PURPOSE OF PROPERTY TAX COLLECTION
Property tax dollars go to fund the following:

• To support administration  of County government and public school system
• To build and repair public buildings for County and schools
• To pay expenses of court, county jail and law enforcement
• To provide for fire protection
• To pay salaries for County and school district employees.

DETERMINATION OF PROPERTY TAXES
The Treasurer does not determine property tax amounts. The amount of tax money needed is decided by each of the area's taxing authorities. The Assessor's Office determines appraisal values for real property while the Auditor calculates the tax. The County Council,  School Board and each one of the councils of the municipalities  determine how much revenue is needed to meet their individual budgets. If taxes are increased , these entities are solely responsible for tax increase.

EXEMPTIONS
In 1972, the S.C. General Assembly passed the Homestead Exemption Law which provides real estate property tax relief for South Carolinians who are age 65 and over, totally and permanently disabled, or legally blind. The exemption excludes the first $50,000 from the fair market value of your legal residence.

You may qualify for the Homestead Exemption if you ARE at least 65 years of age on or before December 31, preceding the tax year in which you wish to claim the exemption; OR ARE certified totally and permanently disabled by a state or federal agency; OR ARE legally blind; OR ARE a legal resident of South Carolina for at least one year on or before December 31 of the year prior to the exemption; AND HOLD fee simple title or partial title to your house, mobile home, or life estate on or before December 31 of the year prior to the exemption, and have been approved to receive the 4% legal residence tax assessment ratio, AND WERE a legal residence of South Carolina for one year. Contact the Auditor's office in order to bring proper documentation to qualify.

TIMETABLE FOR COLLECTING TAXES
September 30  - Books open

January 15 - Taxes Due

January 16 - 3% Penalty added to bill

February 2 - 10% Penalty added to bill

March 17 - 15% Penalty added to bill and  Turned over to Deliquent Tax Collector
 
For more information on due dates, advanced installment payments and penalites, click HERE.

ADDRESS CHANGES
The Treasurer does not maintain owner records. The Assessor maintains Land and Buildings records while the Auditor maintains Personal Property and Vehicle records and these records are dependent on taxpayers to notify their offices of changes in address. On this site, you have the option of filling out an address change request form when viewing and/or paying your tax bill. To change your address, you can complete and submit this online form or you can contact the Auditor's office or the Assessor's office.