South Carolina

Property Tax Rates & Rules

0.57%

Effective Rate

$1,625

Median Annual Tax

$285k

Median Home Value

Available

Homestead Exempt

Full Tax Details

Avg Effective Rate0.57%

Median Home Value$285,000

Median Annual Tax$1,625

Assessment Ratio4.00%

Homestead ExemptionYes

Senior ExemptionYes

Highest Rate CountyHampton

Lowest Rate CountyCharleston

Payment ScheduleDue by January 15 annually without penalty.

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.

Official Source

South Carolina Tax Authority

Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.