December 2020 - South Carolina Association of Counties
December 2020
METHODOLOGY OF PROPERTY TAX COLLECTION
The annual South Carolina Property Tax Rates Report by County details millage rates for every jurisdiction that levies property taxes in the state. We appreciate the contributions of county auditors from each of the 46 counties. The information provided for each county is listed below in the order that it is presented in the report.
COUNTY BASE MILLAGE RATE: The total countywide millage rate levied for the purposes of county government. Includes components of the total county millage (e.g., county operating, county debt, sewer, hospital, library, etc.).
SCHOOL DISTRICT(S) MILLAGE RATE: The total school district millage rate levied for each school district. Includes components of the total school district millage (e.g., operating, bonds, special schools, etc.). Residential primary owner-occupied properties are exempt from the school property tax and are not charged a school district millage rate.
MUNICIPAL MILLAGE RATES: City or town millage rates, if levied. It will appear with its respective county listing.
OTHER MILLAGE RATES NOT INCLUDED IN COUNTY BASE: Mils levied in specified tax districts for a specified purpose such as fire protection, water/sewer service, road maintenance, lights, recycling, recreation, etc. The purpose and location for this special tax district millage is listed.
SPECIAL FEES (additional charges): Similar to special tax districts in their purposes, but instead of a millage rate, a flat fee or dollar amount is charged for the service (e.g. fire, road maintenance, solid waste, sewer, recycling, etc.).
VALUE OF ONE MIL (based on county operations only): This figure is an approximate value based on a percentage of a county's total assessed value contingent upon 100% collections. It may be used as a point of reference by which to determine a county's tax base in comparative analyses.
LOCAL OPTION SALES TAX CREDIT FACTOR: County/City Tax Credit Factors for jurisdictions that impose a 1 percent local option sales tax for property tax relief. To estimate the local option sales tax credit, multiply the sales tax credit factor by the property's appraised value. The tax credit is subtracted from the property tax bill. Page 24 contains a listing of all jurisdictions with a local option sales tax credit factor.
ESTIMATING PROPERTY TAXES / EXAMPLES
1.) DETERMINE THE TOTAL MILLAGE RATE that applies to the property by adding the county base millage rate, the city millage rate (if charged), the school district millage rate (except for owner-occupied residential real estate), and any applicable "other" special purpose/special tax district mils charged to the property. Primary residential owner-occupied properties are exempt from school property taxes; therefore, school district millages should be omitted from the total millage rate to calculate property tax for this property classification.
County Base + School District (if applicable) + City/Town (if applicable) + Other/Special Mils (if applicable) = Total Millage
2.) DETERMINE THE ASSESSED VALUE OF THE PROPERTY. Multiply the assessment ratio (set forth by State law dependent on property classification) by the appraised value of the property. The value of real and personal property used in manufacturing operations is established by the SC Department of Revenue. The real and personal property values of certain distribution facilities, corporate headquarters, and corporate offices are also established by the SC Department of Revenue. All other property values are the responsibility of county government. Assessment ratios applied to the fair market value of real property vary by classification set forth by State law are:
Manufacturing real and personal property - 10.5% (Effectively 9.0% by 2023)* Utilities ? 10.5% Residential real estate (owner-occupied) - 4.0% Commercial and residential non-owner-occupied real property - 6.0% Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% Motor vehicles - 6.0% All other personal property - 10.5%
* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12-37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years, which will effectively reduce the manufacturing property assessment ratio to 9% by 2023. Contact the SC Department of Revenue for more information.
3.) MULTIPLY THE ASSESSED VALUE BY THE TOTAL MILLAGE RATE. Assessed Value x Millage Rate = Property Tax
Commercial Property Example
Appraised Value of Property Assessment Ratio for Commercial Property Assessed Value Total Millage Rate (example) Property Tax
$ 100,000 x 6% $ 6,000 x .200 $ 1,200
In certain jurisdictions, the local option sales tax credit is subtracted from the property tax.
Owner-Occupied Residential Property Example
Appraised Value of Property Assessment Ratio for owner-occupied home Assessed Value Total Millage Rate (example) Property Tax
$ 100,000 x 4% $ 4,000 x .100 $ 400
Residential owner-occupied properties are exempt from school property taxes. Omit the school district millage from the total millage rate to calculate the property tax for this property classification.
