South Carolina 2025-2026 Regular Session

South Carolina House Bill H5157

Introduced

2/11/26

Refer

2/11/26

Delinquent Notice

No companion bills found.

Authorization to Pay Delinquent Taxes

Authorization to Pay Delinquent Taxes

AN ACT relating to delinquent tax liens.

AN ACT relating to delinquent tax liens.

Delinquency Act Changes

Property taxation: delinquency and penalties: suspension: Counties of Los Angeles and Ventura.

AN ACT relating to the collection of delinquent tax bills.

AN ACT relating to the collection of delinquent tax bills.

Sunset the sale of delinquent property tax certificates

Changes the dates upon which property taxes are due and delinquent

Property taxation: newly constructed: reconstructed property.

Property taxation: application of base year value: disaster relief.

Property taxation: transfer of base year value: disaster relief.

Relating To Property.

Relating To Property.

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.