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Property taxes levied on property in the state support local governments.

 

 

 

Mary Katherine Miller
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Program Manager
Description
Please email Mary Katherine Miller at marykatherine.miller@rfa.sc.gov for assistance, millage rate increase limitation inquiries, or other data requests.
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For counties, school districts, and municipalities
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Including the Trust Fund for Property Tax and Homestead Exemption Fund
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Providing additional information related to property taxes in South Carolina
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Millage Rate Reports
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Millage rate is the Property tax rate set by each local governing entity (I.E. school district, county, municipality, or special purpose district) that is applicable to all property subject to ad valorem tax within the geographic boundary of that governing entity.  

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Value of One Mill
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Provides an estimate of the monetary value of one mill within school districts.

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Statewide Millage Rate
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Statewide Millage Rate
Statistics Elements
Description of Statistic
Tax Year 2019 Estimated Average Statewide Millage Rate
Statistic (Integer, Decimal, Percentage)
348.0
Footnote / Subtext
Statewide average millage rates are used for taxation of rail roads (§12-37-2150), aircraft (§12-37-2450), and motor carrier road use fees (§12-37-2850).
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School Operating Millage
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Tax Year 2019
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Tax Year 2018
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For more Detailed millage rate information  (external link):

SC Association of Counties Property Tax Rates Reports

 

 

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Property Value Reports
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Property taxes are assessed and collected by local governments and the S.C. Department of Revenue.  Revenue and Fiscal Affairs provides the following summary reports on property tax assessed values based upon available data from the S.C. Department of Revenue.

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Assessed Value Ratios
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Owner Occupied Real Property - 4%

Agricultural (Private) Real Property - 4%

Commercial & Rental Real Property - 6%

Agricultural (Corp.) Real Property - 6%

Personal Property Vehicles - 6%

Other Personal Property - 10.5%

Business Personal Property - 10.5%

Manufacturing Property - 10.5%

Utility Property - 10.5%

Fee-in-lieu - Not applicable

Title
Assessed Value
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Summary reports of property values by assessment classification and county

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For detailed property tax law and policy, the Department of Revenue publishes the South Carolina Property Tax Guide. 

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Property Tax Revenue Projections
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Revenue and Fiscal Affairs projects statewide property tax revenue by assessment classification for legislative fiscal impacts and planning purposes.  

(Click on an image below to view corresponding pdf)

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