Property taxes in South Carolina are assessed and collected at the local level — primarily by counties and municipalities — with rates varying significantly depending on where your home is located. The statewide average effective rate for 2025is 0.57%, meaning a homeowner with a $254,300 median-value home typically pays around $1,450 per year in property taxes. For a monthly perspective, that works out to roughly $121/month — a line item that should factor into every home purchase decision in South Carolina.
South Carolina uses a 4.0% assessment ratio for primary residential properties. This means the county assessor sets your home's taxable (assessed) value at 400% of its market value. On a $400,000 home, for example, the taxable assessed value would be $16,000. Mill rates (the nominal tax rate per $1,000 of assessed value) are then applied to this lower figure.
Available Exemptions in South Carolina
Homestead Exemption: $50,000 off the fair market value for seniors 65+, totally disabled persons, or legally blind homeowners. Provides substantial savings in SC.
Homestead Exemption (above): seniors 65+ receive $50,000 off fair market value. No income limit. Applies automatically once qualifying age is reached.
100% service-connected disabled veterans and surviving spouses: fully exempt from property taxes on primary residence. Very generous program.
What Makes South Carolina's Property Tax System Unique
South Carolina's 4% assessment ratio for primary owner-occupied residences (vs 6% for second homes/rentals and investment property) is a significant benefit. The SC Homestead Exemption of $50,000 off FMV is one of the most generous in the southeast. Non-resident/investment property is assessed at 6%, effectively 50% more.
When Are South Carolina Property Taxes Due?
South Carolina property taxes are paid on a annual basis. Due dates: January 15 of following year (for prior year taxes). Missing a due date typically results in penalty interest (often 1–2% per month) and eventually tax liens, so it is important to calendar these dates well in advance — especially if you have a mortgage and your lender handles property tax through escrow (in which case they pay on your behalf from your escrow account).
How to Appeal Your Property Tax Assessment in South Carolina
If you believe your property has been over-assessed — which is surprisingly common, especially after rapid market changes — you have the right to appeal. File with your county Assessor before January 16. If not resolved, appeal to the county Board of Assessment Appeals.
To build a strong appeal, gather comparable sales (homes similar in size, age, and condition that sold recently for less than your assessed value), photos documenting property defects, and any independent appraisals you have. Many homeowners who appeal see their assessments reduced — and some jurisdictions allow free informal hearings before a formal appeal is required.
Property Tax Rates by Major South Carolina Cities
Within South Carolina, effective property tax rates vary significantly by city and county. Here are the major areas and what to expect:
- Columbia— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Charleston— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- North Charleston— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Mount Pleasant— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Greenville— rates in this area may differ from the 0.57% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
Note: County rates within South Carolina can range from well below to well above the statewide average. Always verify the current mill rate with your county assessor's office.
Pro Tips for South Carolina Property Owners
- Apply for every exemption you qualify for — many homeowners leave money on the table by not filing for the homestead or senior exemption. Applications are typically annual or one-time, and deadlines are firm.
- Review your assessment notice every year. If the county's estimate of your home's market value seems too high relative to what similar homes are actually selling for, appeal it. Even a 10% reduction on a $400,000 assessment saves $400–$700/year at typical South Carolina rates.
- If you have a mortgage, confirm with your lender whether property taxes are paid via an escrow account. If so, ensure your escrow balance is adequate — under-funded escrow leads to an escrow shortage and a sudden increase in your monthly mortgage payment.
- Pay early if your state offers discounts. Some states (like Florida) give 1–4% discounts for early payment. On a $5,000 tax bill, a 4% early-payment discount saves $200 — for essentially zero work.
- Property taxes are generally deductible on your federal income tax return as part of the SALT deduction (state and local taxes), subject to the $10,000 cap introduced by the Tax Cuts and Jobs Act. For high-tax states, this cap is often a binding constraint.