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December 2019

December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

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Page 1: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

December 2019

Page 2: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

South Carolina Association of Counties 2019 Property Tax Report

METHODOLOGY OF PROPERTY TAX COLLECTION

The annual South Carolina Property Tax Rates Report by County details millage rates for every jurisdiction that levies property taxes in the state. We appreciate the contributions of county auditors from each of the 46 counties. The information provided for each county is listed below in the order that it is presented in the report.

COUNTY BASE MILLAGE RATE: The total countywide millage rate levied for the purposes of county government. Includes components of the total county millage (e.g., county operating, county debt, sewer, hospital, library, etc.).

SCHOOL DISTRICT(S) MILLAGE RATE: The total school district millage rate levied for each school district. Includes components of the total school district millage (e.g., operating, bonds, special schools, etc.). Residential primary owner-occupied properties are exempt from the school property tax and are not charged a school district millage rate.

MUNICIPAL MILLAGE RATES: City or town millage rates, if levied. It will appear with its respective county listing.

OTHER MILLAGE RATES NOT INCLUDED IN COUNTY BASE: Mils levied in specified tax districts for a specified purpose such as fire protection, water/sewer service, road maintenance, lights, recycling, recreation, etc. The purpose and location for this special tax district millage is listed.

SPECIAL FEES (additional charges): Similar to special tax districts in their purposes, but instead of a millage rate, a flat fee or dollar amount is charged for the service (e.g. fire, road maintenance, solid waste, sewer, recycling, etc.).

VALUE OF ONE MIL (based on county operations only): This figure is an approximate value based on a percentage of a county’s total assessed value contingent upon 100% collections. It may be used as a point of reference by which to determine a county’s tax base in comparative analyses.

LOCAL OPTION SALES TAX CREDIT FACTOR: County/City Tax Credit Factors for jurisdictions that impose a 1 percent local option sales tax for property tax relief. To estimate the local option sales tax credit, multiply the sales tax credit factor by the property’s appraised value. The tax credit is subtracted from the property tax bill. Page 24 contains a listing of all jurisdictions with a local option sales tax credit factor.

ESTIMATING PROPERTY TAXES / EXAMPLES 1.) DETERMINE THE TOTAL MILLAGE RATE that applies to the property by adding the county base millage rate, the city millage rate (if charged), the school district millage rate (except for owner-occupied residential real estate), and any applicable “other” special purpose/special tax district mils charged to the property. Primary residential owner-occupied properties are exempt from school property taxes; therefore, school district millages should be omitted from the total millage rate to calculate property tax for this property classification.

County Base + School District (if applicable) + City/Town (if applicable) + Other/Special Mils (if applicable) = Total Millage 2.) DETERMINE THE ASSESSED VALUE OF THE PROPERTY. Multiply the assessment ratio (set forth by State law dependent on property classification) by the appraised value of the property. The value of real and personal property used in manufacturing operations is established by the SC Department of Revenue. The real and personal property values of certain distribution facilities, corporate headquarters, and corporate offices are also established by the SC Department of Revenue. All other property values are the responsibility of county government. Assessment ratios applied to the fair market value of real property vary by classification set forth by State law are:

Manufacturing real and personal property - 10.5% (Effectively 9.0% by 2023)* Utilities – 10.5% Residential real estate (owner-occupied) - 4.0%

Commercial and residential non-owner-occupied real property - 6.0% Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% Motor vehicles - 6.0% All other personal property - 10.5% * Manufacturing Real and Personal Property: After 2017, pursuant to Section 12-37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years, which will effectively reduce the manufacturing property assessment ratio to 9% by 2023. Contact the SC Department of Revenue for more information. 3.) MULTIPLY THE ASSESSED VALUE BY THE TOTAL MILLAGE RATE. Assessed Value x Millage Rate = Property Tax

Notes: The above methods should be used for determining estimates only. Contact the county auditor for the property tax for a specific property. Some new and expanding industries may qualify for economic development incentives that reduce property tax liability. For more information, contact the SC Department of Commerce.

Commercial Property Example Appraised Value of Property $ 100,000 Assessment Ratio for Commercial Property x 6% Assessed Value $ 6,000 Total Millage Rate (example) x .200 Property Tax $ 1,200 In certain jurisdictions, the local option sales tax credit is subtracted from the property tax.

Owner-Occupied Residential Property Example Appraised Value of Property $ 100,000 Assessment Ratio for owner-occupied home x 4% Assessed Value $ 4,000 Total Millage Rate (example) x .100 Property Tax $ 400 Residential owner-occupied properties are exempt from school property taxes. Omit the school district millage from the total millage rate to calculate the property tax for this property classification. In certain jurisdictions, the local option sales tax credit is subtracted from the property tax bill.

