These SC counties have the biggest debts in unpaid taxes. See who owes the most

People in five South Carolina counties owe about 40% of the state’s current tax debt, state revenue officials say.

The South Carolina Department of Revenue announced on Tuesday a list of debtors as part of its top delinquent taxpayers program, which began four years ago. The list includes individuals and businesses delinquent on their taxes.

Hundreds of South Carolina’s top delinquent taxpayers paid more than $12.3 million in 2024 after their debts were listed online — nearly $4 million over the previous year.

Still, individual delinquent taxpayers currently owe a total of $65.7 million. Of that total, around $26 million, or 40%, comes from five counties.

Also, delinquent business taxpayers owe a total of $42.3 million.

Each of the current delinquent taxpayers is in tax lien status, which makes their debt public, SCDOR states.

“Our state’s financial health depends on tax revenues,” SCDOR Director Hartley Powell said in a Tuesday press release. “When noncompliant taxpayers fail to pay their tax bills, everyone suffers.”

Before names are published, SCDOR says other efforts are made to collect the debts, including sending letters, phone calls and other methods of contact.

Most individual tax debt by SC county

Here are the five counties that topped the list for having individual debtors who owe the most.

• Charleston: $6.7 million

• Horry: $6.6 million

• Greenville: $6.4 million

• Spartanburg: $3.6 million

• Lexington: $3.4 million

SC Individuals and businesses with most tax debt

• The highest individual tax debt on the list is $2.97 million and is actually owed by an out-of-state taxpayer — Michel J. Clarence of Lancaster Kentucky.

• The biggest individual South Carolina-based debtor is listed as Rhonda Kilgore of Ladson Charleston, who owes $2.87 million.

• The largest business tax debt is $4.49 million and is owed by an out-of-state business called Lance Holdings Inc. in Pearl River New York.

• The largest South Carolina-based business debtor is listed as Gajanan Enterprises Inc. of Columbia, which owes $1.78 million.

To view the names of all the current individual tax debtors and businesses, click here.

Debts excluded from the lists

• Those who have filed for bankruptcy protection.

• Debtors who have made payment arrangements with the SCDOR.

• Any debt in the SCDOR’s GEAR or Setoff Debt programs.

Individual tax debt by SC region

• Lowcountry: $13.7 million

• Upstate: $12.5 million

• Midlands: $8.7 million

• Pee Dee: $8.4 million