Owning in South Carolina
Data from January 2026
Property tax in South Carolina
The typical owner in South Carolina pays $1,251 a year, about 0.48% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in South Carolina
- Typical tax
- $1,251
- per year, typical household
- 60% less than the U.S.
- Effective rate
- 0.48%
- tax ÷ value (estimate)
- 49% less than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 4
- published by the state, with the source
The state's rules
South Carolina's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as South Carolina's official source states them. Tap "What the source says" to read the exact text.
| Rule | What South Carolina says | Source |
|---|---|---|
| What triggers a new assessment | In South Carolina a property's fair market value stays at its base-year value until the latest of these — a sale or other assessable transfer of interest (the new value is the one as of Dec. 31 of that year), an appeal, or a countywide reassessment. The increase from a countywide reassessment is limited to 15% within a five-year period, figured on land and improvements together; the limit does not apply to new additions or improvements, or to the year after a transfer. Later improvements and additions are added to that value. What the source says· S.C. Code § 12-37-3140“For property tax years beginning after 2006, the fair market value of real property is its fair market value applicable for the later of: … the base year, as defined in subsection (C) of this section; … December thirty-first of the year in which an assessable transfer of interest has occurred; … as determined on appeal; or … as it may be adjusted as determined in a countywide reassessment program conducted pursuant to Section 12-43-217, but limited to increases in such value as provided in subsection (B) of this section. … To the fair market value of real property as determined at the time provided in item (1) of this subsection, there must be added the fair market value of subsequent improvements and additions to the property. … Any increase in the fair market value of real property attributable to the periodic countywide appraisal and equalization program implemented pursuant to Section 12-43-217 is limited to fifteen percent within a five-year period to the otherwise applicable fair market value. This limit must be calculated on the land and improvements as a whole. However, this limit does not apply to the fair market value of additions or improvements to real property in the year those additions or improvements are first subject to property tax, nor do they apply to the fair market value of real property when an assessable transfer of interest occurred in the year that the transfer value is first subject to tax.” | South Carolina Department of Revenue (SCDOR) Verified November 6, 2026 |
| Homestead exemption | If the home is your primary residence (legal residence), ask your county assessor for the special 4% assessment ratio for your home. In South Carolina, what is called the "Homestead Exemption" is something else: it is for people 65 or older or disabled (see below). What the source says“Legal Residence refers to the special 4% assessment ratio for your current, primary home. Contact your county assessor's office to apply for the 4% tax rate for your primary home address.” | South Carolina Department of Revenue (SCDOR) Verified November 6, 2026 |
| Protest deadline One for the whole state | If the county assessor raises your property's fair market value by $1,000 or more, the assessor sends you an assessment notice, generally by July 1 (Oct. 1 in countywide reassessment years), that explains the appeal procedure. If you disagree, you must give the assessor written notice of objection within 90 days after the notice was mailed, to the fair market value, the special use value, the assessment ratio or the assessment. What the source says· S.C. Code § 12-60-2510“whenever the assessor increases the fair market value or special use value in making a property tax assessment by one thousand dollars or more, or whenever the first property tax assessment is made on the property by a county assessor, the assessor, by July first in the year in which the property tax assessment is made, or as soon after as is practical, shall send the taxpayer a property tax assessment notice. In years when real property is appraised and assessed under a countywide equalization program, substantially all property tax assessment notices must be mailed by October first of the implementation year. … In years when there is a notice of property tax assessment, the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment. … the appeal procedure.” | South Carolina Department of Revenue (SCDOR) Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, When to pay.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of South Carolina, with the typical home value and the effective rate. Highest tax first.