Page 3: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

South Carolina Property Tax Rates for 2019Abbeville

Millage Rates

Municipal Millage Rate

Abbeville .10652Calhoun Falls .14500Calhoun Falls GOB 2016 .00450Donalds .02000Honea Path .12150Ware Shoals .09600

School District Millage Rate

Abbeville .21610District Total:

.19310Operating and Upgrading

.02300School Bond 2019

Greenwood 51 .24150District Total:

.18310School Operations

.03900Countywide School

.00980School Bond

.00960Vocational Facility

Includes:

County Base Millage

.13570Abbeville County Total

County Operations .08870County Library .00320Piedmont Technical College .00230County Office Building Bond .00050County GOB Bond .00420County Building Project Bond .00730Solid Waste .00650Fire .00810Infrastructure .00150County Reserve Fund .00260G.O. Bond 17 .00570County Reserve Fund 2019 .00510

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Animal Shelter Fee CountywideAnimal Shelter $9.00Hunters Creek HOA Hunters CreekHOA $450.00Landfill Fee CountywideLandfill $55.00Public Safety Fee CountywidePublic Safety $62.50

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Abbeville 0.0029470.002017 0.000930

Calhoun Falls 0.0046260.003696 0.000930

Donalds 0.0013090.000379 0.000930

Honea Path 0.0038480.002918 0.000930

Ware Shoals 0.0019300.001000 0.000930

$64,587Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Aiken

Millage Rates

Municipal Millage Rate

Aiken .06200Jackson .05900Monetta .01700New Ellenton .07740North Augusta .07350Perry .04000Salley .05000Wagener .06000

School District Millage Rate

Aiken .16800District Total:

.13730School Operations

.03370Debt Service

-.003001% Sales Tax Property Tax Relief

Includes:

County Base Millage

.06850Aiken County Total

County Operations .05640Debt .00330Aiken Technical College .00280USC - Aiken .00010Solid Waste .00590

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Commercial Fire Fee Avg Avg for 16 DistrictsFire $241.17Industrial Fire Fee Avg Avg for 9 DistrictsFire $4,003.00Residential Fire Fee Avg Avg for 19 DistrictsFire $61.00Road Maintenance CountywideMaintain Roads $20.00Road Maintenance Fee City of Aiken; Per VehicleMaintenance of

City Roads$20.00

Stormwater Drainage Water CleanupUnincorporated Areas Only

$10.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

College Acres Public Works

Water/Sewer .04400College Acres Area

$676,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 1 2019 Property Tax Report

Page 4: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Allendale

Millage Rates

Municipal Millage Rate

Allendale .17900Fairfax .11645

School District Millage Rate

Allendale .28800District Total:

.25600Operations

.01800School Note

.01400Anticipated Bond Purchase

Includes:

County Base Millage

.22900Allendale County Total

County Operations .21300Hospital Operations .01600

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Sanitation & Fire .50 per acreSanitation & Fire Protection

$0.50

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Allendale 0.0043870.002920 0.001467

Fairfax 0.0040120.002545 0.001467

$18,948Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Anderson

Millage Rates

Municipal Millage Rate

Anderson .11600Belton .12200Clemson .07880Easley .05900Honea Path .12150Iva .18610Pendleton .12700West Pelzer .09400Williamston .11250

School District Millage Rate

Anderson 1 .23200District Total:

.01780Career and Technology

.01770County Schools

.00410Tri-County Tech

.15340School Operations

.03900School Bond Sinking Fund

Anderson 2 .25260District Total:

.00410Tri-County Tech

.01770County Schools

.01780Career and Technology

.02500School Bond Sinking Fund

.18800School Operations

Anderson 3 .23980District Total:

.04100School Bond Sinking Fund

.01770County Schools

.17700School Operations

.00410Tri-County Tech

Anderson 4 .23260District Total:

.03300School Bond Sinking Fund

.01770County Schools

.17780School Operations

.00410Tri-County Tech

Anderson 5 .22680District Total:

.19000School Operations

.01500School Bond Sinking Fund

.00410Tri-County Tech

.01770County Schools

Pickens .16290District Total:

.16290School Operations

Includes:

County Base Millage

.08470Anderson County Total

County Ordinary .06400Capital Projects Fund .00380GO Bond 2007 Series .00100Infrastructure Reserve Fund .00140Library .00690County EMS .00660GO Bond 2014 Refunded .00100

