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Lien Registry

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State Tax Lien Registry

As of November 1, 2019, the SCDOR records state tax liens online in our comprehensive State Tax Lien Registry at dor.sc.gov/LienRegistry. The registry includes all unpaid state tax liens that were previously filed with county offices. State tax liens are now issued and satisfied with the SCDOR, not county offices.

All real or personal property owned by anyone listed on the SCDOR's State Tax Lien Registry is subject to the lien. The current lien balance on the State Tax Lien Registry includes payments made toward the debt and additional penalty and interest accrued.

Search the Lien Registry

Frequently asked questions

What are state tax liens?

If a taxpayer owes the SCDOR and neglects or fails to pay a tax debt, the SCDOR can issue a state tax lien. A state tax lien is a claim against your real and/or personal property located in South Carolina. Taxpayers who have an active lien must satisfy the debt prior to selling property.

How does a state tax lien impact me?

State tax liens are active for 10 years. You cannot sell or refinance your property until you pay off your tax lien and receive a clear title. Tax liens may lower your credit rating and impact your ability to get loans or financing.

Are state tax liens available for the public to view?

Yes. Tax liens are a public notice of debt. Information about any state tax lien issued by the SCDOR is available to the public at any time at dor.sc.gov/LienRegistry.

Can I access documentation about a lien?

Using the State Tax Lien Registry at dor.sc.gov/LienRegistry, find the lien you need documentation for using the search.

Once you’ve found the correct lien, click the number in the Lien ID column to view the Notice of State Tax Lien or click the date in the Date Satisfied column to view the State Tax Lien Satisfaction notice. Depending on your device settings, the notice will download as a PDF or open in a new tab, so you can save or print it.

When is a state tax lien satisfied?

State tax liens are satisfied when the debt is paid in full. Within 30 days of receiving your full payment, the SCDOR will update the State Tax Lien Registry to show the debt is satisfied.

How do I estimate my total balance due and make payments?

To estimate your total balance due, use the Estimate Lien Payoff tool on the State Tax Lien Registry.

To make a payment, find the correct lien, click the number in the Balance Due column, select the ID Type from the drop-down, enter your ID Number in the field, and click Next to enter your contact information, payment method, and payment information.

Can I appeal a state tax lien with the SCDOR?

No. A state tax lien is not issued until the opportunity to appeal the debt has already passed. If you believe the lien was filed in error, contact us immediately at ComplyToday@dor.sc.gov with supporting documentation.

How can I filter my search results?

After entering your search, use the State Tax Lien Filter bar to refine your results. Type the column name you want to filter by, followed by less than (<), greater than (>), or equal to (=), and your filter criteria in quotes. To filter by more than one criteria use and, not, and or between your filters.

Here are some examples:

If you want to	Enter this into the filter bar	Filter results
Sort by date range	Date Filed > "01-dec-2018" and Date Filed < "01-dec-2019"	Liens filed between December 1, 2018 and December 1, 2019
Sort by only active liens	Date Satisfied = highdate	Highdate means the field is blank or not satisfied
Sort by date range and active liens	Date Filed > "01-dec-2018" and Date Filed < "01-dec-2019" and Date Satisfied = highdate	Active liens that were filed between December 1, 2018 and December 1, 2019
Sort by a specific county	Issued = "greenville"	All liens issued in Greenville county
Sort by multiple counties	Issued = "statewide" or Issued = "greenville"	All liens issued statewide or in Greenville county
Exclude a county	Issued <> "greenville"	All liens issues statewide or in counties other than Greenville county

Remember to enter the column name each time you add criteria. In the date range example above, Date Filed > "01-dec-2018" and < "01-dec-2019" would not work, because the Date Filed column is not included with the December 1, 2019 filter.

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​State Tax Lien Registry