Penalty Removal Requests

Penalty waivers may be considered under SC Section 12-45-185. Notwithstanding the provisions of Section 12-45-180, the County Treasurer may waive penalties imposed pursuant to that section and notify the County Auditor if necessary if the taxpayer provides clear and convincing evidence to the County Treasurer that the taxpayer delivered the timely payment to the United States mail or that the taxpayer otherwise timely delivered or caused to be delivered the payment. The request for a waiver must be in the form of an application in writing to the County Treasurer that includes documentation sufficient for the Treasurer to conclude the taxpayer made timely payment of the taxes. Waiving penalties is within the sole discretion of the County Treasurer and the Treasurer’s denial of a waiver is not subject to appeal.

You may submit your penalty waiver request by email to Treasurer@dorchestercountysc.gov, in person, or by mail. Download the Penalty Removal Form