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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