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South Carolina Property Tax (2026)

Info: South Carolina has no statewide property tax; real and personal property are assessed and collected by local governments (with SCDOR assistance).

InfoVerified Jul 18, 2026

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South Carolina has no statewide property tax; real and personal property are assessed and collected by local governments (with SCDOR assistance). Assessment ratios are set by law (SC Code 12-43-220): owner-occupied legal residences at 4% of fair market value and other real estate at 6%, with millage set locally. A Homestead Exemption covers the first $50,000 of value for homeowners age 65+, disabled, or blind.

Official source: dor.sc.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering South Carolina

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

GeorgiaInfo
County-administered: assessed value is 40% of fair market value, minus homestead exemptions (state standard $2,000; many counties offer more), times the local millage rate. DOR worked example: a $100,000 home at 25 mills owes about $950/yr. Bills are typically due Dec 20; assessments are set each Jan 1 at fair market value (OCGA 48-5-6).
Verified Jul 6, 2026 · Source: dor.georgia.gov · Full Georgia rule →
North CarolinaInfo
Property tax is administered locally: county assessors value your property, and counties and municipalities set their own tax rates, so effective rates vary by location.
Verified Jul 14, 2026 · Source: ncdor.gov · Full North Carolina rule →

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