December 2023
METHODOLOGY OF PROPERTY TAX COLLECTION
The annual
South Carolina Property Tax Rates Report by County
details millage rates for every jurisdiction that levies property taxes in the state. We appreciate the
contributions of county auditors from each of the 46 counties. The information provided for each county is listed below in the order that it is presented in the report.
COUNTY BASE MILLAGE RATE: The total countywide millage rate levied for the purposes of county government. Includes components of the total county millage
(e.g., county operating, county debt, sewer, hospital, library, etc.).
SCHOOL DISTRICT(S) MILLAGE RATE: The total school district millage rate levied for each school district. Includes components of the total school district millage
(e.g., operating, bonds, special schools, etc.). Residential owner-occupied properties that qualify for the 4% assessment rate are exempt from school property taxes.
MUNICIPAL MILLAGE RATES: City or town millage rates, if levied. It will appear with its respective county listing.
OTHER MILLAGE RATES NOT INCLUDED IN COUNTY BASE: Mils levied in specified tax districts for a specified purpose such as fire protection, water/sewer
service, road maintenance, lights, recycling, recreation, etc. The purpose and location for this special tax district millage is listed.
SPECIAL FEES (additional charges): Similar to special tax districts in their purposes, but instead of a millage rate, a flat fee or dollar amount is charged for the service
(e.g. fire, road maintenance, solid waste, sewer, recycling, etc.).
VALUE OF ONE MIL (based on county operations only): This figure is an approximate value based on a percentage of a county’s total assessed value contingent upon
100% collections. It may be used as a point of reference by which to determine a county’s tax base in comparative analyses.
LOCAL OPTION SALES TAX CREDIT FACTOR: County/City Tax Credit Factors for jurisdictions that impose a 1% local option sales tax for property tax relief. To
estimate the local option sales tax credit, multiply the sales tax credit factor by the property’s appraised value. The tax credit is subtracted from the property tax bill. Page
24 contains a listing of all jurisdictions with a local option sales tax credit factor.
ESTIMATING PROPERTY TAXES / EXAMPLES
1.) DETERMINE THE TOTAL MILLAGE RATE that applies to the property by adding the county base millage rate, the city millage rate (if charged), the school
district millage rate (except for owner-occupied residential real estate), and any applicable “other” special purpose/special tax district mils charged to the property.
Primary residential owner-occupied properties are exempt from school property taxes; therefore, school district millages should be omitted from the total millage rate to
calculate property tax for this property classification.
County Base + School District (if applicable) + City/Town (if applicable) + Other/Special Mils (if applicable) = Total Millage
2.) DETERMINE THE ASSESSED VALUE OF THE PROPERTY. Multiply the assessment ratio (set forth by State law dependent on property classification) by the
appraised value of the property. The value of real and personal property used in manufacturing operations is established by the SC Department of Revenue. The real and
personal property values of certain distribution facilities, corporate headquarters, and corporate offices are also established by the SC Department of Revenue. All other
property values are the responsibility of county government. Assessment ratios applied to the fair market value of real property vary by classification set forth by State
law are:
Manufacturing real and personal property – 10.5%*
Utilities – 10.5%
Residential real estate (owner-occupied) - 4.0%
Commercial and residential non-owner-occupied real property - 6.0%
Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0%
Motor vehicles - 6.0%
All other personal property - 10.5%
*Manufacturing Real and Personal Property: Act 228 of 2022 increased the exemption on manufacturing property to 42.8571%, which effectively
reduced the manufacturing property assessment ratio to 6%. Contact the SC Department of Revenue for more information.
3.) MULTIPLY THE ASSESSED VALUE BY THE TOTAL MILLAGE RATE. Assessed Value x Millage Rate = Property Tax
Notes: The above methods should be used for determining estimates only. Contact the county auditor for property taxes for specific properties.
New and expanding industries may qualify for economic development incentives that reduce property tax liability. For more information, contact the
SC Department of Commerce.
Commercial Property Example
Appraised Value of Property $ 100,000
Assessment Ratio for Commercial Property x 6%
Assessed Value $ 6,000
Total Millage Rate (example) x .200
Property Tax $ 1,200
In certain jurisdictions, the local option sales tax credit is subtracted
from the property tax.
Owner-Occupied Residential Property Example
Appraised Value of Property $ 100,000
Assessment Ratio for owner-occupied home x 4%
Assessed Value $ 4,000
Total Millage Rate (example) x .100
Property Tax $ 400
Residential owner-occupied properties are exempt from school
property taxes. Omit the school district millage from the total millage
rate to calculate the property tax for this property classification.
In certain jurisdictions, the local option sales tax credit is subtracted
from the property tax bill.
South Carolina Property Tax Rates for 2023
Abbeville County
Millage Rates
Municipal Millage Rate
Abbeville
.11840
Calhoun Falls
.14500
Donalds
.20000
Honea Path
.13700
Ware Shoals
.10200
School District Millage Rate
Abbeville
.23130
District Total:
.20030
Operating and Upgrading
.03100
School Bond 2019
Greenwood 51
.24290
District Total:
.18280
School Operations
.03900
Countywide School
.01170
School Bond
.00940
Vocational Facility
Includes:
County Base Millage
.13770
Abbeville County Total
County Operations
.09780
County Library
.00330
Piedmont Technical College
.00210
County GOB 21
.00680
County Building Project Bond
.00670
Solid Waste
.00600
Fire
.00860
Infrastructure
.00150
County Reserve Fund
.00490
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Animal Shelter Fee CountywideAnimal Shelter
$15.00
Landfill Fee CountywideLandfill
$55.00
Public Safety Fee CountywidePublic Safety
$62.50
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Abbeville 0.0030690.002179 0.000890
Calhoun Falls 0.0045790.003689 0.000890
Donalds 0.0012690.000379 0.000890
Honea Path 0.0038080.002918 0.000890
Ware Shoals 0.0018900.001000 0.000890
$72,743
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Aiken County
Millage Rates
Municipal Millage Rate
Aiken
.06000
Jackson
.06400
Monetta
.01700
New Ellenton
.07740
North Augusta
.07750
Perry
.04000
Salley
.05000
Wagener
.06975
School District Millage Rate
Aiken
.16420
District Total:
.13420
School Operations
.03370
Debt Service
-.00370
1% Sales Tax Property Tax Relief
Includes:
County Base Millage
.07034
Aiken County Total
County Operations
.05844
Debt
.00220
Aiken Technical College
.00250
USC - Aiken
.00010
Solid Waste
.00710
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Commercial Fire Fee Avg Avg for 16 DistrictsFire
$296.06
Industrial Fire Fee Avg Avg for 9 DistrictsFire
$5,204.60
Residential Fire Fee Avg Avg for 19 DistrictsFire
$74.08
Road Maintenance CountywideMaintain Roads
$25.00
Stormwater Drainage Water CleanupUnincorporated
Areas Only
$10.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
College Acres Public Works Water/Sewer
.04400
College Acres Area
$840,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 1
2023 Property Tax Report
Allendale County
Millage Rates
Municipal Millage Rate
Allendale
.19700
Fairfax
.12140
School District Millage Rate
Allendale
.28800
District Total:
.25600
Operations
.03200
School Note
Includes:
County Base Millage
.22900
Allendale County Total
County Operations
.18398
Hospital Operations
.01600
Fire Services
.02902
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Sanitation & Fire .50 per acreSanitation & Fire
Protection
$0.50
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Allendale 0.0065020.003900 0.002602
Fairfax 0.0047980.002196 0.002602
$19,807
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Anderson County
Millage Rates
Municipal Millage Rate
Anderson
.10900
Belton
.12700
Clemson
.09200
Easley
.06950
Honea Path
.13700
Iva
.18210
Pendleton
.12700
West Pelzer
.09400
Williamston
.11250
School District Millage Rate
Anderson 1
.23221
District Total:
.02106
Career and Technology
.01770
County Schools
.00240
Tri-County Tech
.15805
School Operations
.03300
School Bond Sinking Fund
Anderson 2
.25939
District Total:
.00240
Tri-County Tech
.01770
County Schools
.02106
Career and Technology
.19523
School Operations
.02300
School Bond Sinking Fund
Anderson 3
.24855
District Total:
.03800
School Bond Sinking Fund
.01770
County Schools
.19045
School Operations
.00240
