South Carolina — Paying Back Taxes on Inherited Land When You Are Not on the Deed

Short answer

Paying delinquent property taxes on inherited land in South Carolina does not by itself make you the legal owner. Payment can protect the property from immediate tax sale, create a claim for reimbursement or an equitable lien in some situations, and may strengthen later claims if you take other steps (for example, probate the estate or obtain a tax deed at sale). To protect your position, you should document payments, confirm the estate status, and consult an attorney about filing a claim in probate, recording an interest, or pursuing other legal remedies.

Detailed answer — what actually happens under South Carolina law

There are three separate legal threads to understand: (1) title and deeds; (2) property tax law and tax sales; and (3) remedies available to someone who pays taxes but is not on record as owner.

1. Title and deeds

Legal title to real estate rests with the person named on the deed and recorded in the county land records. Paying taxes does not automatically change the deed. If the decedent left a will or the property is being administered in probate, ownership normally transfers through the probate process or by intestate succession rules. If you are not named on the recorded deed, you must obtain title through the estate, a conveyance from the record owner, a successful adverse-possession claim (rare and fact-specific), a deed obtained at a tax sale (see below), or another court-ordered transfer.

2. Taxes, tax sales, and protections

When property taxes become delinquent in South Carolina, county tax collectors follow statutory procedures that can end in a tax sale. Paying the delinquent taxes, penalties, and costs will stop or reverse the immediate threat of a tax sale and prevent the county from proceeding against the property for those unpaid amounts. South Carolina’s statutes that govern collection and tax sales are located in the state code addressing taxation (see Title 12, Chapter 51): https://www.scstatehouse.gov/code/t12c051.php.

Important practical points:

• If you pay the county directly for delinquent taxes, get a written receipt and keep proof of payment.
• If you buy the tax lien or purchase the property at a tax sale and follow the statutory steps, you can obtain a tax deed. A properly issued tax deed can give you very strong rights in the property subject to any statutory redemption rights. The exact mechanics and consequences depend on following the statutory procedures.

3. Remedies when a non-owner pays the taxes

Simply paying taxes does not automatically create ownership, but South Carolina law (and equitable principles) can provide remedies for a non-owner who pays taxes that preserve or improve another person’s property:

• Reimbursement claim in probate or against the owner. If the property is part of a decedent’s estate, a person who pays taxes on the property can file a claim in probate seeking reimbursement as an expense of administration or as a creditor claim if there is no other agreement.
• Equitable lien or subrogation. In some circumstances a court can recognize an equitable lien or right to be repaid from the property if the payment was necessary to preserve value or protect the payer’s legitimate interest. Courts look at the payer’s intent, whether payment conferred a benefit on the property, whether there was an agreement, and whether denying reimbursement would be unjust.
• Contractual claim. If you have a written agreement (for example, with other heirs) stating you will be repaid or that your payment converts to an ownership interest, that agreement can be enforced in court.
• Tax-sale purchaser route. If you pay the delinquent taxes by purchasing the tax title at auction and follow the statutory process, you can obtain a tax deed and, after any redemption period expires, stronger title to the property. The tax-sale process is strictly statutory—missing steps can invalidate a purchaser’s rights. See Title 12, Chapter 51: https://www.scstatehouse.gov/code/t12c051.php.

Which remedy applies depends on facts: whether you are an heir, whether the estate is open, whether you have a written agreement, whether you possess the property, and whether you bought a tax deed.

Typical fact patterns and likely results

• If you paid taxes because you are an heir who expects to inherit but probate is not complete: you should file a claim for administrative expenses or a reimbursement claim in the probate proceeding. Keep receipts and make the claim promptly.
• If you paid taxes to protect the property from tax sale but did not buy a tax deed: you prevented sale, but you usually do not gain title. Pursue reimbursement from the estate or other heirs, or negotiate a deed transfer.
• If you paid taxes and later took the property by tax sale following the statutory procedure: you may obtain a tax deed and, ultimately, title if redemption lapses and all statutory requirements are satisfied.
• If you paid taxes and then continuously possessed the land openly and exclusively under a claim of right for the statutory period: adverse possession may be an option in some cases, but the requirements are strict and the time period is long. Consult an attorney before assuming this route is realistic.

Practical steps to protect yourself

1. Get and keep proof of every payment (receipts, cancelled checks, online confirmations).
2. Check county land records and the tax collector’s records to confirm the owner of record and any outstanding liens or tax delinquencies.
3. Determine whether the decedent’s estate has been opened in probate. If not, consider opening probate or an ancillary proceeding so claims can be filed and the title can be cleared.
4. If you have an agreement with other heirs, put it in writing and record any transfer once you obtain a deed.
5. If you intend to pursue ownership by tax sale, learn and follow South Carolina’s tax-sale statutes exactly and get legal help to avoid errors that invalidate the process (see Title 12, Chapter 51: https://www.scstatehouse.gov/code/t12c051.php).
6. If the owner refuses to reimburse you or the estate dispute is contested, consult a South Carolina attorney about filing a claim for reimbursement, an equitable lien, a quiet-title action, or other remedies.

Helpful hints

• Always get written receipts for tax payments and record who received the funds.
• Start or check probate early. Claims handled in probate have clearer processes and timelines.
• Don’t assume payment equals ownership. Clear title requires a deed or a court-validated process.
• Keep a timeline and documentation of your efforts to protect the property (payments, communications, contracts).
• Before participating in a tax sale or pursuing adverse possession, get legal advice. These paths carry significant procedural traps.
• Contact the county tax collector’s office for official account statements and to confirm whether a tax sale is scheduled or a redemption period applies.

Where to find the South Carolina statutes

Statutes governing tax collection and tax sales are found in the South Carolina Code under Title 12, Chapter 51. For the statutory text and procedural details, see: https://www.scstatehouse.gov/code/t12c051.php. For questions about recording and deeds, check the relevant chapters in the South Carolina Code dealing with real property and recording, and consult the county register of deeds.

Next steps and when to get legal help

If you have paid back taxes on inherited land and you are not on the deed, consider contacting a South Carolina probate or real-estate attorney if:

• You need reimbursement and the estate or heirs resist;
• You want to convert your payments into legal ownership (for example, by purchasing at a tax sale or seeking a deed);
• You face a pending tax sale or clouded title and need immediate action to protect the property.

An attorney can advise which remedy best fits your facts and can prepare and file the necessary claims or documents.

Disclaimer

This article provides general information about South Carolina law and must not be treated as legal advice. It does not create an attorney-client relationship. Laws change and outcomes depend on specific facts. Consult a licensed South Carolina attorney to discuss your situation and options.