The Revenue and Fiscal Affairs Office (RFA) projects the millage rate increase limitations (millage cap) for local jurisdictions annually.

A local governing body may increase the millage rate imposed for general operating purposes above the rate imposed for such purposes for the preceding tax year only to the extent of the increase in the average of the twelve monthly consumer price indices for the most recent twelve-month period consisting of January through December of the preceding calendar year, plus, beginning in 2007, the percentage increase in the previous year in the population of the entity as determined by the RFA. If the average of the twelve monthly consumer price indices is negative or if an entity experiences a reduction in population, that percentage is deemed to be zero for the calculation of the millage increase.

REFERENCE: § 6-1-320. 

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.

Millage Rate Increase Limitations

FY 2023-2024

Counties(pdf 96 KB)
Municipalities(pdf 150 KB)
Proviso 117.168(pdf 288 KB)
School Districts(pdf 161 KB)