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South Carolina Department of Revenue
Local Government Services
   
P.O. Box 125
Columbia, SC 29214

Phone: 803-898-5000

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