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.
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):
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.
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