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Anderson County Sewer Sewer .00300Unincorporated Areas less Homeland & Piedmont

Big Creek Watershed .00220School District 1

Broadmouth Watershed .00150School District 1

Brushy Creek Watershed .00060School District 1

Cobbs Glen Public Service Lights .00500School District 5

South Carolina Association of Counties Page 2 2019 Property Tax Report

Page 5: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Ashwood District 5Roads $155.55Cedar Glenn Road Fee Cedar GlennRoads $263.96Clarendon District 5Light, Garbage

Pick up$117.68

Easley Storm Water EasleyStorm Water $28.00Hidden Brook District 5Roads $379.73Knightsbridge District 5Roads $449.27Sharen Ridge District 5Roads $182.15Solid Waste Fee CountywideSolid Waste $71.68Supreme Industrial District 4Roads $3,753.20The Farm School District 1Roads $430.06

County Fire Fire .00600Unincorp, Starr, Iva, W Pelzer, Clemson, Pendleton

Homeland Park Water/Sewer .01600Homeland Park

Piedmont Public Service Water/Sewer .07560Piedmont

Sedgewood Public Service Water/Sewer .00700Sedgewood

Three & Twenty Watershed .00050School District 1

$769,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Bamberg

Millage Rates

Municipal Millage Rate

Bamberg .11854Denmark .10870Ehrhardt .09200Olar .09945

School District Millage Rate

Bamberg 1 .39476District Total:

.28576School Operating

.10900School Bond

Bamberg 2 .39661District Total:

.28161School Operating

.11500School Bond

Includes:

County Base Millage

.23090Bamberg County Total

County Operations .12990Capital Reserve .03200G.O. Bond .00500EMS/Rescue .01850IPRB Bonds .00710Road Maint. Prior Yr Deficit .00950Unfunded state mandate .02890

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road User Fee CountywideRoads $30.00Solid Waste Fee Countywide Residential

ParcelsSolid Waste $70.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Rural Fire Fire .02400Unincorporated

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Bamberg 0.0031110.001792 0.001319

Denmark 0.0062410.004922 0.001319

Ehrhardt 0.0036330.002314 0.001319

Olar 0.0037600.002441 0.001319

$30,052Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 3 2019 Property Tax Report

Page 6: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Barnwell

Millage Rates

Municipal Millage Rate

Barnwell .07720Blackville .07900Snelling .02000Williston .07000

School District Millage Rate

Barnwell 45 .23200District Total:

.19400School Operations

.03800School Debt Service

Blackville 19 .23677District Total:

.17177School Operations

.06500School Debt Service

Williston 29 .22951District Total:

.19751School Operations

.03200School Debt Service

Includes:

County Base Millage

.15329Barnwell County Total

County Operations .14229County Debt .01100

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Career Center Career Center .02400Countywide

Public Safety Public Safety .00400Unincorporated Areas

Rural Fire Fire .01100Unincorporated Areas

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Barnwell 0.0029240.001448 0.001476

Blackville 0.0024120.000936 0.001476

Snelling 0.0021260.000650 0.001476

Williston 0.0036440.002168 0.001476

$57,724Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Beaufort

Millage Rates

Municipal Millage Rate

Beaufort (debt) .01890Beaufort (operations) .05680Bluffton (debt) .00320Bluffton (operations) .03530Hardeeville .11400Hilton Head (Debt) .00590Hilton Head (Disaster Recovery) .00500Hilton Head Island .01710Port Royal .07400Yemassee .06660

School District Millage Rate

Beaufort .14570District Total:

.11400School Operations

.03170School Debt

Includes:

County Base Millage

.06530Beaufort County Total

County Operations .05430County Debt .00550County Purchase Prop .00550

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

City Road Maintenance Fee Town of Hilton HeadRoads $25.00Fripp Island Fee Fripp IslandPhase 2 Sewer

Project$498.89

Fripp Island Fee Fripp IslandPhase 1 Sewer Project

$503.84

Road Maintenance Fee Per VehicleRoad Maintenance

$16.85

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Bluffton Fire Debt Fire Debt .00160Bluffton Fire District

