Tax Collector

Mission

This office provides professional and experienced leadership for the citizens of Williamsburg County. Therefore, our mission of the Tax Collector’s office is to uphold compliance with the tax laws of the State of South Carolina, to investigate, research and collect delinquent real and personal taxes, assessments, penalties and cost; notifies taxpayers of taxes owed; and maintains an accurate, up-to-date account of monies collected. Once a property tax bill is deemed delinquent (after March 16, of each year), the debt goes into execution and the County Treasurer forwards the bill to the Delinquent Tax Department for collection-Section 12-45-180.

The Delinquent Tax Office also works closely with the County Assessor, County Auditor, and County Treasurer.

Department Duties

This department does:

  • Send out notices for past-due taxes on:
    • Merchant’s inventory
    • Mobile homes
    • Real property
    • Watercraft (boats and motors)
  • Collect and process delinquent tax payments
  • Seize property for non-payment, in accordance with SC Code of Laws, Title 12
  • Plan, conduct and manage tax sales
  • Perform title abstracting and mortgage research
  • File Proof of Claim with the Bankruptcy Courts
  • Follow duties in Title 12, South Carolina Code of Laws
  • Issue Tax Deeds

This department does not:

  • Accept payments for non-delinquent tax notices (see Treasurer)
  • Accept payment for vehicle taxes (see Treasurer)
  • Revise tax notices (see Auditor)
  • Determine values on real property (see Assessor)
  • Determine values on personal property (see Auditor)
  • Accept application for legal residence (see Assessor)
  • Accept applications for Mobile Home registration (see Assessor)
  • Abate tax, penalty, interest, and cost (see Auditor)