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Our Local Government Services team serves as the liaison between South Carolina local governments and the SCDOR.

What we do:

  • Administer various Property Tax exemption reimbursement programs.
  • Collect and publish Property Tax data for counties throughout the state.
  • Plan and conduct instruction and assistance programs for Property Tax officials.
  • Coordinate local Sales Tax collections. 

Property Taxes

Property Tax is administered and collected by local governments with assistance from the SCDOR. Real and personal property are subject to the tax, which is paid by individuals, corporations, partnerships, and other businesses who own property within the state.​​

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Local Sales Taxes

In addition to the statewide 6% Sales Tax, counties and municipalities can impose additional local Sales Taxes if voters in that county approve the tax. Each local Sales Tax has its own restrictions and specifications.

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Homestead Exemption

The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your legal residence for homeowners over age 65, totally and permanently disabled, or legally blind.

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Local Sales Tax Audit Reports

The SCDOR partners with counties and municipalities to administer some taxes on their behalf, perform certain assessments, and report on tax-related measures.

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Setoff Debt & GEAR

Are you a claimant agency looking for information regarding our Setoff Debt & GEAR programs? Find the resources you need.

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Property Assessment Ratios

Property TypeCurrent Tax Rate
Manufacturing Property10.5% of fair market value
Utility Property10.5% of fair market value
Railroads, Private Carlines, Airlines and Pipelines9.5% of fair market value
Primary Residences4.0% of fair market value
Agricultural Property (privately owned)4.0% of use value
Agricultural Property (corporate owned)6.0% of use value
Other real estate6.0% of fair market value
Personal property10.5% of income tax depreciated value

Need help?

Continuing Education (Assessors)
Amelia Ruple 803-898-5344
Adriane Shealy 803-898-5480

Continuing Education (Auditors, Treasurers, Tax Collectors), Legal Residence 
Amelia Ruple 803-898-5344
Lisa Stokes 803-898-5223 

Homestead Reimbursements, Merchants Inventory, Property Tax Relief, Ratio Studies 
Bill Paradice 803-898-5207

Local Government Reports & Manufacturers' Depreciation
Carlee Anderson 803-898-3825

Local Accommodations and Sales Taxes 
Shannon Attaway-Morris 803-898-5037