LEE COUNTY TREASURER

LEE COUNTY TREASURER

County Treasurer Lisa Baker
PO Box 428
Bishopville, SC 29010
803-484-5341 Ext. 3145
lbaker@leecountysc.org
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ALERT!!!
The SC Homeowner Rescue Program (SC HRP) is a federally funded program established to provide financial assistance to eligible homeowners experiencing pandemic-related financial hardship beginning after January 21,2020.  The program begins March 21, 2022 and ends September 30, 2026. Please note that you may qualify for assistance with Delinquent Property Taxes. Please contact the Call Center at 803-702-5222 for assistance with your application.  You may also go to https://www.schousing.com/Home/SC-Homeowner-Rescue.

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                                                                                                                                                    WELCOME

Thank you for allowing me the opportunity to serve as your Lee County Treasurer.

As your Treasurer, I am responsible for the collection and disbursement of all county revenue to County, Schools and Municipalities.  The Treasurer handles investments for the County as well as making the payments of all County and School bond indebtedness.

 I hope this website provides you all the information that you need.  If we can ever be of assistance, please do not hesitate to contact me or my staff.   We are here for you!  We look forward to serving the citizens of Lee County and making your Treasurer's Office work better for you.

Lisa T. Baker
Lee County Treasurer

Our normal office hours are Monday-Friday 9:00am until 5:00pm (excluding holidays)

Contact information for this department

Mailing Address: Lee County Treasurer                            Phone 803-484-5341
                               P.O. Box 428                                            Fax 803-484-1771
                               Bishopville SC 29010

 Physical Address: 123 S. Main Street 
                                 Room 110
                                Bishopville SC 29010

 Lisa T. Baker
 Lee County Treasurer
 Email: lbaker@leecountysc.org
 Ext. 3145

  Tiffany Henry
 Email: thenry@leecountysc.org
 Ext. 3148

 Judy Boykin
 Tax Clerk
 Email: jboykin@leecountysc.org
 Ext.  3146

Gwen Walker
Tax Clerk
Email: gwalker@leecountysc.org
Ext. 3147

Nikki Raley
Tax clerk
Email: nraley@leecountysc.org
Ext. 3192

 


FREQUENTLY ASKED QUESTIONS

 VEHICLE FAQ’S:

 HOW DO I APPLY FOR HIGH MILEAGE ON A VEHICLE? TO APPLY FOR A HIGH MILEAGE APPEAL, MAIL OR BRING A SIGNED STATEMENT WITH MILEAGE TO THE AUDITOR’S OFFICE BEFORE THE DUE DATE.

 WHY AM I BEING CHARGED TAXES FOR THE VEHICLE I JUST PURCHASED? THE DEALER TOLD ME HE WOULD TAKE CARE OF TAXES AND TAGS.  THE DEALERSHIP IS ALLOWED TO PICK UP YOUR TAGS ON A VEHICLE WITHOUT PAYING LOCAL PROPERTY TAXES.  WHEN THE DEALER STATES THAT HE IS PAYING TAXES, HE IS REFERRING TO SALES TAX, WHICH IS PAID AT THE LOCAL DEPARTMENT OF MOTOR VEHICLES.

 WHAT IF I RECEIVE A NOTICE ON A VEHICLE WHICH I HAVE SOLD AND TRANSFERRED TAG? YOU MUST BRING IN THE REGISTRATION FOR YOUR NEW VEHICLE WHICH YOU NOW HAVE AND GO TO THE AUDITOR’S OFFICE TO RECEIVE A NEW TAX BILL.

 WHAT IF I HAVE MOVED OUT OF LEE COUNTY AND RECEIVE A VEHICLE RENEWAL BILL? CONTACT THE COUNTY AUDITOR IN THE COUNTY IN WHICH YOU NOW RESIDE TO RECEIVE A NEW BILL.   ALSO, YOU WILL NEED TO CONTACT YOUR LOCAL DMV BRANCH OFFICE TO CHANGE YOUR ADDRESS AND COUNTY CODE ON YOUR VEHICLE REGISTRATION AND YOUR DRIVERS LICENSE FILES IF YOU HAVE NOT DONE SO ALREADY. YOU MAY CHANGE YOUR ADDRESS AT www.scdmvonline.com

 REAL ESTATE AND BOAT & MOTOR FAQ’S

 I HAVE SOLD THIS PROPERTY, WHY AM I STILL GETTING A BILL IN MY NAME?  PROPERTY TAX BILLS ARE A YEAR BEHIND.  IF YOU WERE THE OWNER OF RECORD AT THE CLOSE OF BUSINESS ON DECEMBER 31ST OF THE PRECEEDING YEAR, THE NOTICES GO TO THE OWNER OF RECORD AS OF THAT DATE.  WE HOWEVER, MAKE EVERY EFFORT TO SEND A NOTICE TO THE NEW OWNER.  PLEASE CONTACT US TO LET US KNOW IF YOU HAVE SOLD THIS PROPERTY. 

