South Carolina tax rulesProperty Tax

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

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.

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