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Property tax is administered and collected by local governments, with assistance from the SCDOR. Real and personal property are subject to the tax. Approximately two-thirds of county-levied property taxes are used to support public education. Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality. The tax is paid by individuals, corporations, partnerships, etc. who own property within the state.

Property Taxes:

         Airline
         Business Personal Property
         Carline
         Exempt Property 
         Fee In Lieu 
         Manufacturing 
         Motor Carrier
         Utilities