South Carolina Property Tax Calculator 2026

Calculate property taxes in South Carolina. The average effective property tax rate in SC is 0.44%, which is below the national average of 0.89%. Estimate your annual property tax bill.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

$
%
$
%

Annual Property Tax

$1,540.00

Monthly Equivalent

$128.33

Effective Rate

0.440%

Property Tax Breakdown

Assessed Value$350,000.00
Homestead Exemption$0.00
Taxable Value$350,000.00
Annual Tax$1,540.00
Monthly Equivalent$128.33

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

South Carolina Property Tax Guide

South Carolina has some of the lowest property taxes in the country, averaging about 0.44% of a home's value in effective terms, against a national average closer to 0.9%. A big reason is the state's assessment ratio: owner-occupied primary residences are assessed at just 4% of market value, while second homes, rentals, and commercial property sit at 6%. That gap means two identical houses can carry very different bills purely based on whether the owner lives there as a legal residence.

Property tax is a local affair, assessed and billed by counties rather than the state. Each county appraises your property, multiplies the value by the assessment ratio, then applies the local millage rate set by the schools, county, and municipal bodies that fund services from that pool. To rough out a bill, take market value, multiply by 4% for a primary home, then multiply by the county millage, leaving out school operating millage: a 4% legal residence is exempt from it (SC Code §12-37-220(B)(47)) and pays only the school debt-service levy. Homeowners 65 and older, disabled or blind can also claim the Homestead Exemption on the first $50,000 of market value (§12-37-250), which is $2,000 of assessed value at the 4% ratio.

South Carolina Property Tax Details (2026)

Avg. Effective Property Tax Rate 0.44%
National Average 0.89%
vs. National Average 0.45 points below
Estate Tax None
State Sales Tax 6%
State Income Tax progressive (up to 5.21%)

Official Sources:

South Carolina Property Tax FAQ

Why are South Carolina property taxes so low?
The average effective rate is around 0.44%, well under the roughly 0.9% national average, largely because owner-occupied homes are assessed at only 4% of market value rather than the 6% applied to other property. That low assessment ratio shrinks the taxable base before the local millage is even applied, which keeps primary-residence bills modest across most counties.
How do I estimate my South Carolina property tax bill?
Start with the county's appraised market value, multiply by the 4% assessment ratio for an owner-occupied home, then multiply that assessed value by your local millage rate without the school operating millage, which owner-occupied homes do not pay (only school debt millage applies). The millage is set by county, school, and municipal authorities, so it varies by location. For a non-primary home or rental, use the 6% ratio instead and the full millage. In the calculator above, the Homestead Exemption goes in as assessed value: $2,000 for the $50,000 of market value it covers.
What is the 4% assessment ratio in South Carolina?
It's the share of market value used to calculate property tax on a legal primary residence. Owner-occupied homes are assessed at 4%, while second homes, rentals, and commercial property are assessed at 6%. You generally have to apply with your county to certify the home as your legal residence and receive the lower 4% rate, so it isn't always automatic.
Who qualifies for the Homestead Exemption in South Carolina?
The state Homestead Exemption is available to residents who are 65 or older, totally and permanently disabled, or legally blind, on their primary residence. It exempts a portion of the home's fair market value from property tax, lowering the bill. You apply through your county auditor's office, and eligibility is tied to occupying the home as your legal residence.

Other South Carolina Calculators