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1. How does the property tax system work?

In simplified terms, there are three elements to South Carolina’s property tax system:

• Assessment ratio
• Market value
• Tax rate

The tax rate is generally reflected in "mills," or "millage rate." A tax mill represents a tax liability of one penny per $1 of assessed value; for example, a tax rate of 300 mills translates to $0.30 tax per $1 of assessed value. 

This is true for both real estate and personal property.

2. What do you mean by assessment ratio?

An assessment is the market value of a piece of property on a certain date, multiplied by the assessment ratio which applies to that piece of property, e.g., a 4% assessment ratio for an owner-occupied house.

3. If I mail my tax payment, what is the last date it can be postmarked before being considered late?

It must be postmarked no later than the due date to avoid penalty.

If the due date falls on a weekend or a county holiday, the due date is extended to the next business day afterwards.

4. Whom do I complain to about high taxes?

• Taxes are set by the governing body/bodies where the property is located.
• County Council, School Boards, and the applicable city council and/or special purpose district determine how much money must be collected to fund their budgets and the tax rate necessary to meet their budget.
• Property taxes make up only a portion of the total amount of revenue needed to fund the budget.
• Fees, state collected revenues and other sources of income make up the remainder.

5. What is the value of a mill and does it change?

The value of a mill is always one tenth of a cent, or one thousandth of a dollar; for example, a tax rate of 300 mills translates to $0.30 tax per $1 of assessed value.

This is true for all types of property.

6. How do I apply for a military exemption on my mobile home?

If your home of record is not South Carolina, you do not have to pay personal property taxes while permanently stationed in this state.

In order for your mobile home to qualify, it must be your primary residence. It must also be registered and titled in the service member’s name to qualify for 100% exemption (if joint ownership is not with a spouse 50% of the exemption will apply).

This exemption does not include county taxes on real property. To obtain the exemption, you can submit your latest Leave and Earnings Statement and photocopy of current military ID to the Auditor’s office. You can mail, fax or hand-deliver these documents to the Auditor’s Office to receive the exemption. This exemption is valid for one year, and you will need to reapply every year.

For More Information

For more information or to submit your documentation, contact the Auditor’s Office.