South Carolina property tax by county
Across South Carolina's 46 counties, the typical (median) effective property-tax rate is 0.51% of a home's value. Rates vary widely by county, from 0.33% in Horry County to 0.88% in Allendale County. The full ranking is below; each county links to its own page. Figures are from the U.S. Census Bureau.
Property tax rate by county in South Carolina
| County | Effective rate | Median tax | Median home value |
|---|---|---|---|
| Allendale County | 0.88% | $669 | $76,200 |
| Bamberg County | 0.83% | $811 | $97,800 |
| Hampton County | 0.8% | $897 | $112,000 |
| Barnwell County | 0.73% | $775 | $106,000 |
| Newberry County | 0.67% | $1,154 | $173,300 |
| Richland County | 0.67% | $1,637 | $242,800 |
| Williamsburg County | 0.66% | $687 | $104,500 |
| Orangeburg County | 0.65% | $749 | $115,800 |
| Marlboro County | 0.6% | $496 | $82,000 |
| Jasper County | 0.57% | $1,852 | $325,500 |
| Lee County | 0.57% | $599 | $104,600 |
| Chester County | 0.56% | $890 | $158,300 |
| Clarendon County | 0.56% | $883 | $158,000 |
| Dorchester County | 0.56% | $1,851 | $329,300 |
| McCormick County | 0.56% | $948 | $168,700 |
| Union County | 0.56% | $579 | $103,600 |
| Colleton County | 0.55% | $900 | $162,500 |
| Spartanburg County | 0.55% | $1,274 | $233,300 |
| Dillon County | 0.53% | $452 | $85,400 |
| Greenwood County | 0.53% | $964 | $180,500 |
| Sumter County | 0.53% | $881 | $165,300 |
| Fairfield County | 0.51% | $776 | $151,200 |
| Greenville County | 0.51% | $1,512 | $299,000 |
| Saluda County | 0.51% | $747 | $146,500 |
| Lancaster County | 0.5% | $1,657 | $329,900 |
| Lexington County | 0.49% | $1,151 | $234,500 |
| Beaufort County | 0.48% | $2,174 | $455,600 |
| York County | 0.48% | $1,740 | $361,300 |
| Kershaw County | 0.47% | $1,013 | $217,100 |
| Marion County | 0.47% | $436 | $93,200 |
| Anderson County | 0.45% | $1,043 | $231,900 |
| Berkeley County | 0.45% | $1,400 | $310,300 |
| Abbeville County | 0.44% | $782 | $178,800 |
| Cherokee County | 0.43% | $614 | $142,000 |
| Edgefield County | 0.43% | $875 | $202,700 |
| Chesterfield County | 0.42% | $487 | $116,200 |
| Florence County | 0.42% | $756 | $177,900 |
| Aiken County | 0.41% | $897 | $218,000 |
| Calhoun County | 0.41% | $704 | $172,100 |
| Darlington County | 0.41% | $652 | $158,200 |
| Georgetown County | 0.41% | $1,190 | $289,500 |
| Laurens County | 0.41% | $698 | $170,600 |
| Charleston County | 0.39% | $1,901 | $489,100 |
| Oconee County | 0.38% | $899 | $237,100 |
| Pickens County | 0.37% | $866 | $231,900 |
| Horry County | 0.33% | $944 | $287,700 |
Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.
Why county rates vary so much
Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.
For South Carolina's income and retirement taxes, see South Carolina income tax and South Carolina retirement taxes.
How does South Carolina assess homes for property tax?
South Carolina assesses homes at 4% of market value, the same in every county. An owner-occupied legal residence plus up to five contiguous acres is assessed at 4% of fair market value, but only if you apply for it. Everything else, including second homes and rentals, is assessed at 6%. Manufacturing and utility property is assessed at 10.5%.
Countywide reappraisal every fifth year, with values implemented the following year. Between reappraisals, any increase in a parcel's value from the reappraisal program is capped at 15% over the five-year period.
Is there a homestead exemption in South Carolina?
South Carolina has no flat-dollar homestead exemption for all owner-occupants. The benefit is structural and worth more than most dollar exemptions: the 4% assessment ratio instead of 6%, plus a full exemption from school operating millage. Neither can be stated as a dollar figure because both depend on your local rate. You must apply for the 4% ratio with your county assessor; the school exemption follows automatically.
Other state relief for homeowners:
- Seniors and disabled owners: The homestead exemption removes the first $50,000 of your home's fair market value from county, municipal, school and special assessment taxes, with no income limit at all. You qualify at 65 or older, or if totally and permanently disabled, or if legally blind, provided you have been a South Carolina resident for at least a year and hold title or a life estate. Apply with the county auditor; once approved it continues automatically. It does not cover fees such as solid waste or road user charges.
- Disabled veterans: A veteran who is permanently and totally disabled from a service-connected cause is fully exempt from tax on their legal residence plus a lot of up to five acres. It passes to an unremarried surviving spouse. Parallel full exemptions cover Medal of Honor recipients, former prisoners of war, and paraplegic or hemiplegic owners, including those with comparable difficulty from Parkinson's, MS or ALS. Apply to the state Department of Revenue rather than the county.
- The 15% cap on reappraisal-driven increases is the main ongoing protection. Counties may also add a penny to the sales tax by referendum and apply the proceeds as a credit against property tax, which varies by county and year.
South Carolina sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.
When are property taxes due in South Carolina?
One annual payment. Bills go out around September 30 and the practical due date is January 15. Penalties then stack: 3% after January 16, another 7% after February 2, and another 5% after March 17. A county may by ordinance offer a five-payment installment plan, elected between December 1 and January 15, but that is a local option rather than a right.
That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.
How do you appeal a property assessment in South Carolina?
You contest the assessed value with the County assessor, then the county Board of Assessment Appeals, then the Administrative Law Court. The filing deadline is typically 90 days after the assessment notice is mailed. In a year with no assessment notice you can appeal at any time, but to affect that year's tax it must be in before January 16. After your written objection the assessor holds a conference within 30 days, you then have 30 days to file a written protest, 30 days more to reach the county board, and 30 days after its decision to request a hearing at the Administrative Law Court.
South Carolina property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.
Sources
- Median real estate taxes paid and median home value, all South Carolina counties: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.