Estimate your South Carolina property tax based on the state's 0.48% average effective rate. Enter your home value for an instant, free calculation.
Enter any tax exemption amount you qualify for in South Carolina
South Carolina is one of the cheapest states for owner-occupied property tax. Primary residences are assessed at just 4% of market value and are exempt from school operating taxes under Act 388.
South Carolina taxes assessed value — a percentage of market value set by property type: 4% for owner-occupied primary residences and 6% for other property. Assessors reappraise at least every five years, and increases between reappraisals are capped at 15% (removed on sale or improvement). Local millage applies to the assessed value.
| Home Value | Estimated Annual Tax | Monthly (Escrow) |
|---|---|---|
| $239,000 (median) | $1,147 | $96/mo |
| $250,000 | $1,200 | $100/mo |
| $600,000 | $2,880 | $240/mo |
Effective rates vary within South Carolina. These figures are median-tax-to-median-value estimates from U.S. Census ACS data (2019–2023 ACS 5-year (SmartAsset)) for some of the most populous counties:
| County | Effective Rate |
|---|---|
| Greenville County | 0.48% |
| Richland County | 0.59% |
| Charleston County | 0.32% |
| Horry County | 0.33% |
| Spartanburg County | 0.52% |
| Lexington County | 0.43% |
| York County | 0.46% |
| Berkeley County | 0.42% |
Among these counties, effective rates range from about 0.32% in Charleston County to 0.59% in Richland County. Your actual rate depends on the local mill/millage set by your county, city, and school district.
Owner-occupied homes benefit two ways: the 4% legal-residence assessment ratio (versus 6% for other property, applied for through the county assessor) and exemption from school operating millage under Act 388. Separately, the statutory Homestead Exemption removes the first $50,000 of fair market value for owners 65+, the totally and permanently disabled, or the legally blind.
Homeowners who are 65+, totally and permanently disabled, or legally blind qualify for the Homestead Exemption on the first $50,000 of fair market value (administered by the county auditor). Veterans with a 100% permanent service-connected disability, and certain surviving spouses, may receive a total exemption on the house and up to one acre, with similar relief for former POWs and Medal of Honor recipients.
Tax bills are mailed in the fall and due by January 15. Payments after that are penalized — roughly 3% after January 15, another 7% after February 1, and a further 15% plus costs after mid-March — before delinquent accounts move toward tax sale.
Owners may appeal the assessor's value in writing, generally within 90 days of the assessment notice. Unresolved appeals go to the County Board of Assessment Appeals and then the South Carolina Administrative Law Court.
South Carolina has one of the lowest effective property tax rates in the nation, about 0.45%, well below the national average. Owner-occupied homes pay especially little because they're assessed at just 4% of market value and exempt from school operating taxes.
Primary residences are assessed at 4% of market value (versus 6% for second homes and rentals). You must apply with your county assessor for the legal-residence ratio, which lowers the taxable base and qualifies the home for the Act 388 school-tax exemption.
Homeowners who are 65 or older, totally and permanently disabled, or legally blind can exempt the first $50,000 of their home's fair market value. Applications are filed with the county auditor.