Tri-County Tech
Anderson 4
.22835
District Total:
.04400
School Bond Sinking Fund
.01770
County Schools
.16425
School Operations
.00240
Tri-County Tech
Anderson 5
.22510
District Total:
.01400
School Bond Sinking Fund
.00240
Tri-County Tech
.19100
School Operations
.01770
County Schools
Pickens
.16400
District Total:
.16400
School Operations
Includes:
County Base Millage
.08400
Anderson County Total
County Ordinary
.07100
Capital Projects Fund
.00410
Infrastructure Reserve Fund
.00270
Library
.00570
GO Bond 2014 Refunded
.00030
GO Bond 2020 Series
.00020
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Anderson County Sewer Sewer
.00300
Unincorporated Areas less
Homeland & Piedmont
Big Creek Watershed
.00188
School District 1
Broadmouth Watershed
.00139
School District 1
Brushy Creek Watershed
.00052
School District 1
South Carolina Association of Counties
Page 2
2023 Property Tax Report
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Ashwood District 5Roads
$155.55
Clarendon District 5Light, Garbage
Pick up
$145.46
Easley Storm Water EasleyStorm Water
$30.00
Hidden Brook District 5Roads
$379.73
Knightsbridge District 5Roads
$449.27
Sharen Ridge District 5Roads
$182.13
Solid Waste Fee CountywideSolid Waste
$80.00
The Farm School District 1Roads
$430.06
Cobbs Glen Public Service Lights
.00420
School District 5
County Fire Fire
.00785
Unincorp, Starr, Iva, W Pelzer,
Clemson, Pendleton
Homeland Park Water/Sewer
.01600
Homeland Park
Piedmont Public Service Water/Sewer
.07870
Piedmont
Sedgewood Public Service Water/Sewer
.00700
Sedgewood
Three & Twenty Watershed
.00056
School District 1
$989,663
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Bamberg County
Millage Rates
Municipal Millage Rate
Bamberg
.11854
Denmark
.10870
Ehrhardt
.09200
Olar
.09945
School District Millage Rate
Bamberg 1
.38700
District Total:
.28400
School Operating
.10300
School Bond
Bamberg 2
.38700
District Total:
.28400
School Operating
.10300
School Bond
Includes:
County Base Millage
.22790
Bamberg County Total
County Operations
.12890
Capital Reserve
.03200
EMS/Rescue
.01850
IPRB Bonds
.00910
Road Maint. Prior Yr Deficit
.00950
Unfunded state mandate
.02890
Denmark Tech
.00100
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Road User Fee CountywideRoads
$35.00
Solid Waste Fee Countywide Residential
Parcels
Solid Waste
$70.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Rural Fire Fire
.02400
Unincorporated
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Bamberg 0.0028140.001547 0.001267
Denmark 0.0065640.005297 0.001267
Ehrhardt 0.0035810.002314 0.001267
Olar 0.0037080.002441 0.001267
$30,850
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 3
2023 Property Tax Report
Barnwell County
Millage Rates
Municipal Millage Rate
Barnwell
.08410
Blackville
.07900
Snelling
.02000
Williston
.07000
School District Millage Rate
Barnwell 45
.26300
District Total:
.22400
School Operations
.03900
School Debt Service
Blackville 19
.24810
District Total:
.21310
School Operations
.03500
School Debt Service
Williston 29
.24810
District Total:
.21310
School Operations
.03500
School Debt Service
Includes:
County Base Millage
.17720
Barnwell County Total
County Operations
.16580
County Debt
.01140
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Career Center Career Center
.02400
Countywide
Public Safety Public Safety
.00400
Unincorporated Areas
Rural Fire Fire
.01100
Unincorporated Areas
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Barnwell 0.0266940.025030 0.001664
Blackville 0.0034890.001825 0.001664
Snelling 0.0027270.001063 0.001664
Williston 0.0034810.001817 0.001664
$61,911
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Beaufort County
Millage Rates
Municipal Millage Rate
Beaufort (Debt)
.01560
Beaufort (Operations)
.05830
Bluffton (Debt)
.00170
Bluffton (Operations)
.03430
Hardeeville
.10200
Hilton Head (Debt)
.00550
Hilton Head Island
.01590
Port Royal
.07400
Ridgeland (Operations)
.15120
Yemassee
.07160
School District Millage Rate
Beaufort
.15810
District Total:
.12180
School Operations
.03630
School Debt
Includes:
County Base Millage
.05950
Beaufort County Total
County Operations
.04230
County Purchase Prop
.00440
Capital Improvements
.00240
Solid Waste and Recycling
.00370
Higher Education USCB/TCL
.00220
Medical Indigent Care BMH
.00040
Medical Indigent Care BJCH
.00040
Economic Development
.00030
County Debt
.00340
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Fripp Island Fee Fripp IslandPhase 2 Sewer
Project
$498.89
Fripp Island Fee Fripp IslandPhase 1 Sewer
Project
$503.54
Road Maintenance Fee Per Vehicle, CountywideRoads
$10.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Bluffton Fire Debt Fire Debt
.00190
Bluffton Fire District
Bluffton Fire Op Fire Operations
.02410
Bluffton Fire District
Broad Creek PSD Water/Sewer
.01000
Broad Creek
Burton Fire Debt Fire Debt
.00390
Burton Fire District
Burton Fire Op Fire Operations
.06910
Burton Fire District
Daufuskie Fire Op Fire Operations
.06120
Daufuskie Fire District
Fripp Island PSD Water/Sewer
Debt
.01390
Fripp Island
Fripp Island PSD Water/Sewer Op
.01240
Fripp Island
Fripp Island PSD Resvr Fire, Erosion,
and Bridge
.00430
Fripp Island
Hilton Head PSD Water/Sewer
Debt
.00410
Hilton Head Island
Hilton Head PSD Water/Sewer
Operations
.00300
Hilton Head Island
LI/SH Fire Debt Fire Debt
.00350
Lady's Island & St. Helena's Island
LI/SH Fire Op Fire Operations
.03920
Lady's Island & St. Helena's Island
Sheldon Fire Debt Fire Debt
.00290
Sheldon Fire District
Sheldon Fire Op Fire Operations
.03850
Sheldon Fire District
$2,651,702
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 4
2023 Property Tax Report
Berkeley County
Millage Rates
Municipal Millage Rate
Bonneau
.02180
Charleston
.08730
Goose Creek
.06000
Hanahan
.07540
Jamestown
.03500
Moncks Corner
.07710
St. Stephen
.09900
Summerville
.06600
School District Millage Rate
Berkeley
.21020
District Total:
.15180
School Operations
.05500
School Debt
.00340
Tech
Includes:
County Base Millage
.04850
Berkeley County Total
County Operations
.04300
Bond
.00450
Cypress Gardens
.00100
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Average Fire Fee Per 1 Acre of Vacant LandFire
$10.00
Devon Forest Special TD Devon Forest Subdivision -
Improved
Subdivision
Improvements
$100.00
Devon Forest Special TD Devon Forest Subdivision -
Improved
Subdivision -
Commercial
$140.00
Devon Forest Special TD Devon Forest Subdivision -
Unimproved
Subdivision
Improvements
$100.00
Fire CountywideCommercial,
20,000 - 531,999
sf
$3,712.50
Fire CountywideCommercial,
10,000 - 19,999
sf
$2,250.00
Fire CountywideCommercial,
5,000 - 9,999 sf
$1,575.00
Fire CountywideCommercial,
3,000 - 4,999 sf
$575.00
Fire CountywideCommercial, 0-
2,999 Sq Ft
$402.50
Fire CountywideMulti-family
$95.00
Fire CountywideCommercial,
532,000+ sf
$10,566.00
Fire FF Countywide1,250-1,499 sf
$111.83
Fire FF Countywide0-1,249 sf
$79.88
Fire FF Countywide2,000-2,249 sf
$175.73
Fire FF 3,000 + sf
$266.25
Fire FF Countywide2,500-2,999 sf
$239.63
Fire FF Countywide2,250-2,499 sf
$207.68
Fire FF Countywide1,750-1,999 sf
$154.43
Fire FF Countywide1,500-1,749 sf
$138.45
Goose Creek Sanitation Goose CreekSolid Waste
$185.00
Landfill Charges - Single Unit CountywideSolid Waste
$75.00
Moncks Corner Sanitation Moncks CornerSanitation
$166.92
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Goose Creek Park &
Playground
Recreation
.01050
Goose Creek
Sangaree Road
Maintenance
.05000
Residential Subdivision
Moncks Corner Stormwater Moncks Corner ResidentialStormwater
$36.00
Moncks Corner Stormwater Moncks Corner Mobile
Homes
Stormwater
$36.00
Pimlico Special TD Fee Pimlico Subdivision -
Improved
Subdivision
Improvements
$50.00
Pimlico Special TD Fee Pimlico Subdivision -
Unimproved
Subdivision
Improvements
$25.00
Residential Fee Countywide Residential
Property
$36.00
Stormwater - Mobile Homes Unincorp. Areas, Goose
Creek, Hannahan
Stormwater
$36.00
Stormwater - Multi-Family
Property
Unincorp. Areas, Goose
Creek, Hannahan
Stormwater
$36.00
Summerville Sanitation Town of SummervilleSolid Waste
Collection
$176.25
Tall Pines Special TD Fee Tall Pines subdivision -
Unimproved
Subdivision
Improvements
$50.00
Tall Pines Special TD Fee Tall Pines Subdivision -
Improved
Subdivision
Improvements
$100.00
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Bonneau 0.0011110.000200 0.000911
Charleston 0.0014570.000546 0.000911
Goose Creek 0.0020910.001180 0.000911
Hanahan 0.0020830.001172 0.000911
Jamestown 0.0027780.001867 0.000911
Moncks Corner 0.0017860.000875 0.000911
St. Stephen 0.0029750.002064 0.000911
Summerville 0.0023990.001488 0.000911
$1,400,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 5
2023 Property Tax Report
Calhoun County
Millage Rates
Municipal Millage Rate
Cameron
.06230
St. Matthews
.10670
School District Millage Rate
Calhoun
.15440
District Total:
.13440
School Operating
.01500
School Debt Service
.00500
Tec/Gress.
