts.

Below are the tax sale procedures used to auction real estate to collect delinquent taxes in Jasper County, South Carolina. We do not issue tax lien certificates at the sale or at anytime during the year.

Tax Sale - Not Available

CAN I PURCHASE PROPERTY THAT IS DELINQUENT IN TAXES?

Property can be purchased at the delinquent tax sale held once a year by being the successful bidder.

IF MY PROPERTY IS SOLD AT TAX SALE, CAN I GET IT BACK?

Yes, if you pay the total amount due in one year after the sale.

WHAT FORM OF PAYMENT DO YOU ACCEPT?

Cash, cashier’s checks, business checks, money orders & personal checks made payable to Jasper County Tax Collector. These payments are accepted most of the year; however, from May 1 through tax sale, only cash, certified checks, or money orders are accepted.

WHO DETERMINES THE AMOUNT OF TAXES I PAY?

While the County Assessor determines the value of the property for tax purposes, the local taxing authorities (County, City, School District, Fire District, Water and Sanitation Districts, etc.) decide how much money is required to provide services and establish the millage rate.

Three major phases of the real property taxation process:
1. Real Property appraisal and assessment (County Assessor)
2. Budget and tax levy (School Board, Commissioners, and other taxing authorities)
3. Tax billing and collection (Tax Collector)
The County Assessor is involved in the first phase as described below:

The Budget divided by taxable portion of assessed value = Tax Rate (the budget is determined by the School Board, Commissioners, and other taxing authorities)
The County Assessor determines assessed value.
Tax Rate multiplied by the taxable portion of assessed value = Tax Bill

The County Assessor is not the Tax Collector and the County Assessor has nothing to do with the total amount of taxes collected. However, as a property owner, you are not only interested in what value the County Assessor places on your property, but in the way the amount of taxes you pay is determined.

DO I HAVE TO PAY THE CURRENT TAXES WHEN I REDEEM MY PROPERTY?

If you redeem before March 17, only the defaulting year/s plus interest is required to redeem.

MY MOTHER IS OVER 65, DOES SHE HAVE TO CONTINUE PAYING TAXES?

Please see the auditor’s office regarding homestead exemption.

MY PROPERTY IS MORTGAGED. DO I PAY THE TAXES?

Your mortgage company usually pays your property taxes. Property owners whose mortgage company pays the property taxes may NOT receive a tax bill. If you receive a bill, it is your responsibility to forward it to your mortgage company for payment. The property owner is responsible to make sure that the mortgage company has paid the property taxes owed.

WHAT IS FOIA?

The Freedom of Information Act (FOIA) is a law that gives you the right to access information from the government. It is often described as the law that keeps citizens in the know about their government.

WHAT IS THE DEADLINE TO PAY BEFORE THE TAX SALE?

The Friday before the tax sale day.

Jasper County

Physical Address: 358 Third Avenue
Ridgeland, SC 29936

Mailing Address: PO Box 1149
Ridgeland, SC 29936

Phone: 843-726-7700

Office Hours: Monday - Friday
9:00 AM - 5:00 PM