SC Department of Revenue
Assessment Ratios


Assessment Ratios

The following percentage of each class of property is used to determine the assessed value of the property for purposes of taxation:

Manufacturing Property 10.5% of fair market value
Utility Property 10.5% of fair market value
Railroads, Private Carlines, Airlines and Pipelines 9.5% of fair market value
Primary Residences 4.0% of fair market value
Agricultural Property (privately owned) 4.0% of use value
Agricultural Property (corporate owned) 6.0% of use value
Other real estate 6.0% of fair market value
Personal property 10.5% of income tax depreciated value

Manufacturing, utility, railroads, carlines, airlines and business personal property are assessed by the Department of Revenue. All other property is assessed by the county assessor. A state property tax is levied on private carlines and airlines based on the average statewide millage rate.

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