In certain jurisdictions, the local option sales tax credit is subtracted from the property tax bill.
Notes: The above methods should be used for determining estimates only. Contact the county auditor for the property tax for a specific property. Some new and expanding industries may qualify for economic development incentives that reduce property tax liability. For more information, contact the SC Department of Commerce.
South Carolina Association of Counties
2020 Property Tax Report
South Carolina Property Tax Rates for 2020
Abbeville
Millage Rates
County Base Millage
Abbeville County Total
Includes: County Operations County Library Piedmont Technical College County Building Project Bond Solid Waste Fire Infrastructure County Reserve Fund G.O. Bond 17 County Reserve Fund 2019
School District Millage Rate
.09070 .00320 .00230 .00790 .00650 .00810 .00150 .00260 .00570 .00330
.13180
District Total: Abbeville Operating and Upgrading School Bond 2019
District Total: Greenwood 51 School Operations Countywide School School Bond Vocational Facility
.19340 .03200
.18310 .03900 .00980 .00960
.22540 .24150
Municipal Millage Rate
Abbeville Calhoun Falls Calhoun Falls GOB 2016 Donalds Honea Path Ware Shoals
.10652 .14500 .00450 .02000 .12350 .09600
Special Fees (Additional Charges)
Fee Name
Purpose
Location
Animal Shelter Fee
Animal Shelter Countywide
Fee $9.00
Hunters Creek HOA
HOA
Hunters Creek
$450.00
Landfill Fee
Landfill
Countywide
$55.00
Public Safety Fee
Public Safety Countywide
$62.50
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
$68,509
Local Option Sales Tax Credit Factors
City
City TCF County TCF
Abbeville Calhoun Falls Donalds Honea Path Ware Shoals
0.001838 0.003689 0.000379 0.002918 0.001000
0.000850 0.000850 0.000850 0.000850 0.000850
Total TCF
0.002688 0.004539 0.001229 0.003768 0.001850
Aiken
Millage Rates
County Base Millage
Aiken County Total
Includes: County Operations Debt Aiken Technical College USC - Aiken Solid Waste
.05640 .00330 .00280 .00010 .00590
School District Millage Rate
District Total: Aiken School Operations Debt Service 1% Sales Tax Property Tax Relief
.13730 .03370 -.00300
Municipal Millage Rate
Aiken Jackson Monetta New Ellenton North Augusta Perry Salley Wagener
.06850
.16800
.06200 .05900 .01700 .07740 .07350 .04000 .05000 .06000
Other Millages Not Included in County Base
Name
Purpose
Location
College Acres Public Works
Water/Sewer College Acres Area
Millage Rate
.04400
Special Fees (Additional Charges)
Fee Name
Purpose
Location
Commercial Fire Fee Avg Fire
Avg for 16 Districts
Fee $276.10
Industrial Fire Fee Avg Fire
Avg for 9 Districts
$3,918.50
Residential Fire Fee Avg Fire
Avg for 19 Districts
$66.39
Road Maintenance
Maintain Roads Countywide
$25.00
Road Maintenance Fee
Maintenance of City of Aiken; Per Vehicle City Roads
$20.00
Stormwater Drainage
Unincorporated Water Cleanup Areas Only
$10.00
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
$700,000
South Carolina Association of Counties
Page 1
2020 Property Tax Report
Allendale
Millage Rates
County Base Millage
Allendale County Total
Includes: County Operations Hospital Operations
.21300 .01600
.22900
School District Millage Rate
District Total: Allendale Operations School Note
.25600 .03200
.28800
Municipal Millage Rate
Allendale Fairfax
.17900 .12140
Special Fees (Additional Charges)
Fee Name Sanitation & Fire
Purpose
Location
Sanitation & .50 per acre Fire Protection
Fee $0.50
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
$18,913
Local Option Sales Tax Credit Factors
City
City TCF County TCF
Allendale Fairfax
0.002860 0.002196
0.002278 0.002278
Total TCF 0.005138 0.004474
