Property Tax Reports

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

 

For additional information on property Taxes please see Property Tax FAQ.

 

Revenue and Fiscal affairs calculates the Millage rate Increase limitations for local government property taxes.  Additionally, Revenue and fiscal affairs provides projected revenues, historical revenues, and compiled assessment value reports.   

 

Further Revenue and Fiscal Affairs Provides an estimate of state property tax relief reimbursements for budgetary purposes. 

 

 

 

Mary Katherine Miller
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Program Manager I
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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 taxable 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 millage rate within school districts.

(Click on the image below to view corresponding pdf)

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Statewide Millage Rate
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Statewide Millage Rate
Statistics Elements
Description of Statistic
Tax Year 2017 Estimated Average Statewide Millage Rate
Statistic (Integer, Decimal, Percentage)
342.4
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 2018
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Tax Year 2017
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For more specific millage rate information by local governmental entity, the South Carolina Association of Counties provides an annual Property Tax Rate Report (external link):

SC Association of Counties Property Tax Rates Reports

 

 

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Property Values
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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 and charts on property tax assessed values and the tax rate for property taxes, 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 and Rental Real Property - 6%

Agricultural (Corporate) 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%

Motor Carrier - 9.5%

Fee-in-lieu - Not applicable

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

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To learn more about property tax assessments, please visit the S.C. Department of Revenue.

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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