Calculate your property tax for SC. Enter your home value, apply exemptions, and see your estimated annual tax.
South Carolina's effective property tax rates are low, commonly 0.5% to 0.7% of market value, because owner-occupied homes are assessed at only 4% of fair market value (versus 6% for other real property). South Carolina also offers a homestead exemption for older and disabled owners and a veterans' exemption. This guide explains the calculation and relief; the calculator below estimates your bill.
South Carolina values property at market value, then applies a low assessment ratio: 4% for a legal residence (owner-occupied primary home) and 6% for other real property; your tax is the assessed value times the combined rate (mills per $100) of the county, city, school district, and special districts. Because the owner-occupied ratio is only 4%, the effective rate on market value stays very low.
South Carolina's biggest break is the 4% legal-residence ratio: once you claim your home as your primary residence with the county, it is assessed at 4% of market rather than 6%. You must occupy the home as your primary residence and file the legal residence exemption; renting it out or moving can revert it to 6%. This single step usually cuts the bill by about a third.
South Carolina's Homestead Exemption exempts the first $50,000 of a primary residence's assessed value for owners 65+ (and totally disabled or legally blind persons) — because assessed value is only 4% of market, $50,000 of assessed value equals $1,250,000 of market value, so most qualifying seniors owe little or no tax. Claim it with the county.
South Carolina grants a disabled veterans' exemption (a full exemption for 100% service-connected-disabled veterans, with partial relief for lower ratings), exemptions for surviving spouses, and a paraplegic/quadriplegic exemption. There is also relief for the blind. These are claimed with the county assessor and are the largest reliefs for eligible owners.
South Carolina's restraint comes from the 4% owner-occupied ratio and the $50,000 homestead exemption for seniors/disabled, not a growth cap. There is no Prop 13-style assessment cap; values are kept at market through reappraisal and rates are set locally. The legal-residence ratio is the key saving for most owners.
The figures below draw on our county datasets where available; rates differ by jurisdiction, so use your specific locality's rate in the calculator.
| County | Effective Rate | Est. tax on $250,000 |
|---|---|---|
| Charleston | 0.48% | $1,200 |
| Richland | 0.55% | $1,375 |
| Greenville | 0.58% | $1,450 |
Estimates apply each county's effective rate to a $250,000 market value for comparison only; your actual bill depends on your own assessed value, exemptions, and local levies.
South Carolina bills are commonly paid annually or in two installments by the county treasurer on the combined mill rate, with penalty on late payment and a tax sale after prolonged delinquency. The 4% legal-residence ratio is claimed with the county; the $50,000 homestead exemption and veterans' exemption with the county. Verify your occupancy coding each year.
To lower your South Carolina bill: (1) file the legal residence exemption so your home is assessed at 4% not 6% — the highest-value step; (2) if 65+/disabled/blind, claim the $50,000 homestead exemption (often eliminates the tax); (3) claim the disabled-veterans' exemption (full for 100%); (4) verify the 4% ratio was applied; (5) follow county, city, and school-board rate votes. The 4% ratio plus the homestead exemption are far more valuable than a last-minute appeal.
In practice, a South Carolina bill is the assessed value (4% of market for owner-occupied residential, 6% for other) times the combined county/city/school rate, minus the homestead exemption ($50,000 of value for 65+/disabled with income under a limit) and the legal residence exemption (the 4% rate itself). Because the owner-occupied ratio is just 4%, the effective rate is very low. Read the assessment notice and grieve the market value if needed; verify your legal-residence (4%) status.
If you are buying in South Carolina, file for the legal residence (4%) assessment ratio immediately — without it you are taxed at 6% (or the higher non-owner rate). If 65+/disabled, claim the $50,000 homestead exemption. Because the owner-occupied ratio is just 4%, the effective rate is very low; compare county and school rates. Verify your 4% legal-residence status, because missing it is an expensive mistake.
To appeal in South Carolina, file by the county board of assessment appeals deadline. (1) Compare the market value to recent sales. (2) File with the board. (3) Appeal to the county board of tax appeals / an administrative law judge if needed. (4) Confirm your legal residence (4%) status and the $50,000 homestead exemption. The 4% ratio means the standard is a fraction of market value.
South Carolina's reform conversation revolves around the 4% legal-residence ratio and the $50,000 homestead exemption; proposals periodically adjust the exemption or the income limit for the senior break. Because the 4% ratio is so low, the legal-residence classification is the key relief — and any change to it is closely watched. Follow the Legislature for exemption changes.
4% legal-residence ratio — owner-occupied residential taxed at 4% of market. $50,000 homestead exemption — for 65+/disabled. 6% ratio — the rate for non-owner-occupied. Board of assessment appeals — the local appeal body. School district rate — usually the largest charge.
Two $300,000 homes. Homeowner A at the 4% legal-residence rate with a 0.5% effective rate owes about $1,500. Homeowner B (failing to file the 4% status, taxed at 6%): owes about $2,250 — 50% more. The example shows filing the legal-residence form is the single most valuable step for South Carolina owners.
South Carolina homeowners with a mortgage pay via escrow; the lender remits the installments. The 4% legal-residence ratio keeps the base very low — so the escrow is modest. File for the 4% status and the $50,000 homestead exemption (65+/disabled) immediately and tell the lender. Buyers should verify the 4% classification, because missing it raises the escrow substantially.
South Carolina owners should first file the legal residence exemption so your home is assessed at 4% rather than 6% — this one step cuts the bill by about a third and is the highest-value action for any owner-occupant. If you are 65+, disabled, or blind, also claim the $50,000 homestead exemption, which removes the tax for most qualifying seniors. A 100% service-connected-disabled veteran should file the full exemption. Because rates are set locally, follow county, city, and school-board votes. The 4% ratio plus the homestead exemption together are far more valuable than a last-minute appeal, so confirm both are in place before doing anything else.
What is South Carolina's owner-occupied ratio? A primary residence is assessed at 4% of fair market value (vs 6% for other real property); claim the legal-residence exemption with the county.
What is South Carolina's homestead exemption? It exempts the first $50,000 of a primary residence's assessed value for owners 65+/disabled/blind; for most seniors this removes the tax.
Is there a veterans' exemption in South Carolina? Yes. A disabled veterans' exemption (full for 100%), plus surviving-spouse and paraplegic exemptions.
Does South Carolina have an assessment cap? No statewide cap; values are kept at market through reappraisal, but the 4% ratio keeps the effective rate low.
How do I appeal my South Carolina assessment? File with the county board of assessment appeals within the window, then to the SC Administrative Law Court.
Enter your home value, select your state, and see your estimated annual property tax.