• Real Property Value from Assessor’s Office
• Vehicle registration information from Department of Motor Vehicle
• Vehicle value from Department of Revenue Vehicle Guide or
• Other nationally recognized sources
• Boat/Motor registration information from Department of Natural Resources
• Boat/Motor values from Vessel Valuation Service
• Other nationally recognized sources
• Manufacturing/Utility values from the Department of Revenue

 

Assessment Ratio by Property Type

Primary Residence, Owner Occupied	4.0%
Second Residence	6.0%
Other Real Property	6.0%
Commercial Real Property	6.0%
Agricultural Real - Privately Owned	4.0%
Agricultural Real - Corporate Owned	6.0%
Aircraft	10.5%
Business Personal Property	10.5%
Camper**                **(May qualify as primary or second residence)	10.5%
Manufacturing Real and Personal	10.5%
Motor Home**               **(May qualify as primary or second residence)	10.5%
Railroads, airlines, pipelines Real & Personal	9.5%
Utility Real and Personal	10.5%
Vehicle Personal	6.0%
Vehicle Personal (see note below)*	10.5%
Watercraft/Boat**              **(May qualify as primary or second residence)	10.5%

* Vehicle Personal @ 10.5% if

• Gross Vehicle Weight in excess of 11,000 pounds and Net
  Vehicle weight in excess of 9,000 pounds

**Must meet IRS rules as Qualified Home (Publication 936) for primary or second residence

 

 

Assessed Value

• The Assessed Value (rounded to nearest tenth) is determined by multiplying the Fair Market Value by the above Assessment Ratio by property type.

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Millage Rate

• Approved by County Council, Town Councils, School Boards and Special Purpose Districts
• Submitted to the County Auditor by the chief elected official along with a copy of the ordinance approving the millage rate.
• Auditor’s Office applies these millage rates in preparing tax notices

 

Tax Notice and Due Dates

• Taxes for the current year are based on property and ownership status as of December 31 of the preceding calendar year 

• Property tax rolls are open by September 30 for payments to be made to the County Treasurer

• Taxes for the current year must be paid by January 15 of the following year

• Payments made after January 15 will incur a 3% penalty
• Payments made after February 1 will incur a 10% penalty
• Payments made after March 15 will incur a 15% penalty and execution costs imposed by the Treasurer/Delinquent Tax Collector

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Tax Notice and Due Dates for Vehicles Registered with DMV

• Taxes due on renewal registration and decal by the last day of the registration month
• Taxes due 120 days from the purchase date when new registration and license plate are obtained through dealership
• Taxes due 45 days from the purchase date of a temporary license plate by a casual buyer 

• If you are mailing your property tax payment, it must be postmarked no later than the due date to avoid penalty. If the due date falls on a weekend or a state holiday, the due date is extended to the next business day.

 

• Vehicle registration renewal and purchase of new vehicle
• If you are making a payment for vehicle registration renewal and
• Plan on transferring your current tag to another vehicle,

1. Pay your taxes in the Treasurer’s Office on your old vehicle
2. Go to DMV or Treasurer and receive your valid decal for old vehicle
3. Purchase new vehicle after new decal is on license plate
4. Go to DMV and transfer tag to your new vehicle

• This will avoid confusion about the valid tag number and property taxes paid on your new vehicle.

• See Tax Collector for delinquent tax sale and execution schedule

 

Example of Tax Notice Calculations (Legal Residence)

• Fair Market Value                                                       $100,000
• Multiplied by Assessment Ratio                                         4.0%
• Equals    Assessed Value                                                 4,000
• Multiplied by Millage Rate for District                                  .2500
• Equals Total Taxes                                                     $1,000.00
• Less Credits                                                                      0.00
• Equals Taxes Due by Property Owner                          $1,000.00

 Millage rates change each year by district

Credits include Homestead, S.C. Tax Relief, and Lexington County Sales Tax Credit

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Appeals

• Appeals do not change the due date of the taxes.
• Real property valuation appeals are processed by the Assessor’s Office.
• Manufacturing/Utility appeals are processed by the Department of Revenue – Property Division.
• Personal property valuation appeals such as high mileage and valuation of motor vehicles are processed by the Auditor’s Office.
• Other appeals are processed by the Auditor’s Office.
• See the FORMS SECTION to obtain a copy of form.

 

Application for Refund/Credit

• Application for refund/credit should be submitted in writing stating the reason for the refund/credit.
• The Assessor for real property
• The Auditor for personal property - vehicle and Homestead Exemption Credit
• Documentation to support the request should be submitted
• Refund to taxpayer is made by the County Treasurer after certification by the Auditor

• See the FORMS SECTION to obtain a copy of form.

 

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Tax Districts

DISTRICT

CODE        DISTRICT NAME                                                               

1	School District 1/ Outside Municipality/ Special District
1A	School District 1 – Town of Springdale
1C	School District 1 – City of Cayce
1G	School District 1 – Town of Gilbert
1L	School District 1 – Town of Lexington
1P	School District 1 – Town of Pelion
1S	School District 1 – Town of Summit
2	School District 2/ Outside Municipality/ Special District
2C	School District 2 – City of Cayce
2CT	School District 2 – City of Cayce – TIF
2L	School District 2 – Town of Lexington
2S	School District 2 – Town of Springdale
2W	School District 2 – City of West Columbia
2WT	School District 2 – City of West Columbia- TIF
3	School District 3/ Outside Municipality/ Special District
3B	School District 3 – Town of Batesburg- Leesville
4	School District 4/ Outside Municipality/ Special District
4SR	School District 4 – Sandy Run Section
4S	School District 4 – Town of Swansea
5	School District 5/ Outside Municipality/ Special District
5DE	School District 5 – District East
5DW	School District 5 – District West
5FD	School District 5 – Fire District
5FW	School District 5 – Fire District West
5IP	School District 5 – Isle of Pines
5AFD	School District 5 – City of Columbia
5C	School District 5 – Town of Chapin
5IFD	School District 5 – Town of Irmo Fire District
5IFW	School District 5 – Town of Irmo Fire West

 

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Documents needed for processing

Homestead Application

                     1.  Documents Required:

          Property – Legal Residence

          Drivers License 

2.  Age - Medicare Card/Birth Certificate

3.  Blind - Documentation from licensed ophthalmologist

4.  Disability – Documentation of disability from a state or federal agency 

Vehicle – New Application

1. Drivers License
2. Dealer Bill of Sale
3. Title
4. Vehicle Registration (most recent)

 

Vehicle – Change Tax Information

1. Drivers License – New Address
2. Vehicle registration

 

Vehicle – Deletion from Tax

1. Drivers License – New Address
2. Documented Sale of Property or lease termination
3. DMV Document – Form 5051
4. Paid tax receipt if paid in county of new residence

 

Boat/Motor – Purchase/Sale of Boat/Motor

1. Registration
2. Bill of Sale signed by buyer and seller

 

Business Personal Property

1. Annual Tax Return

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