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

 

 

 

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Mary Katherine Miller
Program Manager
Please email Mary Katherine Miller at marykatherine.miller@rfa.sc.gov for assistance, millage rate increase limitation inquiries, or other data requests.
(803) 734-3322
Millage Rate Increase Limitations
For counties, school districts, and municipalities
Property Tax Reimbursements
Including the Trust Fund for Property Tax and Homestead Exemption Fund
Property Tax FAQ
Providing additional information related to property taxes in South Carolina
Millage Rate Reports

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

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

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South Carolina Value of One Mill
Statewide Millage Rate
Statewide Millage Rate
Tax Year 2019 Estimated Average Statewide Millage Rate
348.0
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).
School Operating Millage
Tax Year 2019
Tax Year 2018

For more Detailed millage rate information  (external link):

SC Association of Counties Property Tax Rates Reports

 

 

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Property Value Reports

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

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

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Assessed Value

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

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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Projected Property Tax Revenue Pie Chart
Assessed Value Bar Chart FY 23
Property Tax Revenue Table