| Beaufort County | $2,174 | $455,600 | 0.48% |
|---|---|---|---|
| Charleston County | $1,901 | $489,100 | 0.39% |
| Jasper County | $1,852 | $325,500 | 0.57% |
| Dorchester County | $1,851 | $329,300 | 0.56% |
| York County | $1,740 | $361,300 | 0.48% |
| Lancaster County | $1,657 | $329,900 | 0.50% |
| Richland County | $1,637 | $242,800 | 0.67% |
| Greenville County | $1,512 | $299,000 | 0.51% |
| Berkeley County | $1,400 | $310,300 | 0.45% |
| Spartanburg County | $1,274 | $233,300 | 0.55% |
| Georgetown County | $1,190 | $289,500 | 0.41% |
| Newberry County | $1,154 | $173,300 | 0.67% |
| Lexington County | $1,151 | $234,500 | 0.49% |
| Anderson County | $1,043 | $231,900 | 0.45% |
| Kershaw County | $1,013 | $217,100 | 0.47% |
| Greenwood County | $964 | $180,500 | 0.53% |
| McCormick County | $948 | $168,700 | 0.56% |
| Horry County | $944 | $287,700 | 0.33% |
| Colleton County | $900 | $162,500 | 0.55% |
| Oconee County | $899 | $237,100 | 0.38% |
| Aiken County | $897 | $218,000 | 0.41% |
| Hampton County | $897 | $112,000 | 0.80% |
| Chester County | $890 | $158,300 | 0.56% |
| Clarendon County | $883 | $158,000 | 0.56% |
| Sumter County | $881 | $165,300 | 0.53% |
| Edgefield County | $875 | $202,700 | 0.43% |
| Pickens County | $866 | $231,900 | 0.37% |
| Bamberg County | $811 | $97,800 | 0.83% |
| Abbeville County | $782 | $178,800 | 0.44% |
| Fairfield County | $776 | $151,200 | 0.51% |
| Barnwell County | $775 | $106,000 | 0.73% |
| Florence County | $756 | $177,900 | 0.42% |
| Orangeburg County | $749 | $115,800 | 0.65% |
| Saluda County | $747 | $146,500 | 0.51% |
| Calhoun County | $704 | $172,100 | 0.41% |
| Laurens County | $698 | $170,600 | 0.41% |
| Williamsburg County | $687 | $104,500 | 0.66% |
| Allendale County | $669 | $76,200 | 0.88% |
| Darlington County | $652 | $158,200 | 0.41% |
| Cherokee County | $614 | $142,000 | 0.43% |
| Lee County | $599 | $104,600 | 0.57% |
| Union County | $579 | $103,600 | 0.56% |
| Marlboro County | $496 | $82,000 | 0.60% |
| Chesterfield County | $487 | $116,200 | 0.42% |
| Dillon County | $452 | $85,400 | 0.53% |
| Marion County | $436 | $93,200 | 0.47% |
- Beaufort $2,1740.48%
- Charleston $1,9010.39%
- Jasper $1,8520.57%
- Dorchester $1,8510.56%
- York $1,7400.48%
- Lancaster $1,6570.50%
- Richland $1,6370.67%
- Greenville $1,5120.51%
- Berkeley $1,4000.45%
- Spartanburg $1,2740.55%
- Georgetown $1,1900.41%
- Newberry $1,1540.67%
- Lexington $1,1510.49%
- Anderson $1,0430.45%
- Kershaw $1,0130.47%
- Greenwood $9640.53%
- McCormick $9480.56%
- Horry $9440.33%
- Colleton $9000.55%
- Oconee $8990.38%
- Aiken $8970.41%
- Hampton $8970.80%
- Chester $8900.56%
- Clarendon $8830.56%
- Sumter $8810.53%
- Edgefield $8750.43%
- Pickens $8660.37%
- Bamberg $8110.83%
- Abbeville $7820.44%
- Fairfield $7760.51%
- Barnwell $7750.73%
- Florence $7560.42%
- Orangeburg $7490.65%
- Saluda $7470.51%
- Calhoun $7040.41%
- Laurens $6980.41%
- Williamsburg $6870.66%
- Allendale $6690.88%
- Darlington $6520.41%
- Cherokee $6140.43%
- Lee $5990.57%
- Union $5790.56%
- Marlboro $4960.60%
- Chesterfield $4870.42%
- Dillon $4520.53%
- Marion $4360.47%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What South Carolina publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
If the home is your primary residence (legal residence), ask your county assessor for the special 4% assessment ratio for your home. In South Carolina, what is called the "Homestead Exemption" is something else: it is for people 65 or older or disabled (see below).
