Welcome to the South Carolina Department of Revenue Property Tax website.  Property tax is administered and collected by local governments with assistance from the South Carolina Department of Revenue.  Real and personal property are subject to the tax.  Approximately two-thirds of county-levied property taxes are used for support of public education.  Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality.  The tax is paid by individuals, corporations, partnerships, etc. owning property within the state.

• Homestead Exemption 
• Business Personal Property 
• Motor Carrier
• Exempt Property
• Manufacturing and Fee-in-Lieu of Taxes
• Forms
• Local Government Services
• SC Business One Stop
• SC Property Tax 2012 Edition Manual

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How the Tax is Calculated

Assessment Ratios

Tax Return Due Dates

SC Association of Counties

Municipal Association of SC

SC Office of the State Treasurer