Includes:
County Base Millage
.13030
Calhoun County Total
County Operations
.11940
County Debt
.00790
Capital Improvement Fund
.00300
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Family Fire Fee CountywideFire
$80.00
Industrial Fire Fee Average for 7 DistrictsFire
$177.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Debt Service
.00200
Sandy Run Fire Fire
.00420
Sandy Run
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Cameron 0.0037490.002490 0.001259
St. Matthews 0.0046110.003352 0.001259
$60,569
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Charleston County
Millage Rates
Municipal Millage Rate
Awendaw
.02630
Charleston
.08730
Folly Beach
.03660
Isle of Palms
.02230
James Island
.01790
Lincolnville
.10580
McClellanville
.00980
Mount Pleasant
.04330
North Charleston
.09500
Sullivans Island
.06020
Summerville
.06600
School District Millage Rate
Charleston
.16430
District Total:
.13830
School Board Operating
.02600
School Board Bond Issues
Includes:
County Base Millage
.05560
Charleston County Total
County Operations
.04170
County Bonds
.00580
Park & Recreation Commission
Operating
.00400
Trident Technical College
.00180
Trident Technical College - Bonds
.00050
Park & Recreation Commission
Bonds
.00180
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Solid Waste Disposal User
Fee
Single-Unit ResidencesSolid Waste
$150.00
Solid Waste Disposal User
Fee
Multi-Unit ResidencesSolid Waste
$120.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Awendaw Consolidated Fire
District Bonds
Fire
.00400
6 Districts
Awendaw-McClellanville
Consolidated Fire District
Fire
.03540
6 Districts
Cooper River PPC Recreation
.01430
East Cooper Fire District Fire
.01650
James Island PSD Bonds Water/Sewer
Bonds
.00530
James Island PSD Operating Water/Sewer
.05670
N. Charleston Fire District Fire Protection
.01470
3 Districts
N. Charleston PSD
Operating
Water/Sewer &
Recreation
.08760
St. Andrews PPC Operating Recreation
.02520
St. Andrews PSD Operating Water/Sewer &
Recreation
.07400
St. Johns Fire District and
Bond
Fire
.03090
4 Districts
St. Paul's Fire Bond Fire
.00470
5 Districts
St. Pauls Fire District Fire
.06000
5 Districts
W St. Andrews Fire District Fire
.00310
$4,903,717
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 6
2023 Property Tax Report
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Awendaw 0.0015700.000480 0.001090
Charleston 0.0020100.000920 0.001090
Folly Beach 0.0012500.000160 0.001090
Isle of Palms 0.0013100.000220 0.001090
James Island 0.0032000.002110 0.001090
Lincolnville 0.0027600.001670 0.001090
McClellanville 0.0014400.000350 0.001090
Mt. Pleasant 0.0015900.000500 0.001090
North Charleston 0.0019100.000820 0.001090
Sullivan's Island 0.0012600.000170 0.001090
Summerville 0.0023200.001230 0.001090
Cherokee
County
Millage Rates
Municipal Millage Rate
Blacksburg
.17300
Chesnee
.14800
Gaffney
.12290
School District Millage Rate
Cherokee
.23180
District Total:
.20180
General School
.03000
School Bond
Spartanburg District 2
.24710
District Total:
.19210
General School
.05500
School Bond
Includes:
County Base Millage
.09870
Cherokee County Total
Operations & Road Tax
.07860
Library
.00390
Recreation
.00380
Bonds County
.00470
Community College
.00250
Capital Project Fund
.00520
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Antioch Fire District Fire
.00780
District 8
Blacksburg Fire District Fire
.01500
District 4, 9
Buffalo Fire District Fire
.01500
District 6
Cherokee Creek Fire District Fire
.01800
Districts 12, 13, 15
CKC Fire District Fire
.01500
District 5
Corinth Fire District Fire
.01500
District 29
DMW Fire District Fire
.01500
District 25
Goucher/White Plains Fire
District
Fire
.01470
District 27
Grassy Pond Fire District Fire
.00800
District 18
Greater Gaffney Fire District Fire
.01600
District 11
Macedonia Fire District Fire
.00800
Districts 23, 92
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Blacksburg 0.0042210.002919 0.001302
Gaffney 0.0034340.002132 0.001302
$214,724
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Chester County
Millage Rates
Municipal Millage Rate
Chester
.20120
Fort Lawn
.05700
Great Falls
.12500
School District Millage Rate
Chester
.27600
District Total:
.22800
Maintenance and Operations
.04800
School Bonds
Includes:
County Base Millage
.18380
Chester County Total
County Operations
.14990
Bonds
.01730
Solid Waste Millage Fund
.00770
Library
.00670
York Technical
.00220
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Chester Fire District Fire
.05120
District 2 - 5 Miles Outside
Downtown Chester
Fort Lawn Fire District Fire and Bond
.01550
District 5
Lando Fire District Fire
.01890
District 3
Lewis Fire District Fire
.01520
District 6
Richburg Fire District Fire
.01410
District 4
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Chester 0.0052450.003691 0.001554
Fort Lawn 0.0032400.001686 0.001554
Great Falls 0.0064890.004935 0.001554
$116,536
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 7
2023 Property Tax Report
Chesterfield County
Millage Rates
Municipal Millage Rate
Cheraw
.16081
Chesterfield
.14479
Jefferson
.09577
McBee
.05200
Pageland
.10000
Patrick
.05500
School District Millage Rate
Chesterfield
.21515
District Total:
.18040
School Operations
.03475
School Debt Service
Includes:
County Base Millage
.13432
Chesterfield County Total
County Operations
.12334
County-Wide Debt Service
.00750
Rescue Squads
.00110
Chesterfield-Marlboro Tec
.00238
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Fire Districts Average for 8 DistrictsFire
$72.50
Road Improvement and
Maintenance Fee
Per VehicleRoads
$45.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Alligator Fire Fire
.01500
Cash
.01649
Cheraw - 02
.02300
Harris Creek
.01500
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Cheraw 0.0048610.002455 0.002406
Chesterfield 0.0058060.003400 0.002406
Jefferson 0.0075360.005130 0.002406
McBee 0.0044400.002034 0.002406
Pageland 0.0046410.002235 0.002406
Patrick 0.0063530.003947 0.002406
$146,972
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Clarendon County
Millage Rates
Municipal Millage Rate
Manning
.23450
Summerton
.12460
Turbeville
.12350
School District Millage Rate
Clarendon 00
.16890
District Total:
.16890
School Ordinary
Includes:
County Base Millage
.17950
Clarendon County Total
County Operations
.16220
Debt (C DEBT)
.01340
Vocational School (V SCH)
.00390
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Decal Fee Per VehicleTag renewal
$1.00
Residential Solid Waste Countywide, Per ResidenceSolid Waste
$60.00
Road Fee Per VehicleRoad
Maintenance
$15.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Emergency Services District County EMS and
Fire & Rescue
.01600
Unincorp.,Manning,
Turbeville,Paxville, Summerton
Emergency Services District
Debt
Debt
.00080
Unincorp.,Manning,
Turbeville,Paxville, Summerton
Library Special Tax District Library
.00500
Unincorp.,Manning,
Turbeville,Paxville, Summerton
Rural Fire Fire Debt
.00180
Unincorp. Areas, Turbeville,
Paxville & Summerton
Rural Fire Fire
.04030
Unincorp. Areas, Turbeville,
Paxville & Summerton
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Manning 0.0060390.004151 0.001888
Summerton 0.0048790.002991 0.001888
Turbeville 0.0056850.003797 0.001888
$126,156
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 8
2023 Property Tax Report
Colleton County
Millage Rates
Municipal Millage Rate
Edisto Beach
.02867
Walterboro
.08640
School District Millage Rate
Colleton
.17092
District Total:
.11642
School Ordinary
.05450
School Debt
Includes:
County Base Millage
.12955
Colleton County Total
County Operations
.11931
Debt
.01024
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Road Fee Per Motor VehicleRoad
Maintenance
$25.00
Solid Waste User Fee Countywide ResidencesSolid Waste Fund
$75.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
County Fire Fire Debt
.02266
Unincorporated Areas
County Fire Fire
.03756
Unincorporated Areas
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Edisto Beach 0.0013870.000315 0.001072
Walterboro 0.0032900.002218 0.001072
$218,841
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Darlington County
Millage Rates
Municipal Millage Rate
Darlington
.13000
Hartsville
.14190
Lamar
.81000
Society Hill
.06620
School District Millage Rate
Darlington
.24860
District Total:
.20630
School Operations
.03030
School Bonds
.01200
Florence-Darlington Tech.