What the source says
“Legal Residence refers to the special 4% assessment ratio for your current, primary home. Contact your county assessor's office to apply for the 4% tax rate for your primary home address.”
South Carolina Department of Revenue (SCDOR) · Verified November 6, 2026
-
If you are an older owner
Over age 65, the Homestead Exemption frees the first $50,000 of fair market value of your legal residence from tax. For tax year 2026 the state temporarily authorized an additional Homestead Exemption for certain recipients; your county auditor decides whether it applies to you. You apply with the county auditor's office.
What the source says
“The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind. Contact your county auditor's office for more information. … For Tax Year 2026, the State temporarily authorized an additional Homestead Exemption for certain qualifying recipients.”
South Carolina Department of Revenue (SCDOR) · Verified November 6, 2026
-
If you have a disability
If you are totally and permanently disabled or legally blind, at any age, you get the same exemption on the first $50,000 of market value of your legal residence; you apply with the county auditor's office. Paraplegic or hemiplegic people (also with Parkinson's, multiple sclerosis or ALS causing the same walking difficulties) can apply to SCDOR for an exemption on their home and a lot up to one acre.
What the source says
“The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind. … A paraplegic or hemiplegic person may apply for a Property Tax exemption for a dwelling home and a lot up to one acre that they own solely or jointly with a spouse.”
South Carolina Department of Revenue (SCDOR) · Verified November 6, 2026
-
If you are a veteran
If you are a veteran totally and permanently disabled from a service-connected disability, you can apply to SCDOR for the exemption on the home you live in, owned alone or with your spouse. You need a certificate from VA or your county veterans service officer (a VA rating letter does not meet the law), the deed and proof of the 4% ratio. An unremarried surviving spouse who lives in the home can also apply.
What the source says· S.C. Code § 12-37-220(B)(1)(A)
“A veteran who is totally and permanently disabled from a service-connected disability may apply for a Property Tax exemption for a dwelling home they own solely, in fee or for life, or jointly with a spouse. VA Rating decision letters do not meet requirements of law.”
South Carolina Department of Revenue (SCDOR) · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
Deed recording fee
When the deed is recorded, a fee of $1.85 for each $500 (or fraction) of the property's value is paid: $1.30 to the State and 55 cents to the county. The seller (grantor) pays it; the buyer is only secondarily liable.
S.C. Code §§12-24-10(A), 12-24-20(A) · South Carolina General Assembly (South Carolina Code of Laws) · Verified October 23, 2026
Frequently asked questions
How much is property tax in South Carolina?
The typical owner pays $1,251 a year, about 0.48% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in South Carolina?
If the county assessor raises your property's fair market value by $1,000 or more, the assessor sends you an assessment notice, generally by July 1 (Oct. 1 in countywide reassessment years), that explains the appeal procedure. If you disagree, you must give the assessor written notice of objection within 90 days after the notice was mailed, to the fair market value, the special use value, the assessment ratio or the assessment.
How do I apply for the homestead exemption in South Carolina?
If the home is your primary residence (legal residence), ask your county assessor for the special 4% assessment ratio for your home. In South Carolina, what is called the "Homestead Exemption" is something else: it is for people 65 or older or disabled (see below).
Which county in South Carolina pays the most property tax?
By amount, the highest typical tax is in Beaufort County ($2,174) and the lowest in Marion County ($436). By effective rate, the highest is Allendale County (0.88%) and the lowest Horry County (0.33%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.