Property Tax Rates & Rules
South Carolina has an average effective property tax rate of 0.57%, making it one of the lowest property tax states in the nation. On a median-valued home of $285,000, the typical annual property tax bill is $1,625. Homeowners may qualify for a homestead exemption, which can reduce the taxable value of a primary residence. Exempts first $50,000 of fair market value for primary residents 65+, blind, or disabled. Senior citizens may qualify for additional exemptions or tax relief programs. If you believe your property is over-assessed, you have the right to appeal.
Assessment Method
Legal residence is assessed at 4% of fair market value; non-primary at 6%.
Homestead Exemption Details
Exempts first $50,000 of fair market value for primary residents 65+, blind, or disabled.
Senior Exemption Details
Included in Homestead Exemption; owner-occupied residences also enjoy a 4% assessment ratio vs 6%.
How to Appeal Your Assessment
File written objection with County Assessor within 90 days of receiving assessment notice.
What is the property tax rate in South Carolina?
South Carolina has an average effective property tax rate of 0.57%. On a home valued at $285,000, the typical annual property tax bill is approximately $1,625. Rates vary by county — Hampton has the highest rates while Charleston has the lowest.
Does South Carolina have a homestead exemption?
Yes. South Carolina offers a homestead exemption for primary residences. Exempts first $50,000 of fair market value for primary residents 65+, blind, or disabled.
How is property assessed in South Carolina?
South Carolina assesses property at 4.00%. Legal residence is assessed at 4% of fair market value; non-primary at 6%. The assessed value is then multiplied by the local mill rate to determine your property tax bill.
How do I appeal my property tax assessment in South Carolina?
File written objection with County Assessor within 90 days of receiving assessment notice.
Are there senior property tax exemptions in South Carolina?
Yes. South Carolina offers property tax relief for senior citizens. Included in Homestead Exemption; owner-occupied residences also enjoy a 4% assessment ratio vs 6%.
When are property taxes due in South Carolina?
South Carolina property taxes are paid on a Due by January 15 annually without penalty.. Contact your county tax collector for exact due dates and payment options for your area.
How does South Carolina property tax compare to neighboring states?
South Carolina's average effective rate of 0.57% is well below the national average of approximately 1.1%. Use the comparison table above to see how neighboring states compare.
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Official Source
South Carolina Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.