Includes:
County Base Millage
.08830
Darlington County Total
Bonds
.00330
County Operations
.07670
Library
.00610
Environmental Services
.00220
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Emergency Service Fee CountywideMaintain Service
$50.00
Solid Waste Fee Per ResidenceSolid Waste
$60.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Countywide Fire Fire Protection
.01400
Unincorporated Areas
Countywide Fire Debt Fire
.00500
Countywide
Darlington Fire Fire Protection
.01400
Darlington Fire District
Hartsville Community Center Community
Center
.00200
Town of Hartsville
Hartsville Fire Fire Protection
.01400
Hartsville Fire District
Palmetto Fire Fire Protection
.01000
Palmetto Fire District
Palmetto Fire Debt Bond
.00650
Palmetto Fire District
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Darlington 0.0191170.002977 0.016140
Hartsville 0.0186000.002460 0.016140
Lamar 0.0204400.004300 0.016140
Society Hill 0.0199560.003816 0.016140
$263,770
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 9
2023 Property Tax Report
Dillon Cou nty
Millage Rates
Municipal Millage Rate
Dillon
.09600
Lake View
.14500
Latta
.15000
School District Millage Rate
Dillon
.19475
District Total:
.15980
Operations of Schools
.01845
Dillon County Vocational School
.00800
Local Supplement for Teachers
.00750
Debt Service
.00100
Dillon Northeastern Technical
College
Includes:
County Base Millage
.15500
Dillon County Total
County Operations
.13450
County Debt Service
.02050
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Fire Fee CountywideFire Protection
$60.00
Solid Waste Disposal Fee CountywideSolid Waste
$105.00
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Dillon 0.0055950.002470 0.003125
Lake View 0.0069440.003819 0.003125
Latta 0.0066920.003567 0.003125
$78,789
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Dorchester County
Millage Rates
Municipal Millage Rate
Harleyville
.09300
North Charleston
.09500
Ridgeville
.05670
St. George
.07380
Summerville
.06600
School District Millage Rate
Dorchester 2
.26700
District Total:
.19280
School Operations
.06500
School Debt
.00920
Vocational School
Dorchester 4
.27940
District Total:
.21920
School Operations
.05100
School Debt
.00920
Vocational School
Includes:
County Base Millage
.08410
Dorchester County Total
County Operations
.05490
Debt
.01070
Capital Improvements
.00680
Library
.00550
Trident Technical College
.00330
Senior Center Operations
.00190
Children in Crisis
.00100
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
City of N. Charleston
Commercial Stormwater
City of N. Charleston; $36
per ERU
Commercial
Stormwater
$36.00
City of N. Charleston
Stormwater Fee
City of N. CharlestonResidential
Stormwater
$72.00
Ridgeville SWCF Town of RidgevilleSolid Waste
Collection
$138.00
Solid Waste User Fee CountywideSolid Waste
Collection &
Disposal
$85.00
Storm Waste Water
Management Fee
Countywide per parcel, per
EPU
Commercial
Stormwater
$60.00
Storm Waste Water
Management Fee
Countywide per parcel,
Average for 3 Categories
Residential
Stormwater
$60.00
Summerville Solid Waste
Collection Fee
Town of SummervilleSolid Waste
Collection
$176.25
Summerville Stormwater Town of SummervilleStormwater
$96.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Operating Fire
.02120
Unincorporated Area
$822,633
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 10
2023 Property Tax Report
Edgefield County
Millage Rates
Municipal Millage Rate
Johnston
.08494
Trenton
.06900
School District Millage Rate
Edgefield
.25432
District Total:
.21332
School Operations
.04100
School Bond
Includes:
County Base Millage
.09749
Edgefield County Total
County Operations
.08290
Industrial Development
.00083
County Debt Service
.00206
EMS Operations
.01170
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Public Works Fee Town of EdgefieldPublic Works
$180.00
Public Works Fee Town of JohnstonPublic Works
$96.00
Solid Waste CountywideWaste Disposal
$100.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
County Fire Fire
.01100
Unincorporated
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Johnston 0.0033740.002434 0.000940
Trenton 0.0019090.000969 0.000940
$100,750
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Fairfield County
Millage Rates
Municipal Millage Rate
Ridgeway
.05544
Winnsboro
.04902
School District Millage Rate
Fairfield
.22370
District Total:
.20310
School Operations
.02060
School Debt
Includes:
County Base Millage
.19190
Fairfield County Total
County Operations
.16950
Hospital Emergency
.00780
County Bond
.00890
Library
.00410
Watershed Maintenance
.00160
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Ridgeway 0.1010610.099990 0.001071
Winnsboro 0.1010610.099990 0.001071
$152,338
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Florence County
Millage Rates
Municipal Millage Rate
Florence
.06810
Johnsonville
.05900
Lake City
.20580
Olanta
.05340
Pamplico
.10960
Timmonsville
.14860
School District Millage Rate
Florence 1
.25570
District Total:
.21430
School Operations
.04140
School Bonds
Florence 2
.27610
District Total:
.23610
School Operations
.04000
School Bonds
Florence 3
.24650
District Total:
.23420
School Operations
.01230
School Bonds
Florence 4
.23940
District Total:
.21430
School Operations
.02510
School Bonds
Florence 5
.29770
District Total:
.26680
School Operations
.03090
School Bonds
Includes:
County Base Millage
.10490
Florence County Total
County Operations
.02540
Public Safety
.04630
Library
.00750
Senior Citizens Center
.00080
Florence Darlington Tech
.00490
Unfunded State Mandates
.00840
County Bonds
.01160
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
EMS Vehicle Fee CountywideEMS
$19.50
Road Maintenance Fee CountywideRoads
$35.00
SW Household Availability Landfill
$54.00
SW Household Usage Landfill
$96.00
Unified Fire District Vehicle
Fee
Unincorporated Areas,
Pamplico, Johnsonville
Fire
$23.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Districts Fire
.02200
Average for 2 Districts
Lynches Lake Watershed
.01680
Coward Area
Salem Pole Cat Watershed
.15200
Scranton Area
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Florence 0.0043140.001766 0.002548
Johnsonville 0.0101900.007642 0.002548
Lake City 0.0070340.004486 0.002548
Olanta 0.0124470.009899 0.002548
Pamplico 0.0088770.006330 0.002548
Timmonsville 0.0078150.005268 0.002548
$555,241
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 11
2023 Property Tax Report
Georgetown County
Millage Rates
Municipal Millage Rate
Andrews
.13700
Georgetown
.12230
School District Millage Rate
Georgetown
.14960
District Total:
.12110
School Operating
.02850
School Debt
Includes:
County Base Millage
.07680
Georgetown County Total
County Operations
.03550
Higher Education
.00120
Debt
.01150
Environmental Services
.00270
Law Enforcement
.02250
Economic Development
.00050
Debt Service for Capital Leases
.00290
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Commercial Land Fill Fee Municipalities Only,
Commercial Per Can/Pickup
Solid Waste
Disposal
$22.00
Landfill Fee Per Residential UnitSolid Waste
$44.00
Road Fee Per VehicleRoads
$50.00
Stormwater Unincorporated, Per
Residence
Stormwater -
NPDES Mandate
$52.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire District #1 (County) Fire
.03410
Fire District #2 (Midway) Fire
.01480
Fire District #3 (MI/GC) Fire
.02100
Recycling/Green boxes Recycling
.00360
Tax District 1, 2, 3, 4, 41, & 42
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Greenville County
Millage Rates
Municipal Millage Rate
Fountain Inn
.06870
Greenville
.08140
Greer
.09900
Mauldin
.05390
Simpsonville
.05980
Travelers Rest
.08890
School District Millage Rate
Anderson 2
.25700
District Total:
.23400
School Operations
.02300
School Debt Service
Greenville
.20770
District Total:
.15670
School Operations
.05100
School Debt Service
Spartanburg 1
.27920
District Total:
.20520
School Operations
.07400
School Debt Service
Includes:
County Base Millage
.07030
Greenville County Total
County General Fund
.05540
Greenville Tech
.00500
Library
.00800
Art Museum
.00150
Debt
.00040
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Road Maintenance Fee Per VehicleRoad
Maintenance
$25.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Community Light Districts Lights
.00690
Average of 18 Districts
Fire Districts Fire
.04660
Average for 31 Districts
Greenville Memorial
Auditorium
Recreation
.00030
Portions of County
Marietta Water Water
.00660
Table Rock Area
Piedmont Sewer & Light Sewer, Light,
Fire, Water
.00800
Sanitation Solid Waste
.01490
Unincorporated Areas
$2,982,763
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 12
2023 Property Tax Report
Greenwood County
Millage Rates
Municipal Millage Rate
Greenwood
.11990
Hodges
.05130
Ninety Six
.12610
Troy
.02160
Ware Shoals
.10200
School District Millage Rate
Greenwood 50
.24880
District Total:
.00940
Vocational Facility
.13030
School Operations
.00540
Special Education
.05800
School Bond
.00670
Library
.03900
Countywide School
Greenwood 51
.25500
District Total:
.00540
Special Education
.00670
Library
.00940
Vocational Facility
.18280
School Operations
.01170
School Bond
.03900
Countywide School
Greenwood 52
.20050
District Total:
.00390
Countywide School
.00670
Library
.00540
Special Education
.04600
School Bonds
.12910
School Operations
.00940
Vocational Facility
Includes:
County Base Millage
.07360
Greenwood County Total
Special Funds
.00890
Capital Budget
.00350
County Operations
.06120
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Ammonwood Ammonwood SubdivisionSubdivision Fee
$210.00
Auburn Place Auburn Place
$200.00
Centre Court Centre Court SubdivisionSubdivision Fee
$350.00
Country Acres Country Acres
$600.00
Creekside Creekside SubdivisionLights, Entrance
$310.00
Crestview Crestview SubdivisionSubdivision fee
$50.00
Druid Hills Druid Hills SubdivisionSubdivision Fee
$75.00
Folly Bend Folly Bend
$500.00
Forest Hills Forest Hills SubdivisionSubdivision Fee
$60.00
Gracecourt Townehomes Gracecourt Townhomes
$1,746.67
Hillbrook Hillbrook Subdivision
$75.00
Hunters Creek Sewers, Lights
$350.00
Hunters Glenn Hunters Glenn Subdivision
$50.00