Anderson
Millage Rates
County Base Millage
Anderson County Total Includes: County Ordinary Capital Projects Fund GO Bond 2007 Series Infrastructure Reserve Fund Library County EMS GO Bond 2014 Refunded
School District Millage Rate
District Total: Anderson 1 Career and Technology School Operations School Bond Sinking Fund County Schools Tri-County Tech
District Total: Anderson 2 School Operations Tri-County Tech School Bond Sinking Fund Career and Technology County Schools
District Total: Anderson 3 School Operations Tri-County Tech School Bond Sinking Fund County Schools
District Total: Anderson 4 Tri-County Tech County Schools School Bond Sinking Fund School Operations
District Total: Anderson 5 School Bond Sinking Fund School Operations Tri-County Tech County Schools
District Total: Pickens School Operations
Municipal Millage Rate
Anderson Belton Clemson Easley Honea Path Iva Pendleton West Pelzer Williamston
.06400 .00380 .00100 .00140 .00690 .00660 .00100
.01780 .15340 .03900 .01770 .00410
.18800 .00410 .02500 .01078 .01770
.17700 .00410 .04100 .01770
.00410 .01770 .03300 .17780
.01500 .19000 .00410 .01770
.16290
.08470
.23200
.24558
.23980
.23260
.22680
.16290 .11600 .12400 .07880 .06200 .12350 .18410 .12700 .09400 .11250
Other Millages Not Included in County Base
Name
Purpose
Anderson County Sewer Sewer
Location
Millage Rate
Unincorporated Areas less Homeland & Piedmont
.00300
Big Creek
Watershed
School District 1
.00220
Broadmouth
Watershed
School District 1
.00150
Brushy Creek
Watershed
School District 1
.00060
Cobbs Glen Public Service Lights
School District 5
.00480
South Carolina Association of Counties
Page 2
2020 Property Tax Report
County Fire
Fire
Unincorp, Starr, Iva, W Pelzer, .00600
Clemson, Pendleton
Homeland Park
Water/Sewer
Piedmont Public Service Water/Sewer
Sedgewood Public Service Water/Sewer
Three & Twenty
Watershed
Homeland Park Piedmont Sedgewood School District 1
.01600 .07560 .00700 .00050
Special Fees (Additional Charges)
Fee Name
Purpose
Location
Ashwood
Roads
District 5
Clarendon
Light, Garbage District 5 Pick up
Easley Storm Water
Storm Water Easley
Hidden Brook
Roads
District 5
Knightsbridge
Roads
District 5
Sharen Ridge
Roads
District 5
Solid Waste Fee
Solid Waste Countywide
The Farm
Roads
School District 1
Fee
$155.55 $117.68
$30.00 $379.73 $449.27 $182.15 $71.68 $430.06
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
$798,000
Bamberg
Millage Rates
County Base Millage
Bamberg County Total Includes: County Operations Capital Reserve G.O. Bond EMS/Rescue IPRB Bonds Road Maint. Prior Yr Deficit Unfunded state mandate Denmark Tech
School District Millage Rate
District Total: Bamberg 1 School Operating School Bond
District Total: Bamberg 2 School Operating School Bond
Municipal Millage Rate
Bamberg Denmark Ehrhardt Olar
.12890 .03200 .00460 .01850 .00770 .00950 .02890 .00100
.28760 .10900
.28161 .01050
.23110
.39660 .29211
.11854 .10870 .09200 .09945
Other Millages Not Included in County Base
Name
Purpose
Location
Rural Fire
Fire
Unincorporated
Millage Rate
.02400
Special Fees (Additional Charges)
Fee Name Road User Fee
Purpose Roads
Location Countywide
Fee
$30.00
Solid Waste Fee
Solid Waste
Countywide Residential Parcels
$70.00
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
$30,052
Local Option Sales Tax Credit Factors
City
City TCF County TCF
Bamberg Denmark Ehrhardt Olar
0.001792 0.004922 0.002314 0.002441
0.001319 0.001319 0.001319 0.001319
Total TCF
0.003111 0.006241 0.003633 0.003760
South Carolina Association of Counties
Page 3
2020 Property Tax Report
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