SC Department of Revenue
Property Tax


Property Tax

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.

How the Tax is Figured
Assessment Ratios
Business Personal Property
County/City Millages
Motor Carrier Property Tax FAQs

Fee-in-Lieu of Property Taxes
Tax Returns
Forms to Use
Submit A Question Via SCeNote

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