Newport Newport SubdivisionSubdivision Fee
$1,072.66
Quail Run Quail Run SubdivisionLights, Entrance
$120.00
Reynold Colony Reynold Colony
$1,122.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Metro Sewer Service Sewer Debt
.00860
Countywide less Ware Shoals,
Ninety Six, & Troy
Saddle Hill Saddle Hill SubdivisionLights, Entrance
$70.00
Winding Creek Winding Creek Subdivision
$130.00
Woodbury Place Lights, Entrance
$150.00
$211,621
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Hampton
County
Millage Rates
Municipal Millage Rate
Brunson
.08030
Estill
.16770
Fairfax
.12140
Gifford
.05870
Hampton
.09950
Varnville
.08200
Yemassee (NF)
.07600
School District Millage Rate
Hampton County School
.27770
District Total:
.23370
School Operation
.04400
School Bond
Includes:
County Base Millage
.22770
Hampton County Total
County Operations
.21750
Financial Recovery Capital
.01020
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Road Maintenance Fee Per VehicleRoads
$25.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Capital Reserve Capital Reserve
.00105
Unincorporated
Rural Fire Fire
.02090
Unincorporated
Rural Fire Bond Fire Bond
.00100
Unincorporated
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Brunson 0.0033930.001510 0.001883
Estill 0.0053090.003426 0.001883
Fairfax 0.0040790.002196 0.001883
Gifford 0.0037380.001855 0.001883
Hampton 0.0029360.001053 0.001883
Varnville 0.0043890.002506 0.001883
Yemasee 0.0029580.001075 0.001883
$57,388
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 13
2023 Property Tax Report
Horry County
Millage Rates
Municipal Millage Rate
Atlantic Beach
.08450
Aynor
.06580
Briarcliffe Acres
.04500
Conway
.08770
Loris
.11080
Myrtle Beach
.08890
North Myrtle Beach
.04500
Surfside Beach
.04300
School District Millage Rate
Horry
.12810
District Total:
.11810
School Operation Fund
.01000
Board of Education Debt Service
Fund
Includes:
County Base Millage
.05620
Horry County Total
County Operations
.04730
Debt
.00400
Horry/Georgetown Tech
.00170
Higher Education Commission
.00070
Senior Citizens Fund
.00040
County Recreation
.00210
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Road Maintenance Fee Per VehicleRoad
Maintenance
$50.00
Storwater Fees Single Family Residences
in Unincorporated Area
Stormwater
$89.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Arcadian Shores Watershed Watershed
.03090
Acradian Shores
Buck Creek Watershed Watershed
.00300
District 9
Cartwheel Watershed Watershed
.00300
County Fire Apparatus
Replacement
Fire equipment
.00160
Unincorporated Areas except
Murrells Inlet
Crab Tree Watershed Watershed
.00290
District 12
Fire District Fire
.02160
Unincorporated Areas except
Murrells Inlet
Gapway Swamp Watershed Watershed
.00280
District 15
Mt. Gilead Road
Maintenance
Road
Maintenance
.03000
Mt. Gilead, Unincorporated
Murrells Inlet Fire District Fire
.02100
Murrells Inlet
Myrtle Beach Municipal
Improvement
Districts
.01000
Myrtle Beach
Simpson Creek Watershed Watershed
.00260
District 30
Solid Waste Program Solid Waste
.00870
Unincorporated Areas
Todd Swamp Watershed Watershed
.00280
District 35
$3,040,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Jasper County
Millage Rates
Municipal Millage Rate
Hardeeville
.09600
Ridgeland
.15100
School District Millage Rate
Jasper
.19100
District Total:
.16600
Operations
.02500
Debt
Includes:
County Base Millage
.15200
Jasper County Total
County Operations
.04650
Emergency Services
.09350
County Debt
.01200
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Cherry Point Fire Fire
.03100
Cherry Point
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Hardeeville 0.0971000.096000 0.001100
Ridgeland 0.0045000.003400 0.001100
$224,465
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Kershaw
County
Millage Rates
Municipal Millage Rate
Camden
.11610
School District Millage Rate
Kershaw
.08249
District Total:
.06420
School Debt
.01629
School Operations
.00200
Central Carolina Tech
Includes:
County Base Millage
.08750
Kershaw County Total
County Operations
.07220
Debt
.00510
EMS
.01020
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
County Fire Countywide, less Camden
and Lugoff
Fire
$80.00
Lugoff Fire District Fee LugoffFire Protection
$83.00
Solid Waste CountywideSolid Waste
Collection and
Disposal
$123.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
County Fire Fire
.01170
Unincorporated Areas
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Camden 0.0043800.003000 0.001380
$302,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 14
2023 Property Tax Report
Lancaster County
Millage Rates
Municipal Millage Rate
Kershaw
.10000
Lancaster
.20200
School District Millage Rate
Lancaster
.24060
District Total:
.17100
School Operating
.06500
Debt Service
.00460
USC-Lancaster
Includes:
County Base Millage
.10490
Lancaster County Total
County Operations
.08880
Debt
.00690
Capital Improvement
.00530
Courthouse Fire Security
.00390
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
# 5 Fire District Van WyckFire Fee
$90.00
#10 Indian Land Fire Indian LandFire
$150.00
Brookchase Road Bond District 87Road Bond
$225.00
Road Maintenance Fee Per Motor VehiclesRoad
Maintenance
$40.00
Storm Water Fee countywide, per unitStorm Water
$60.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Reid Point Special Purpose
District
.03500
Reid Point
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Kershaw 0.0068800.006014 0.000866
Lancaster 0.0061060.005240 0.000866
$480,415
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Laurens County
Millage Rates
Municipal Millage Rate
Clinton
.12860
Fountain Inn
.06870
Gray Court
.07960
Laurens
.12350
School District Millage Rate
Greenville 52
.20870
District Total:
.15670
Special School
.05200
School Bonds
Laurens 55
.22250
District Total:
.16750
Special School
.05500
School Bonds
Laurens 56
.24250
District Total:
.16750
Special School
.07500
School Bonds
Ware Shoals 51
.24290
District Total:
.23120
Special School
.01170
School Bonds
Includes:
County Base Millage
.09736
Laurens County Total
Operations & Capital Improvements
.07141
Bonds
.00800
EMS
.01113
Reserve Fund
.00682
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
City Road Fee City of LaurensRoads
$30.00
Clinton Public Works Fee City of ClintonPublic Works
$20.00
County Road Fee Per Motorized VehicleRoads
$25.00
Fountain Inn Public Works City of Fountain InnPublic Works
$168.00
Landfill Fee CountywideSolid Waste
$65.00
Laurens Mainstreet USA City of LaurensMainstreet USA
$20.00
Laurens Public Works Fee City of LaurensPublic Works
$168.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
County Fire Fire
.02557
Countywide less Laurens, Clinton,
Fountain Inn
Education Colleges Piedmont Tech
& USC
.00100
Countywide
Water & Sewer Bond Water & Sewer
.00300
Most Unincorporated Areas and
Town of Cross Hill
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Clinton 0.0064610.003441 0.003020
Fountain Inn 0.0060200.003000 0.003020
Gray Court 0.0060200.003000 0.003020
Laurens 0.0045450.001525 0.003020
$186,480
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 15
2023 Property Tax Report
Lee County
Millage Rates
Municipal Millage Rate
Bishopville
.13600
Lynchburg
.17700
School District Millage Rate
Lee
.19560
District Total:
.14460
School Operations
.04900
School Debt Service
.00200
Teacher's Supplement
Includes:
County Base Millage
.17940
Lee County Total
County Operations
.16240
County Debt Service
.01700
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Public Safety Fee Per Vehicle and LandFund Firemen
$10.00
Road Maintenance CountywideRoads
$20.00
Vehicle Fee Per VehicleSchools
$10.00
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Bishopville 0.0021170.000776 0.001341
Lynchburg 0.0036610.002320 0.001341
$42,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Lexington County
Millage Rates
Municipal Millage Rate
Batesburg-Leesville
.09950
Cayce
.05810
Chapin
.01690
Columbia
.09380
Gilbert
.00500
Lexington
.02606
Pelion
.01830
Springdale
.05770
Summit
.00610
Swansea
.12169
West Columbia
.06624
West Columbia Bond
.00660
School District Millage Rate
Lexington 1
.41586
District Total:
.32586
School Operations
.09000
School Bonds
Lexington 2
.24240
District Total:
.16290
School Operations
.07950
School Bonds
Lexington 3
.35847
District Total:
.26367
School Operations
.09480
School Bonds
Lexington 4
.43169
District Total:
.31969
School Operations
.11200
School Bonds
Lexington 5
.33550
District Total:
.26600
School Operations
.06950
School Bonds
Includes:
County Base Millage
.09419
Lexington County Total
County Operations
.02594
Library Operations
.00592
Indigent Care
.00475
County Notes and Bonds
.00240
Solid Waste
.00754
Riverbanks Park Bonds
.00800
Midlands Tech Operations
.00283
Midlands Tech Capital
.00139
Law Enforcement
.03542
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Sanitation/Maintenance Irmo
$300.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Hollow Creek Watershed
.00153
Hollow Creek District
ICRC Recreation
Bonds
.00725
District Five
ICRC Recreation
.01268
District Five
Irmo Fire District Bonds
.00242
District Five Fire I
Irmo Fire District Operations
.02128
District Five Fire I
LCRAC Recreation
Bonds
.00333
Countywide less District Five
LCRAC Recreation
.00117
Countywide less District Five
Rural Fire Fire
.02163
Countywide less Cayce, West
Columbia
South Carolina Association of Counties
Page 16
2023 Property Tax Report
Street Pavement Lexington Town, Golden
Hills Subdivision
$279.00
$1,476,267
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Marion
County
Millage Rates
Municipal Millage Rate
Marion
.14190
Mullins
.18400
Nichols
.10900
Sellers
.15500
School District Millage Rate
Marion County
.18400
District Total:
.17400
Operations
.01000
G.O. Bond
Includes:
County Base Millage
.14580
Marion County Total
County Operations
.12070
Debt Retirement
.00580
Capital Improvement
.00430
General Obligation Bonds
.01500
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Decal Fee Per VehicleDecal Issuance
$1.00
Fire Fee Mfg, Unincorp. Areas;
Varies by Acreage and
Value
Fire
$1,000.00
Fire Fee Residential, Unincorp.