Bluffton Fire Op Fire Operations .02410Bluffton Fire District

Broad Creek PSD Water/Sewer .01000Broad Creek

Burton Fire Debt Fire Debt .00510Burton Fire District

Burton Fire Op Fire Operations .07030Burton Fire District

Daufuskie Fire Op Fire Operations .06200Daufuskie Fire District

Fripp Island PSD Water/Sewer Debt

.02040Fripp Island

Fripp Island PSD Water/Sewer Op .01230Fripp Island

Fripp Island PSD Resvr Fire, Erosion, and Bridge Resvr

.00310Fripp Island

Hilton Head PSD Water/Sewer Debt

.00410Hilton Head Island

Hilton Head PSD Water/Sewer Operations

.00300Hilton Head Island

LI/SH Fire Debt Fire Debt .00200Lady's Island & St. Helena's Island

LI/SH Fire Op Fire Operations .04010Lady's Island & St. Helena's Island

Sheldon Fire Debt Fire Debt .00410Sheldon Fire District

Sheldon Fire Op Fire Operations .03850Sheldon Fire District

$2,020,504Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 4 2019 Property Tax Report

Page 7: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Berkeley

Millage Rates

Municipal Millage Rate

Bonneau .02000Charleston .08660Goose Creek .04750Hanahan .05620Jamestown .03000Moncks Corner .06710St. Stephen .09900Summerville .05950

School District Millage Rate

Berkeley .22520District Total:

.15180School Operations

.07000School Debt

.00340Tech

Includes:

County Base Millage

.04850Berkeley County Total

County Operations .04300Bond .00450Cypress Gardens .00100

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Average Fire Fee Per 1 Acre of Vacant LandFire $10.00Devon Forest Special TD Devon Forest

Subdivision - ImprovedSubdivision Improvements

$100.00

Devon Forest Special TD Devon Forest Subdivision - Improved

Subdivision - Commercial

$140.00

Devon Forest Special TD Devon Forest Subdivision - Unimproved

Subdivision Improvements

$100.00

Fire FF Countywide1.250-1,499 Sq Ft

$105.00

Fire FF Countywide0-1,249 Sq Ft $75.00Fire FF Countywide1,500-1,749 Sq

Ft$130.00

Fire FF Countywide1,750-1,999 Sq Ft

$145.00

Fire FF Countywide2,000-2,249 Sq Ft

$165.00

Fire FF Countywide2,250-2,499 Sq Ft

$195.00

Fire FF Countywide2,500-2,999 Sq Ft

$225.00

Fire FF 3,000 + Sq Ft $250.00Goose Creek Sanitation Goose CreekSolid Waste $135.00Landfill Charges - Single Unit

CountywideSolid Waste $75.00

Moncks Corner Sanitation Moncks CornerSanitation $166.92Moncks Corner Stormwater Moncks Corner Mobile

HomesStormwater $36.00

Moncks Corner Stormwater Moncks Corner ResidentialStormwater $36.00Pimlico Special TD Fee Pimlico Subdivision -

UnimprovedSubdivision Improvements

$25.00

Pimlico Special TD Fee Pimlico Subdivision - Improved

Subdivision Improvements

$50.00

Residential Fee Countywide Residential Property

$36.00

Stormwater - Mobile Homes

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $36.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Goose Creek Park & Playground

Recreation .01050Goose Creek

Sangaree Road Maintenance

.05000Residential Subdivision

Stormwater - Multi-Family Property

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $36.00

Summerville Sanitation Town of SummervilleSolid Waste Collection

$118.00

Tall Pines Special TD Fee Tall Pines subdivision - Unimproved

Subdivision Improvements

$50.00

Tall Pines Special TD Fee Tall Pines Subdivision - Improved

Subdivision Improvements

$100.00

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Bonneau 0.0010100.000200 0.000810

Charleston 0.0011800.000370 0.000810

Goose Creek 0.0019400.001130 0.000810

Hanahan 0.0017900.000980 0.000810

Jamestown 0.0026770.001867 0.000810

Moncks Corner 0.0015470.000737 0.000810

St. Stephen 0.0032780.002468 0.000810

Summerville 0.0032780.002468 0.000810

$1,017,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Calhoun

Millage Rates

Municipal Millage Rate

Cameron .06230St. Matthews .09217

School District Millage Rate

Calhoun .15992District Total:

.13892School Operating

.01600School Debt Service

.00500Tec/Gress.

