Millage Rate Increase Limitations

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

 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. 

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Please Note

RFA uses the population estimates provided by the United States Census Bureau to determine the millage rate increase limitations.  According to the United States Census Bureau's website, as of February 23, 2021, the release dates for county and school district populations is May 4, 2021.  The release date for incorporated places is May  27, 2021.  RFA will strive to provide the millage rate increase limitations as quickly as possible after the population data is released.

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Mary Katherine Miller
Program Manager I
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
Millage Rate Increase Limitation Resources

NOTICE:  RFA has published the millage rate increase limitations for counties and school districts on March 27, 2020. These have also been emailed to counties and school districts. All letters were mailed on May 22, 2020 due to the extenuating circumstances resulting from COVID-19. 

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FY 2020-21
FY 2019-20
FY 2018-19