Areas; Varies by Acreage
Fire
$50.00
Fire Fee Per Vehicle, Unincorp. AreasFire
$10.00
Road and Bridge Fee Per VehicleRoad and Bridge
Maintenance
$45.00
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Marion 0.0045940.002589 0.002005
Mullins 0.0052810.003276 0.002005
Nichols 0.0033780.001373 0.002005
Sellers 0.0052170.003212 0.002005
$78,139
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Marlboro County
Millage Rates
Municipal Millage Rate
Bennettsville
.12500
Blenheim
.05300
Clio
.10513
McColl
.10800
Tatum
.01800
School District Millage Rate
Marlboro
.18528
District Total:
.18528
School Operating
Includes:
County Base Millage
.12830
Marlboro County Total
County Operations
.09800
North Eastern Technical College
.00500
Emergency Medical Services
.02000
GO Bonds
.00530
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Road Maintenance Fee CountywideRoad
Maintenance
$30.00
Solid Waste Unincorp. and Blenhiem,
over 65 & disabled
Solid Waste
(exempted rate)
$185.00
Solid Waste Unincorp. areas and
Blenhiem
Solid Waste
$235.00
Solid Waste Bennettseville, Clio, Tatum,
McColl
Solid Waste
(towns)
$10.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Rural Fire Fire
.01690
Countywide less Bennettsville &
Clio
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Bennettsville 0.0037590.001879 0.001880
Blenheim 0.0034200.001540 0.001880
Clio 0.0034750.001595 0.001880
McColl 0.0031800.001300 0.001880
Tatum 0.0068950.005015 0.001880
$65,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 17
2023 Property Tax Report
McCormick County
Millage Rates
Municipal Millage Rate
McCormick
.10200
School District Millage Rate
McCormick
.18500
District Total:
.15800
School District
.02700
School Bond
Includes:
County Base Millage
.15080
McCormick County Total
County Bond 2020
.00750
County Operations
.13980
County Bond 2008 B
.00350
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Solid Waste Disposal Fee CountywideSolid Waste
Disposal
$80.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Savannah Lakes Village Public Safety
.01160
Savannah Lakes Village
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
McCormick 0.0044960.004079 0.000417
$51,179
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Newberry
County
Millage Rates
Municipal Millage Rate
Little Mountain
.05207
Newberry
.08170
Pomaria
.00370
Prosperity
.04100
Whitmire
.10550
School District Millage Rate
Newberry
.23300
District Total:
.18000
Ordinary School
.05300
School Debt
Includes:
County Base Millage
.13500
Newberry County Total
County Operations
.12300
Community Services
.00690
Debt Service
.00510
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Fox Briar Fee Fox Briar SubdivisionRoad
Maintenance
$150.00
JB Fulmer Fee JB Fulmer SubdivisionRoad
Maintainance
$150.00
Mtn View Fee Mountain View SubdivisionRoad
Maintenance
$150.00
$164,645
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Oconee County
Millage Rates
Municipal Millage Rate
Salem
.03700
Seneca
.06270
Walhalla
.08400
West Union
.05430
Westminster
.09580
School District Millage Rate
Oconee
.13860
District Total:
.10860
School Operations
.03000
School Bonds
Includes:
County Base Millage
.07340
Oconee County Total
County Operations
.04680
Bonds
.00300
Economic Development
.00210
Bridges/Culverts
.00100
Tri County Tech Operation
.00300
Capital Vehicle & Equipment
.00230
Parks Recreation & Tourism
.00100
Road Maintenance
.00310
Community Health and Human
Services
.00710
EMS Fire Capital Vehicle &
Equipment
.00200
Capital Request
.00200
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Keowee Fire District Fire Department
.01750
District 17 Only
Municipal Fire Municipal Fire
Service
.00290
Unincorporated Areas
$640,128
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 18
2023 Property Tax Report
Orangeburg County
Millage Rates
Municipal Millage Rate
Bowman
.09500
Branchville
.75370
Cope
.03300
Cordova
.01600
Elloree
.08000
Eutawville
.08411
Holly Hill
.07600
Livingston
.02000
Neeses
.03300
North
.09159
Norway
.05700
Orangeburg
.11500
Rowesville
.04500
Santee
.01358
Springfield
.05900
Vance
.05000
Woodford
.01000
School District Millage Rate
Orangeburg 3
.26100
District Total:
.21900
School Operation
.04200
School Debt
Orangeburg 4
.26100
District Total:
.21900
School Operation
.04200
School Debt
Orangeburg 5
.26100
District Total:
.21900
School Operation
.04200
School Debt
Includes:
County Base Millage
.18080
Orangeburg County Total
County Operations
.09900
Special Education Fund
.00780
Solid Waste
.00900
Capital Improvement
.03000
Debt Service
.01600
Countywide Fire
.01900
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Brookdale Lights Street Lights
.01100
Brookdale Subdivision
Creekmore Lights Street Lights
.00800
Creekmore Subdivision
Empire Estates Street Lights
.00900
Empire Estates Subdivision
Fox Run Street Lights
.01300
Fox Run Plantation Subdivision
Health Drainage Drainage
.00300
Holly Hill
New Brooklyn Lights Street Lights
.01100
New Brooklyn Subdivision
Santee Fire Fire
.01900
Santee
Watershed Drainage
.01200
Districts 35 and 37
Whittaker Heights Street Lights
.00200
Whittaker Heights Subdivision
$311,108
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Pickens County
Millage Rates
Municipal Millage Rate
Central
.08240
Clemson
.09200
Easley
.06950
Liberty
.09310
Norris
.07080
Pickens
.08630
Six Mile
.03110
School District Millage Rate
Pickens
.16400
District Total:
.11000
School Operations
.05400
School Bonds
Includes:
County Base Millage
.07400
Pickens County Total
County Operations
.06370
Bonds
.00280
Pickens County Library
.00510
Tri-County Tech
.00240
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
City of Pickens City of PickensResidential Fire
Protection
$125.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
County Fire Fire Protection
.02300
Unincorporated Areas, Liberty, Six
Mile
County Sewer Sewer
.00110
Unincorporated Areas
Georges Creek Dam & Surface
Water
Improvement
.00050
Georges Creek
Oolenoy Watershed Watershed
.00190
Oolenoy
Sedgewood Street Lights
.00700
Sedgewood Subdivision
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Central 0.0051670.003817 0.001350
Clemson 0.0027590.001409 0.001350
Easley 0.0033960.002046 0.001350
Liberty 0.0042370.002887 0.001350
Norris 0.0042100.002860 0.001350
Pickens 0.0045610.003211 0.001350
Six Mile 0.0051510.003801 0.001350
$667,335
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 19
2023 Property Tax Report
Richland County
Millage Rates
Municipal Millage Rate
Cayce
.05810
Columbia
.09380
Eastover
.12500
Forest Acres
.05210
School District Millage Rate
Lexington 5
.33550
District Total:
.26600
School Operations
.06950
School Bonds
Richland 1
.33050
District Total:
.26650
School Operations
.06400
School Bonds
Richland 2
.43570
District Total:
.33170
School Operations
.10400
School Bonds
Includes:
County Base Millage
.12770
Richland County Total
County Operations
.05990
Library
.01670
Bonds
.01000
Mental Health
.00140
Riverbanks Zoo Operating
.00140
Landfill
.00390
Capital Replacement
.00350
Riverbanks Zoo Bonds
.00080
Midlands Tech
.00590
Countywide Fire
.02270
Countywide Fire Bond
.00050
Conservation Commission
.00050
Neighborhood Redevelopment
.00050
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Beaver Creek Wildewood Community AreaRebuild Dam
$1,173.00
Cary Lake Arcadia Lakes and Forest
Acres
Rebuild Dam
$1,650.00
Lake Dogwood Rebuild Dam
$850.00
Residential Solid Waste Fee Unincorporated AreasSolid Waste
$368.10
Road Maintenance Fee All Motor VehiclesRepair Roads
$20.00
Rockyford Lake Arcadia Lakes and Forest
Acres
Rebuild Dam
$3,500.00
Upper Rockyford Arcadia Lakes and Forest
Acres Area
Rebuild Dam
$1,500.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
East Richland PSD Water/Sewer
Bonds
.00500
Arcadia Lakes & Forest Acres
Recreation Bonds Recreation
.00250
Countywide less Columbia
Recreation Commission Recreation
.01250
Countywide less Columbia
Stormwater Management Stormwater
.00340
Windsor Lake Rebuild Dam
.01850
East Richland
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Columbia 0.0043910.002571 0.001820
