County Treasurer (county level - each of South Carolina's 46 counties)
Details
What you need to know
Online Option
Most SC counties offer online payment; search "[County Name] County South Carolina treasurer property tax payment online"
Where to Go
County Treasurer's office or online payment portal
County-specific variations apply
All 46 SC counties generally follow the January 15 real property due date. Richland County (Columbia), Greenville County, Charleston County, Horry County (Myrtle Beach), Lexington County, Spartanburg County, and York County have the best online payment systems. Rural SC counties may have more limited online options.
South Carolina Notes
Important state-specific details
ASSESSMENT RATIOS - EXTREMELY IMPORTANT IN SOUTH CAROLINA:
4% LEGAL RESIDENCE: Owner-occupied primary residences assessed at 4% of fair market value; MUST apply with county assessor using Legal Residence Application (most counties require this; once approved typically stays until circumstances change); this dramatically reduces property taxes
6% ALL OTHER REAL PROPERTY: Investment property, second homes, commercial property, any property without the 4% legal residence exemption
SCHOOL OPERATING MILLAGE EXEMPTION (Act 388, 2006): Owner-occupied homes with the 4% legal residence also receive an exemption from paying school operating millage; this provides very significant additional savings
FIVE-YEAR REASSESSMENT CYCLE: South Carolina counties reappraise property every 5 years (the most recent statewide reassessment cycle); assessment cap applies - see appeal file
HOMESTEAD EXEMPTION: SC homeowners age 65+, totally and permanently disabled, or legally blind may receive a homestead exemption of $50,000 of assessed value from county taxes; apply with county auditor by July 15 each year
Official Source
State office contact
State Office
SC Department of Revenue, Property Tax - dor.sc.gov | (803) 898-5207; County Treasurer (payment - varies by county); County Assessor (4% legal residence application - varies by county)