Delinquent Tax Department

Contact Person:
Crystal Montgomery
Delinquent Tax Manager [ montgomc@horrycounty.org ]

Government & Justice Center:

Mailing address:
Horry County Treasurer's Office
Delinquent Tax Department
Post Office Box 1828
Conway, S.C. 29528

Physical location:
Government & Justice Center
1301 Second Ave, Suite 1C09
Conway, SC 29526

Phone: (843) 915-5472
Fax: (843) 915-6470

Office Hours
8:00 am - 5:00 pm
Monday through Friday

Real Property

SC Code 12-51-40
Default on payment of taxes; Levy of execution by distress and sale; notice of delinquent taxes; seizure of property; advertisement of sale.

Taxes are considered delinquent March 17th.
Delinquent tax notices are mailed April 1st.
Certified notices are mailed on delinquent real estate and mobile homes 30 days after delinquent notices are mailed.
Levy notices are posted on delinquent real estate and mobile homes once certified notices are mailed (usually May – October).
Advertisement of delinquent real estate and mobile homes will be listed in The Sun News three consecutive Thursdays prior to the tax sale.
Tax Sale is a sale of distressed property for default on delinquent taxes held on the first Monday of October, November or December of each year. This sale is located at the Horry County Governmental and Judicial Center, 1301 2nd Avenue, Conway, SC 29526. (Date and time will be listed in advertisement)
Redemption period is a period of time allowed by the law (12 months from the date of the sale) for the owner, mortgage company or grantee to pay the taxes and cost associated with the sale of the property to regain ownership.

Personal Property

Vehicle – Dealer Affidavits

SC Code 12-37-2740
Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle.

Watercraft/Outboard Motor

If your name is on the South Carolina Department of Natural Resources Titling and Registration records as of December 31, the County is generated a report in January with your name and description of the boat/outboard motor. The County Auditor will assess this information and will forward you a personal property tax notice.

Tax notices are mailed out October 1st.

Taxes are considered delinquent March 17th.

Delinquent tax notices are mailed April 1st.

Registration will be suspended if taxes remain unpaid after 30 days of the mailing of the delinquent notice.

Reactivation of registration will occur once taxes are paid.

For further information on Watercraft/Outboard Motors you can visit the South Carolina Department of Natural Resources website at www.dnr.sc.gov.org or call 843-953-9301.