Eastover 0.0064700.004650 0.001820
Forest Acres 0.0030000.001180 0.001820
$1,840,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Saluda County
Millage Rates
Municipal Millage Rate
Batesburg-Leesville
.09950
Monetta
.01790
Ridge Spring
.09500
Saluda
.09690
School District Millage Rate
Aiken 2
.16790
District Total:
.13420
School Operating
.03370
School Bonds
Lexington 55
.35847
District Total:
.26367
School Operating
.09480
School Bonds
Saluda 77
.20150
District Total:
.16690
School Operating
.03460
School Bonds
Includes:
County Base Millage
.17280
Saluda County Total
County Operations
.14730
Law Enforcement
.01200
Planning and Economic Development
.00300
Public Building Maintenance
.00300
Piedmont Technical
.00350
Fire Board
.00400
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Batesburg-Leesville 0.0035050.002663 0.000842
Monetta 0.0049420.004100 0.000842
Ridge Spring 0.0016630.000821 0.000842
Saluda 0.0022260.001384 0.000842
$73,320
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 20
2023 Property Tax Report
Spartanburg County
Millage Rates
School District Millage Rate
Greenville
.20770
District Total:
.15670
Current School
.05100
School Bonds
Spartanburg 1
.28220
District Total:
.07400
School Bonds
.16980
Current School
.00780
Swofford Vocational School
.01300
General School
.01090
McCarthy/Teszler
.00300
Teacher Equalization Fund
.00370
University School
Spartanburg 2
.24710
District Total:
.01300
General School
.00780
Swofford Vocational School
.05500
School Bonds
.00370
University School
.01090
McCarthy/Teszler
.15370
Current School
.00300
Teacher Equalization Fund
Spartanburg 3
.30760
District Total:
.01300
General School
.21000
Current School
.01020
Daniel Morgan Vocational School
.01090
McCarthy/Teszler
.00370
University School
.05680
School Bonds
.00300
Teacher Equalization Fund
Spartanburg 4
.25000
District Total:
.01300
General School
.00620
RD Anderson Vocational School
.01090
McCarthy/Teszler
.04250
School Bonds
.00300
Teacher Equalization Fund
.17070
Current School
.00370
University School
Spartanburg 5
.23370
District Total:
.00370
University School
.00620
RD Anderson Vocational School
.00300
Teacher Equalization Fund
.03260
School Bonds
.16430
Current School
.01090
McCarthy/Teszler
Includes:
County Base Millage
.07750
Spartanburg County Total
County Operations
.04580
Animal Control
.00200
Recreation
.00440
Charles Lea Center
.00120
Library
.00970
Tech School
.00580
Development Standards
.00090
Debt Service
.00630
Countywide Fire (CTY-W FIRE)
.00050
Federal Mandate - Stormwater
.00090
Municipal Millage Rate
Campobello
.08000
Chesnee
.14800
Cowpens
.10850
Duncan
.08400
Greer
.09900
Inman
.09050
Landrum
.06960
Lyman
.06060
Pacolet
.08420
Reidville
.01800
Spartanburg
.10320
Wellford
.06550
Woodruff
.08890
.01300
General School
Spartanburg 6
.23330
District Total:
.14930
Current School
.00300
Teacher Equalization Fund
.01090
McCarthy/Teszler
.04720
School Bonds
.01300
General School
.00370
University School
.00620
RD Anderson Vocational School
Spartanburg 7
.29170
District Total:
.01020
Daniel Morgan Vocational School
.00300
Teacher Equalization Fund
.00370
University School
.07400
School Bonds
.01090
McCarthy/Teszler
.17690
Current School
.01300
General School
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Decal Renewal Fee Per VehicleDecal Renewal
$1.00
Garbage Collection ReidvilleGarbage
$50.00
Garbage Collection CampobelloGarbage
$180.00
Garbage/Solid Waste City of SpartanburgResidential pick
up, SW transfer
station
$153.00
Greer Storm Water Fee Greer; 21.60 per ERUStorm Water
$30.00
Landfill Fee CountywideSolid Waste
$74.00
Pacolet Sanitation Fee PacoletSanitation
$45.00
Public Works Fee Wellford and DuncanPublic Works
$75.00
Tag Renewal Fee Per VehicleTag Renewal
$40.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Lakewood Hills Street Lights
.00690
Lakewood Hills Subdivision
Metro Sub District B Water
.06590
Spartanburg Sanitary Sewer Sewer
.00860
Sewer District S3
Startex Wellford Water
District
Water
.01160
Twin Lakes Dam
Maintenance
.01430
Twin Lakes Subdivision
Woodruff Roebuck Water
District
Water
.00800
$1,792,247
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 21
2023 Property Tax Report
Sumter County
Millage Rates
Municipal Millage Rate
Mayesville
.05000
Pinewood
.05550
Sumter
.10700
School District Millage Rate
Sumter
.21940
District Total:
.15940
School Operations
.06000
School Bonds
Includes:
County Base Millage
.11390
Sumter County Total
County Operations
.08590
General Obligation Bonds
.01500
USC-Sumter
.00190
Capital Improvement Fund
.00090
Central Carolina Technical College
.00420
Solid Waste
.00380
Tax Reform Mandate - General Fund
.00150
Tax Reform Mandate - Solid Waste
.00070
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Road Fee CountywideRoads
$30.00
Solid Waste Fee CountywideSolid Waste
$57.03
Stormwater Fee CountywideStormwater
$15.00
Technology Fee CountywideTechnology
$1.50
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Districts Fire
.02435
Average for 2 Districts
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Mayesville 0.0034140.001680 0.001734
Pinewood 0.0034440.001710 0.001734
Sumter 0.0041330.002399 0.001734
$317,413
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
Union County
Millage Rates
Municipal Millage Rate
Carlisle
.12000
Jonesville
.11500
Union
.09900
School District Millage Rate
Union
.18610
District Total:
.13810
School Operations
.04800
School Bond
Includes:
County Base Millage
.17490
Union County Total
County Operations
.13200
Veterans Park
.00050
Economic Development Fund
.00320
Library
.00400
Higher Education
.00260
Emergency Medical Services
.01500
2016 Series A Bond Issue
.00280
2016 Series B Bond Issue
.00300
SCC - Union Campus
.00300
2020-21 Capital Equipment Purchase
.00170
2021 Bond
.00310
2023-24 Capital Lease
.00400
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Districts Fire
.01910
Average for 11 Districts
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Carlisle 0.0056070.003027 0.002580
Jonesville 0.0078550.005275 0.002580
Union 0.0067510.004171 0.002580
$74,000
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 22
2023 Property Tax Report
Williamsburg County
Millage Rates
Municipal Millage Rate
Andrews
.13700
Greeleyville
.16830
Hemingway
.12530
Kingstree
.18820
Lane
.19380
School District Millage Rate
Williamsburg
.20070
District Total:
.15670
School Operations
.04400
School Bond/Debt Service
Includes:
County Base Millage
.17350
Williamsburg County Total
County Operations
.13280
Debt Retirement
.02970
Technical College
.01100
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Landfill Fee Per HouseholdLandfill
Operations
$30.00
Road and Bridge Fee Per VehicleRoad and Bridge
Maintenance
$30.00
Solid Waste Disposal Fee CountywideSolid Waste
Disposal
$95.00
Water Availability Fee Applicable PropertyFee For Not
Using Water
Service if
Available
$280.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Districts Fire
.02330
Average for 2 Districts
Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Andrews 0.0035710.001552 0.002019
Greelyville 0.0068260.004807 0.002019
Hemingway 0.0049100.002891 0.002019
Kingstree 0.0067160.004697 0.002019
Lane 0.0065650.004546 0.002019
$109,408
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
York County
Millage Rates
Municipal Millage Rate
Clover
.13280
Fort Mill
.08570
Hickory Grove
.04100
Rock Hill
.09350
Sharon
.04400
Tega Cay
.08900
York
.11520
School District Millage Rate
Clover 2
.29050
District Total:
.21450
Special School
.04600
School Bonds
.03000
County Wide
Fort Mill 4
.36950
District Total:
.26550
Special School
.07400
School Bonds
.03000
County Wide
Rock Hill 3
.27520
District Total:
.19320
Special School
.05200
School Bonds
.03000
County Wide
York 1
.33660
District Total:
.22260
Special School
.08400
School Bonds
.03000
County Wide
Includes:
County Base Millage
.07450
York County Total
General Fund - All Other
.02490
General Fund - Sheriff
.02760
General Fund - Solicitor
.00360
Capital Projects Reserve Fund
.00290
Bond Retirement
.00440
Library Operations
.00480
Cultural and Heritage Comm.
