Kershaw County, SC: The Year After the November 2, 2026 Tax Sale
Kershaw County set its 2026 delinquent tax sale for Monday, November 2, at the Kershaw County Recreation Department, 1042 West DeKalb Street in Camden. If you won an item there, what you hold for now is a tax sale receipt. South Carolina gives the owner a year to redeem, and the rules for that year decide what your money earns.
Here is that year in dates and dollars, built from the county's sale notice, its last posted pre-sale list and Chapter 51 of Title 12 of the South Carolina Code. The county profile, with contacts and the sale calendar, is on our Kershaw County tax sale page.
What was left on the list
The Treasurer's Delinquent Matters page links a "Tax Sale List." On November 11 it served a spreadsheet saved November 1, 2026, the day before the sale. It holds 284 items. Their item numbers run from 8 to 1,281 with gaps, so we read it as the advertised list after paid items dropped off.
Most of what remained is small debt. By our count of the list's "Total Tax Due" column:
- 215 of the 284 items owe less than $1,000. The median is $463.61.
- 12 items owe more than $5,000. The largest is $15,099.01.
- The column adds up to $303,491.64.
- 106 items show at least one building. 26 cover 10 acres or more, and the largest covers 130 acres.
- 20 owner names appear on more than one item, 62 items between them. That count matches names exactly; a few near-identical names on the list may belong to the same owner, which would change it.
Those repeat owners mattered on sale day. Under S.C. Code 12-51-50, once enough money has come in to cover all of a defaulting owner's taxes, assessments, penalties and costs, that owner's remaining items "must not be sold." An item a bidder planned to bid on late in the day could drop out that way.
The starting bid caps your interest
The notice says the county "starts the bidding with the amount of taxes/penalties/cost due the County, plus current taxes." That opening figure is the bid entered for the Forfeited Land Commission under 12-51-55, which the notice calls the "Starting Bid Price." Write it down for every item you won. It caps the interest a redemption can pay you. You still get your full bid back.
Payment was due the day of the sale, by cash or certified check. The notice says all bids are final and that failing to comply brings a $500 fine.
The redemption year, and what it pays
Under 12-51-90(A), the defaulting taxpayer, a grantee from the owner, or a mortgage or judgment creditor may redeem within twelve months from the date of the sale. For an item sold November 2, 2026, that runs to about November 2, 2027.
If the item is redeemed, you get your money back with interest instead of the property. The Delinquent Tax Office cancels the sale in the tax sale book and mails you a notice to return the tax sale receipt, and you are refunded the purchase price plus interest (12-51-100).
That interest is one lump sum, a flat share of your whole bid, set by which three-month block of the redemption period the redemption falls in (12-51-90(B)):
| Redeemed in | Interest |
|---|---|
| Months 1 to 3 | 3% of the bid |
| Months 4 to 6 | 6% of the bid |
| Months 7 to 9 | 9% of the bid |
| Months 10 to 12 | 12% of the bid |
The same subsection adds the cap: in every redemption, interest "must not exceed the amount of the bid on the property submitted on behalf of the forfeited land commission." Say an item's starting bid was $500 and you won it at $6,000:
- Redeemed in months 1 to 3: 3% of $6,000 is $180.
- Months 4 to 6: 6% is $360.
- Months 7 to 12: 9% or 12% would be $540 or $720. The cap holds both at $500.
The rule of thumb: once your bid passes about 8.3 times the starting bid, the 12% tier hits the cap. Past about 33 times, even a redemption in the first three months hits it. The list's "Total Tax Due" may not include the current taxes the notice adds to the starting bid, so get each item's actual starting bid from the office. On a $464 starting bid, the 12% tier hits the cap once the winning bid passes about $3,870.
Dates for the calendar
- About September 18 to October 13, 2027. Under 12-51-120, the Delinquent Tax Office mails a certified notice to the owner and to any grantee, mortgagee or lessee of record no more than 45 and no fewer than 20 days before the redemption period ends.
- About November 2, 2027. The redemption window closes for items sold November 2.
- Within 30 days after that, "or as soon after that as possible." The office makes the tax title to you (12-51-130). You pay the actual cost of preparing it, the documentary stamps and the recording fees first. The office then sends it on for recording.
- One more year. Under 12-51-90(C), if nobody redeems within the twelve months and a further twelve months pass, the tax deed "is incontestable on procedural or other grounds." That is the statute's wording, and the notice still says you take title "without warranty." Ask a South Carolina real estate attorney how a title insurer will treat a particular deed.
Before the deed: assignment, or a voided sale
Assign it. Before the redemption period ends you can assign your interest. Under 12-51-90(A) the new holder gives the Delinquent Tax Office a witnessed and notarized conveyance, and the office replaces your name in the tax sale book.
A voided sale. If the official finds, before title passes, that a required step was not done properly, 12-51-150 lets the official void the sale and refund the amount paid plus interest "actually earned by the county." Kershaw's notice says those funds sit in a non-interest-bearing account, so "no interest shall be paid on voided sales."
Where an overbid goes
If the item goes to a tax title, the cash above the taxes, assessments, penalties and costs is an overage. Section 12-51-130 applies it first to any outstanding municipal tax liens on the property. The rest belongs to the owner of record immediately before the redemption period ended. It is payable 90 days after the deed is executed unless another claimant starts a court action in that time. An overage nobody claims or assigns within five years of the sale escheats to the county's general fund. The Treasurer's Office lists overage claims among its delinquent-tax duties.
Before you count on the deed
- The notice says the buyer "acquires the title without warranty and buys at his/her own risk," and that the county "is not liable for the quality or quantity of property sold." It recommends that the property be "reviewed/researched subsequent to purchase" and that buyers get professional advice on legal questions about the sale. Our guide to valuing a parcel before you bid walks through legal access, condition, zoning and a title search for surviving liens.
- The Delinquent Matters page says county employees and their immediate family members may not take part in the sale.
- The Delinquent Matters page had posted no sale results when we checked on November 11. Confirm your item's sale date, your bid and its starting bid with the Delinquent Tax Office.
More from Tax Sale Atlas
- Kershaw County, SC tax sale page: office, contacts and sale timing.
- All South Carolina counties, with each county's sale logistics.
- Due diligence before a tax sale: how to value a parcel before any bid.
Tax Sale Atlas is a reference site for tax sale investors. This note is general information, not legal or financial advice. Confirm every date, amount and rule with the Kershaw County Delinquent Tax Office before you act on it.
Sources
- Delinquent Tax Sale notice, State of South Carolina, County of Kershaw (linked as "Tax Sale Guide"). Randy Roberts, Tax Collector for the County of Kershaw. 2026. kershaw.sc.gov
- 2026 tax sale list (file "2026 LS List 11 1 26.xls", linked as "Tax Sale List"). Kershaw County. Saved November 1, 2026. kershaw.sc.gov
- Delinquent Matters. Kershaw County Treasurer. Accessed November 11, 2026. kershaw.sc.gov
- South Carolina Code of Laws, Title 12, Chapter 51, sections 12-51-50, 12-51-55, 12-51-90, 12-51-100, 12-51-120, 12-51-130 and 12-51-150. South Carolina Legislature. Accessed November 11, 2026. scstatehouse.gov