Title
Property taxes are levied by local governments to support operation of county, municipal, school district, and other local government functions.
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Revenue and Fiscal Affairs calculates the millage rate Increase limitations for local government property taxes.  Additionally, Revenue and Fiscal Affairs provides projected revenues, historical property values, and information on millage rates.   

Mary Katherine Miller
Title
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.
Title
Property Tax Budget Resources
Title
External Resources
Title
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.

Title
Assessed Value
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To Learn More About Property Tax Assessments, Please Visit The S.C. Department Of Revenue

Title
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
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.  

Title
School Operating Millage
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School Operating Millage information as provided by the S.C. Department of Revenue

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For more Detailed millage rate information  (external link):

SC Association of Counties Property Tax Rates Reports

 

 

Title
Tax Year 2021
Title
Tax Year 2020