.00260
York Technical Operations
.00370
Fee Name LocationPurpose
Fee
Special Fees (Additional Charges)
Stormwater Fee Town of Fort Mill, Per ERU
Per Parcel
Stormwater
$72.00
Tega Cay Stormwater City of Tega CayStormwater fee
$132.00
Other Millages Not Included in County Base
Name LocationPurpose Millage Rate
Fire Districts Fire
.00580
Average for 7 Districts
Fishing Creek Watershed Watershed
.00210
Fishing Creek Area
Lake Wylie Preservation
District
Land
Preservation
.00400
Lake Wylie Area
Recreation Recreation
.00380
Lake Wylie Area
Recreation Recreation
.00150
Countywide
Rockhill Landscape Landscape
Maintenance
.00660
City of Rock Hill
Rural Fire Program Rural Fire
.00620
Unincorporated Areas
Solid Waste Program Solid Waste
.00490
Unincorporated Areas
$1,714,194
Value of One County Mil (Based on County Operations Only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 23
2023 Property Tax Report
Local Option Sales Tax Credit Factors
Abbeville
City City TCF County TCF Total TCF
Abbeville 0.0030690.002179 0.000890
Calhoun Falls 0.0045790.003689 0.000890
Donalds 0.0012690.000379 0.000890
Honea Path 0.0038080.002918 0.000890
Ware Shoals 0.0018900.001000 0.000890
Allendale
City City TCF County TCF Total TCF
Allendale 0.0065020.003900 0.002602
Fairfax 0.0047980.002196 0.002602
Bamberg
City City TCF County TCF Total TCF
Bamberg 0.0028140.001547 0.001267
Denmark 0.0065640.005297 0.001267
Ehrhardt 0.0035810.002314 0.001267
Olar 0.0037080.002441 0.001267
Barnwell
City City TCF County TCF Total TCF
Barnwell 0.0266940.025030 0.001664
Blackville 0.0034890.001825 0.001664
Snelling 0.0027270.001063 0.001664
Williston 0.0034810.001817 0.001664
Berkeley
City City TCF County TCF Total TCF
Bonneau 0.0011110.000200 0.000911
Charleston 0.0014570.000546 0.000911
Goose Creek 0.0020910.001180 0.000911
Hanahan 0.0020830.001172 0.000911
Jamestown 0.0027780.001867 0.000911
Moncks Corner 0.0017860.000875 0.000911
St. Stephen 0.0029750.002064 0.000911
Summerville 0.0023990.001488 0.000911
Calhoun
City City TCF County TCF Total TCF
Cameron 0.0037490.002490 0.001259
St. Matthews 0.0046110.003352 0.001259
Charleston
City City TCF County TCF Total TCF
Awendaw 0.0015700.000480 0.001090
Charleston 0.0020100.000920 0.001090
Folly Beach 0.0012500.000160 0.001090
Isle of Palms 0.0013100.000220 0.001090
James Island 0.0032000.002110 0.001090
Lincolnville 0.0027600.001670 0.001090
McClellanville 0.0014400.000350 0.001090
Mt. Pleasant 0.0015900.000500 0.001090
North Charleston 0.0019100.000820 0.001090
Sullivan's Island 0.0012600.000170 0.001090
Summerville 0.0023200.001230 0.001090
Cherokee
City City TCF County TCF Total TCF
Blacksburg 0.0042210.002919 0.001302
Gaffney 0.0034340.002132 0.001302
Chester
City City TCF County TCF Total TCF
Chester 0.0052450.003691 0.001554
Fort Lawn 0.0032400.001686 0.001554
Great Falls 0.0064890.004935 0.001554
Chesterfield
City City TCF County TCF Total TCF
Cheraw 0.0048610.002455 0.002406
Chesterfield 0.0058060.003400 0.002406
Jefferson 0.0075360.005130 0.002406
McBee 0.0044400.002034 0.002406
Pageland 0.0046410.002235 0.002406
Patrick 0.0063530.003947 0.002406
Clarendon
City City TCF County TCF Total TCF
Manning 0.0060390.004151 0.001888
Summerton 0.0048790.002991 0.001888
Turbeville 0.0056850.003797 0.001888
Colleton
City City TCF County TCF Total TCF
Edisto Beach 0.0013870.000315 0.001072
Walterboro 0.0032900.002218 0.001072
Darlington
City City TCF County TCF Total TCF
Darlington 0.0191170.002977 0.016140
Hartsville 0.0186000.002460 0.016140
Lamar 0.0204400.004300 0.016140
Society Hill 0.0199560.003816 0.016140
Dillon
City City TCF County TCF Total TCF
Dillon 0.0055950.002470 0.003125
Lake View 0.0069440.003819 0.003125
Latta 0.0066920.003567 0.003125
Edgefield
City City TCF County TCF Total TCF
Johnston 0.0033740.002434 0.000940
Trenton 0.0019090.000969 0.000940
Fairfield
City City TCF County TCF Total TCF
Ridgeway 0.1010610.099990 0.001071
Winnsboro 0.1010610.099990 0.001071
Florence
City City TCF County TCF Total TCF
Florence 0.0043140.001766 0.002548
Johnsonville 0.0101900.007642 0.002548
Lake City 0.0070340.004486 0.002548
Olanta 0.0124470.009899 0.002548
Pamplico 0.0088770.006330 0.002548
Timmonsville 0.0078150.005268 0.002548
Hampton
City City TCF County TCF Total TCF
Brunson 0.0033930.001510 0.001883
Estill 0.0053090.003426 0.001883
Fairfax 0.0040790.002196 0.001883
Gifford 0.0037380.001855 0.001883
Hampton 0.0029360.001053 0.001883
Varnville 0.0043890.002506 0.001883
Yemasee 0.0029580.001075 0.001883
Jasper
City City TCF County TCF Total TCF
Hardeeville 0.0971000.096000 0.001100
Ridgeland 0.0045000.003400 0.001100
Kershaw
City City TCF County TCF Total TCF
Camden 0.0043800.003000 0.001380
Lancaster
City City TCF County TCF Total TCF
Kershaw 0.0068800.006014 0.000866
Lancaster 0.0061060.005240 0.000866
Laurens
City City TCF County TCF Total TCF
Clinton 0.0064610.003441 0.003020
Fountain Inn 0.0060200.003000 0.003020
Gray Court 0.0060200.003000 0.003020
Laurens 0.0045450.001525 0.003020
Lee
City City TCF County TCF Total TCF
Bishopville 0.0021170.000776 0.001341
Lynchburg 0.0036610.002320 0.001341
Marion
City City TCF County TCF Total TCF
Marion 0.0045940.002589 0.002005
Mullins 0.0052810.003276 0.002005
Nichols 0.0033780.001373 0.002005
Sellers 0.0052170.003212 0.002005
Marlboro
City City TCF County TCF Total TCF
Bennettsville 0.0037590.001879 0.001880
Blenheim 0.0034200.001540 0.001880
Clio 0.0034750.001595 0.001880
McColl 0.0031800.001300 0.001880
Tatum 0.0068950.005015 0.001880
McCormick
City City TCF County TCF Total TCF
McCormick 0.0044960.004079 0.000417
Pickens
City City TCF County TCF Total TCF
Central 0.0051670.003817 0.001350
Clemson 0.0027590.001409 0.001350
Easley 0.0033960.002046 0.001350
Liberty 0.0042370.002887 0.001350
Norris 0.0042100.002860 0.001350
Pickens 0.0045610.003211 0.001350
Six Mile 0.0051510.003801 0.001350
Richland
City City TCF County TCF Total TCF
Columbia 0.0043910.002571 0.001820
Eastover 0.0064700.004650 0.001820
Forest Acres 0.0030000.001180 0.001820
Saluda
City City TCF County TCF Total TCF
Batesburg-Leesville 0.0035050.002663 0.000842
Monetta 0.0049420.004100 0.000842
Ridge Spring 0.0016630.000821 0.000842
Saluda 0.0022260.001384 0.000842
Sumter
City City TCF County TCF Total TCF
Mayesville 0.0034140.001680 0.001734
Pinewood 0.0034440.001710 0.001734
Sumter 0.0041330.002399 0.001734
Union
City City TCF County TCF Total TCF
Carlisle 0.0056070.003027 0.002580
Jonesville 0.0078550.005275 0.002580
Union 0.0067510.004171 0.002580
Williamsburg
City City TCF County TCF Total TCF
Andrews 0.0035710.001552 0.002019
Greelyville 0.0068260.004807 0.002019
Hemingway 0.0049100.002891 0.002019
Kingstree 0.0067160.004697 0.002019
Lane 0.0065650.004546 0.002019
South Carolina Association of Counties 2023 Property Tax ReportPage 24
Local Leaders. Statewide Strength.
www.sccounties.org
P.O. Box 8207
1919 Thurmond Mall
Columbia, SC 20202
(803) 252-7255
1-800-922-6081
E-mail: [email protected]