 WHY AM I NOT GETTING MY HOMESTEAD EXEMPTION? YOU WILL NEED TO CONTACT THE AUDITOR’S OFFICE.

 MY ADDRESS IS INCORRECT ON MY REAL PROPERTY TAX BILL?WE ARE SENDING YOUR BILL TO THE ADDRESS PROVIDED US BY THE LEE COUNTY ASSESSOR.  YOU WILL NEED TO CONTACT THE LEE COUNTY ASSESSOR’S OFFICE TO MAKE A CHANGE AT 803-484-5341 EXT. 354

 WHY DID I RECEIVE A NOTICE ON A BOAT AND/OR MOTOR WHICH I NO LONGER OWN?  THIS INFORMATION WAS SENT TO US FROM THE SC DEPARTMENT OF NATURAL RESOURCES.  PLEASE CONTACT THE LEE COUNTY AUDITOR FOR  A FORM TO FILL OUT AND SEND BACK TO THEM TO REMOVE FROM THE RECORDS OR GO ONLINE TO www.dnr.sc.org  INFORM THEM OF THIS CHANGE IN OWNERSHIP.

 HOW LONG DO I HAVE TO PAY MY TAXES?  IF TAXES ARE NOT PAID, YOUR PROPERTY WILL BE REQUIRED TO BE SOLD AT OUR DELINQUENT TAX SALE WHICH IS HELD ANNUALLY IN NOVEMBER.

 

 Delinquent Tax Sale Information and Instructions

 Our Delinquent Tax Sale is normally held on the first Monday in November in the Main Courtroom on the 2nd floor of the Courthouse.  However, this is subject to change, so please refer back to the webpage or the Lee County Observer for the exact date, time and location of our Delinquent Tax Sale.

 The purpose of a tax sale is to satisfy the taxes only. The opening bid will equal the amount of all unpaid property taxes, penalties, and costs including taxes levied for the year in which the redemption begins. Under the Uniform Tax Collection Law, the Defaulting Taxpayer, any Grantee from the owner, or any Mortgage or Judgment Creditor may within twelve months from the sale date, redeem each item of real estate by paying the taxes, penalties, and costs, together with interest on the whole amount of the bid based on the month during the redemption period the property is redeemed. The property is redeemed, according to the following schedule: 3% during the first three months, 6% during months four, five and six, 9% during months seven, eight and nine, and 12% during months ten, eleven and twelve. However, the amount of interest due must not exceed the amount of the bid amount submitted by the Forfeited Land Commission’s opening bid (see attached examples).

 If you are the successful bidder and pay the bid amount to Treasurer’s Office today, keep your receipt.  If the Defaulting Taxpayer should redeem the property, you will be required to return your receipt for the bid amount to me before I can refund your money.  In the event the Defaulting Taxpayer does not redeem his / her property, you will be issued a Tax Title for which it will be your responsibility to pay for the cost of the Tax Title plus any documentary stamps fees and recording fees before you are issued a Tax Title / Deed or Bill of Sale (§12-51-130). All cost to deliver you a Tax Title or Tax Bill of Sale must be paid no later than November 30, 2019.  Failure to remit cost by deadline could result in loss of bid money and forfeiture of Tax Title/Deed or Bill of Sale.

 The above conditions in paragraph # 2 also apply to owners of Mobile Homes. In addition to these requirements, a Mobile Home Owner must pay rent to the purchaser in an amount not to exceed one-twelfth of the taxes for the last completed property Tax Year for each month between the sale and redemption. However, the monthly rental, when calculated must not be less than ten dollars. Also, any Mobile Home make older than 1976 would have to be resold as a storage unit per current Lee County Planning & Zoning requirements. Please take this into account when bidding on Mobile Homes.

