SC Department of Revenue
How the Tax is Calculated


How the Tax is Calculated

Each class of property is assessed at a ratio unique to that type of property. The assessment ratio is applied to the market value of the property to determine the assessed value of the property. Each county and municipality then applies its millage rate to the assessed value to determine the tax due. The millage rate is equivalent to the tax per $1,000 of assessed value. For example, if the millage rate is 200 mills and the assessed value of the property is $1,000, the tax on that property is $200.

See the publication titled South Carolina Property Tax, 2011 Edition under  DOR Services: Publications for further details on the valuation, assessment ratios and calculation of real and personal property.  If you would like an estimate of your property taxes, please contact the local county assessor for real property estimates or the local county auditor for personal property estimates.



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