The South Carolina Department of Revenue (SCDOR) implemented a new online state tax lien registry on Nov. 1.
State lawmakers called for the implementation of this registry after passage of S. 160 in March. A state tax lien is a legal claim against real and/or personal property to secure payment of taxes. The SCDOR can issue liens as a result of failure to pay taxes.
Currently, state tax liens are filed and maintained with each county's register of deeds, register of mesne conveyance, or clerk of court. Under the new system, all state tax liens will be accessible to the public on the SCDOR's website. After November 1, counties will no longer receive state tax liens, satisfactions, or expungements from the SCDOR. County offices will have signage displayed directing the public to the SCDOR for inquiries on state tax liens.
An announcement was made on the SCDOR's website on Nov. 1 when the new registry was available.