Liens
If you owe a tax debt and don’t pay what you owe promptly, the SCDOR can issue a state tax lien, which is a claim against your real and personal property located in South Carolina. You cannot sell or refinance a property that has a lien issued against it.
What happens before the SCDOR issues a lien?
The SCDOR will issue you a proposed assessment notice when you have an unpaid balance from a filed return, an estimated return, or an audit. The SCDOR mails several different proposed assessment notices, most commonly the Estimated Assessment Notice (C-293) and Notice of Proposed Assessment (C-332). These notices will outline:
- The steps you must take to resolve the issue (usually paying what you owe or filing unfiled returns by the due date listed on the notice)
How you can appeal the assessment
What may happen if you don’t pay what you owe, file your unfiled returns, or appeal by the dates listed on the notice
📄If your balance remains unresolved, the SCDOR will issue you a Notice of Assessment (C-133). The notice will outline your outstanding liability and what may happen if your balance continues to be unresolved. Around 30 days after the issuance of this notice, if the balances remains unresolved, we will issue a state tax lien against your real and personal property. If the SCDOR issues a lien against you, we will mail you a Notice of State Tax Lien to Taxpayer (W-131-F).
How do I resolve a lien?
The only way to resolve a lien is to pay what you owe, including penalties and interest. The fastest, easiest way to pay off your lien is directly from our
State Tax Lien Registry.
- Visit the
State Tax Lien Registry
- Search for your lien using either the Lien ID printed on your notice, your name and SSN, or your business name and FEIN. If needed, you can narrow down the search using the date tool.
- Click on the balance displayed in the
Balance Due column.
- On the next screen, enter your ID number and click
Next to proceed.
- Your full amount due will be automatically entered under
Amount. You can make a partial payment by entering the amount you wish to pay, but your lien will not be satisfied until the debt is paid in full.
ℹ️ If you can’t pay the full amount due at one time, you you may be eligible to request a
Payment Plan Agreement with the SCDOR >
What happens after I have satisfied a lien?
Within 30 days of receiving your full payment, the SCDOR will update the State Tax Lien Registry to show the lien is satisfied.
These documents are available to show that your lien has been satisfied:
-
Lien Satisfaction letters (also known as a
State Tax Lien Satisfaction (W-131-S)) are available by searching for your lien on the
State Tax Lien Registry. Click the date in the
Date Satisfied column to open a copy of the letter.
-
If you need a lien payoff letter on letterhead, submit a signed Borrower's Authorization or valid POA to
ComplyToday@dor.sc.gov.
- If you need an
expungement letter, contact the SCDOR at
ComplyToday@dor.sc.gov.
How does a lien affect me?
If the SCDOR has issued a lien against your real or personal property you cannot sell the property until you have resolved the lien. A tax lien allows SCDOR to seize, levy on, and sell the property of the person for payment of the amount due.
🚨Liens are also public information. All state tax liens are publicly viewable on the SCDOR’s State Tax Lien Registry, available at
dor.sc.gov/LienRegistry.
