Lexington County, South Carolina

Tax Lien313,774 residents

County research last verified 2026-07. Office holders, platforms, and deposit rules change — re-confirm anything time-sensitive.

Sale typestate default

Tax Lien

Redemption periodstate default

1 year from sale (12 months)

Investor returnstate default

3–12% per annum depending on when redeemed, tiered quarterly

Governing statutestate default

South Carolina Code Title 12, Ch. 51

Notes

South Carolina redeemable tax-deed county. Lexington County Treasurer’s Delinquent Tax Office sells real estate and mobile homes at public auction after execution, certified notice, posting, and three weeks of newspaper ads. 2026 sale: November 2, 2026, 10:00 a.m., Barr Road Sports Complex, 213 Barr Road, Lexington, SC 29072. Online bidder registration only (link posted when open). Twelve-month SC statutory redemption with stepped interest. Separate Master-in-Equity judicial foreclosure sales monthly — different product.

Auction logistics

Format

In-person

Frequency

Annual early November (2026: Nov 2). Dates subject to change — monitor lex-co.sc.gov delinquent taxes page.

Platform

Lexington County Treasurer — Delinquent Taxes / Tax Sale ↗

Deposit rules

Online registration only when link opens. No tax-sale payments at Delinquent Tax Office on sale day; on-site delinquent payments only until 10:00 a.m. High bidder pays in legal tender per SC practice (cash/certified funds). Confirm current terms when registration opens.

Title risk

Liens that survive the sale

12-month redemption period; tax deed after is not warranty. Federal liens and some governmental interests can survive. Full title search required.

Quiet title

After redemption expires, quiet title commonly needed for marketable/insurable SC tax title.

Deal maths for South Carolina

Assessment ratio: 0.06× of market value
Typical quiet title: $1,800–$5,000 · 5 mo
Recording and transfer: $250

S.C. Code § 12-43-220(e): all other real property not otherwise provided for is assessed at six percent of fair market value. South Carolina assesses by property class rather than by county — 4% legal residence (c), 4% agricultural held by individuals (d)(1)(A), 6% agricultural held by corporations (d)(1)(B), 10.5% manufacturing and utility (a)(1).

Offices and records

Tax collector

Lexington County Treasurer — Delinquent Tax ↗

Clerk of court

Lexington County Clerk of Court / Register of Deeds ↗

Property appraiser

Lexington County Assessor ↗

GIS / parcel map

Lexington County GIS / parcel map resources ↗

Areas trending up

Directional read from dated market analysis — not a guarantee, and not a substitute for your own comps.

Irmo / Lake Murray edge

Columbia NW suburban demand and school strength with solid SF resale liquidity

Lexington town / Barr Road corridor

County-seat retail and employment with continued residential absorption

Cayce / West Columbia riverfront

Columbia job access and relative affordability versus Lexington core