Property taxes are levied by local governments to support operation of county, municipal, school district, and other local government functions.

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.   

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Link to Property Tax FAQ
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
Property Tax Budget Resources
Millage Rate Increase Limitations
Property Tax Reimbursements
Statewide Property Tax Revenue Projections
External Resources

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

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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

To Learn More About Property Tax Assessments, Please Visit 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
Value of One Mill
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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School Operating Millage

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

 

 

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Tax Year 2019
Tax Year 2018