South Carolina 2025-2026 Regular Session

South Carolina House Bill H5322

Introduced
3/4/26  

Caption

Authorization to Pay Delinquent Taxes

Impact

The proposed amendment is likely to simplify the process for redeeming real property that has gone to tax sale. By allowing a wider range of payers, the bill may reduce the burden on defaulting taxpayers and help protect property rights. Additionally, it supports individual and third-party engagements in tax shortfalls, potentially providing alternatives that could prevent property loss. The change could alter the dynamics of tax sales in South Carolina by facilitating more effective means of redeeming properties before they become fully detached from the original owners.

Summary

House Bill H5322 aims to amend the South Carolina Code of Laws specifically regarding the redemption of real property and the payment of delinquent taxes. The bill proposes to expand the ability for any individual or entity to pay off a delinquent tax. This change is significant as it allows not just the defaulting taxpayer but also any grantee from the owner, along with mortgage or judgment creditors, to redeem any real estate within twelve months from the date of a delinquent tax sale. This broadens the scope of those who can intervene in tax-related property issues, enhancing flexibility for property owners under financial stress.

Contention

With House Bill H5322's potential impact on property laws, some concern may arise from existing property rights and the financial implications for creditors. Critics may argue that expanding the ability to intervene in tax issues could lead to complications within existing foreclosure and tax lien procedures. The shift may be viewed as a dilution of the responsibilities placed on the original taxpayer. There could also be debates regarding the efficacy of this measure in actually preventing property loss versus merely altering the dynamics of who can pay the owed taxes.

Companion Bills

SC S0973

Similar To Authorization to Pay Delinquent Taxes

Previously Filed As

SC S0973

Authorization to Pay Delinquent Taxes

SC H5157

Delinquent Notice

SC SB712

Modifies provisions relating to delinquent property taxes

SC SB1475

Modifies provisions relating to delinquent property taxes

SC SB0423

Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; modify. Amends sec. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).

SC HB4741

Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; modify. Amends secs. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).

SC SB01316

An Act Reducing Interest Due On Certain Delinquent Municipal Property Taxes.

SC SB190

Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.

SC HB220

Time Of Sale Or Transfer For Delinquent Taxes

SC A10475

Relates to authorizing counties to set interest rates imposed on late payment of property taxes and delinquencies and redemption of property subject to more than one tax lien.

Similar Bills

No similar bills found.