 Addendum to Instructions:

  • Should I discover that an error has been made by the County in the taxing of a piece of property and a piece of property was sold in error, I will immediately notify the bidder and return the bid amount to him / her plus the actual interest earned through the date sale was voided.
  •  Should I discover that a Mobile Home has been bid on at the Tax Sale and I learn the Mobile Home is no longer in the County, I will immediately notify the bidder and return their bid money to him / her plus the actual interest earned through the date sale was voided Should I sell land with an improvement (building, etc) and the improvement is destroyed during the twelve month period, the bidder still has his / her bid on the land.
  •  Should a bidder wish to assign their bid to another individual, the transaction has to be done in the County Treasurer’s office by way of a signed and notarized statement.
  • Register in the name in which you want the Tax Deed / Bill of Sale to be prepared in the event the property is not redeemed.

  •  Asterisk * on tax sale advertisement / list denotes selling land only.

  • A + sign on tax sale advertisement / list denotes additions and/or second Mobile Home attached.
  •  
  • A (NO) sign on tax sale advertisement / list denotes new owner.
  •  A (NL) sign on tax sale advertisement list denotes a new location.
  •  A (B) sign on tax sale advertisement list denotes building burned.

 The purchaser of the property at a Tax Sale acquires the title without warranty and buys at his/her own risk.  The County is not liable for the quality or quantity of property sold.  However, it is recommended the property be reviewed / researched subsequent to purchase and professional advice sought if there are legal questions regarding the Delinquent Tax Sale.

 
           
           
LEE COUNTY HOSPITALITY TAX
Lee County Council passed Ordinance # 3-09 on June 9, 2009 establishing a Hospitality Tax on prepared meals and beverages.  The 2% tax (1% if within city limits) is applied to the gross proceeds of sales of prepared food and beverages sold in establishments located within the county.  In addition, this tax applies to meals and beverages sold in establishments licensed for on-premise consumption of alcoholic beverages, beer or wine.  Some or all of your sales may be subject to this tax.

The tax imposed by the county shall be collected from the customer when payment for meals or beverages is tendered and shall be remitted by the vendor to Lee County.  The tax remitted on or before the due date shall receive a 2% discount.  The tax remitted after the due date shall receive a 10% penalty per month until paid in full.  If the 20th of the month falls on a weekend or holiday, the County will accept, without penalty, payment on the following workday.  U.S. Postal marks are accepted for determining date received.  Metered dates are not accepted for determining date received.  

The Hospitality Tax collection process was effective beginning September 1st, 2009. 
If you have any questions concerning the Hospitality Tax program or need assistance with the reporting procedure, please contact Sherry Kerr at 803-484-5341 Ext. 3184

 Prepared meals means food/beverages prepared or modified by an establishment which at the time of sale is ready for consumption by members of the public, regardless of the food’s actual quantity, presentation, or packaging.

Establishment means any business within the County that sells prepared meals and beverages for immediate consumption.  Establishments include restaurants, bars and lounges, hotels and motels with restaurants and/or lounge facilities, caterers, ice cream shops, bakery shops, and other food service facilities including convenience and grocery stores (that have specified areas where foods and beverages are prepared).

Included items:

  • Produce, meats, or cheeses cut, sliced, cored, etc. or modified/prepared on-site (vegetable/fruit trays, meat/cheese trays)
  • Sandwiches/subs/salads prepared on-site
  • Bakery items cooked/prepared on-site
  • Packaged dinners cooked on-site
  • Any food or beverage prepared or modified on-site
  • Any food cooked/heated on-site (pizza, hot dogs, popcorn, sandwiches, muffins, bagels, etc.)
  • Any prepared foods or meals that are subject to SC sales tax
  • Any served beverage, including beer, wine, and liquor
  • Ice cream parlors
  • Fountain drinks, coffee, tea, etc. brewed or dispensed on site
Excluded items:

  • Canned or bottled drinks sold on-site from vending machines
  • Canned or bottled drinks which are not sold for immediate on-site consumption
  • Any alcohol, including beer and wine, sold in cans or bottles and not intended for consumption on the premises
  • Fruit consolidated into a basket
  • Prepackaged cans, boxes, or jars of food
  • Bags of chips, pretzels, nuts, candy or other prepackaged food items

Hospitality tax form-within the city limits
Hospitality Tax Form-outside the city limits
Hospitality Tax ordinance

 





















 

 

 

 

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