Includes:

County Base Millage

.11600Calhoun County Total

County Operations .11300County Debt .00200Capital Improvement Fund .00100

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Family Fire Fee CountywideFire $50.00Industrial Fire Fee Average for 7 DistrictsFire $177.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Sandy Run Fire Fire .00412Sandy Run

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Cameron 0.0024480.001568 0.000880

St. Matthews 0.0032550.002375 0.000880

$55,888Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 5 2019 Property Tax Report

Page 8: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Charleston

Millage Rates

Municipal Millage Rate

Awendaw .02650Charleston .08660Folly Beach .03690Isle of Palms .02470James Island .02000Lincolnville .11700McClellanville .01020Mount Pleasant .04100North Charleston .09700Sullivans Island .05140Summerville .05950

School District Millage Rate

Charleston .15470District Total:

.12670School Board Operating

.02800School Board Bond Issues

Includes:

County Base Millage

.05980Charleston County Total

County Operations .04470County Bonds .00610Park & Recreation Commission Operating

.00430

Trident Technical College .00190Trident Technical College - Bonds .00100Park & Recreation Commission Bonds

.00180

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Solid Waste Disposal User Fee

Single-Unit ResidencesSolid Waste $99.00

Solid Waste Disposal User Fee

Multi-Unit ResidencesSolid Waste $70.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Awendaw Consolidated Fire District Bonds

Fire .004006 Districts

Awendaw-McClellanville Consolidated Fire District

Fire .033906 Districts

Cooper River PPC Recreation .01500

East Cooper Fire District Fire .01660

James Island PSD Bonds Water/Sewer Bonds

.00930

James Island PSD Operating

Water/Sewer .05510

N. Charleston Fire District Fire Protection .012003 Districts

N. Charleston PSD Operating

Water/Sewer & Recreation

.09200

St Andrews PSD Operating Water/Sewer & Recreation

.06950

St. Andrews PPC Operating

Recreation .01790

St. Johns Fire District and Bond

Fire .026404 Districts

St. Paul's Fire Bond Fire .004705 Districts

St. Pauls Fire District Fire .060205 Districts

W St. Andrews Fire District

Fire .00430

$3,898,907Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Awendaw 0.0015300.000630 0.000900

Charleston 0.0017700.000870 0.000900

Folly Beach 0.0010800.000180 0.000900

Isle of Palms 0.0011000.000200 0.000900

James Island 0.0011110.000211 0.000900

Lincolnville 0.0027800.001880 0.000900

McClellanville 0.0012100.000310 0.000900

Mt. Pleasant 0.0013000.000400 0.000900

North Charleston 0.0017600.000860 0.000900

Sullivan's Island 0.0010700.000170 0.000900

Summerville 0.0016500.000750 0.000900

Cherokee

Millage Rates

Municipal Millage Rate

Blacksburg .18020Chesnee .14800Gaffney .12230

School District Millage Rate

Cherokee .20630District Total:

.17650General School

.02980School Bond

Spartanburg District 2 .25850District Total:

.20350General School

.05500School Bond

Includes:

County Base Millage

.09570Cherokee County Total

Operations & Road Tax .07480Library .00410Recreation .00390Bonds County .00490Community College .00260Capital Project Fund .00540

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Antioch Fire District Fire .00750District 8

Buffalo Fire District Fire .01490District 6

Cherokee Creek Fire District

Fire .01800Districts 12, 13, 15

CKC Fire District Fire .01460District 5

Corinth Fire District Fire .01460District 29

DMW Fire District Fire .01470District 25

Goucher/White Plains Fire District

Fire .01460District 27

Grassy Pond Fire District Fire .00780District 18

Greater Gaffney Fire District

Fire .01200District 11

Macedonia Fire District Fire .00800Districts 23, 92

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Blacksburg 0.0044130.003101 0.001312

Gaffney 0.0033380.002026 0.001312

$180,769Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 6 2019 Property Tax Report

Page 9: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Chester

Millage Rates

Municipal Millage Rate

Chester .19470Fort Lawn .06000Great Falls .12100

School District Millage Rate

Chester .25420District Total:

.20620Maintenance and Operations

.04800School Bonds

Includes:

County Base Millage

.18510Chester County Total

County Operations .14880Bonds .01960Solid Waste Millage Fund .00750Library .00690York Technical .00230

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Chester Fire District Fire .05000District 2 - 5 Miles Outside Downtown Chester

Fort Lawn Fire District Fire and Bond .01980District 5

Lando Fire District Fire .01140District 3

Lewis Fire District Fire .01450District 6

Richburg Fire District Fire .01880District 4

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Chester 0.0040770.002510 0.001567

Fort Lawn 0.0029200.001353 0.001567

Great Falls 0.0067660.005199 0.001567

$90,417Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Chesterfield

Millage Rates

Municipal Millage Rate

Cheraw .13487Chesterfield .13531Jefferson .09704McBee .05200Pageland .09600Patrick .05500

School District Millage Rate

Chesterfield .21515District Total:

.18040School Operations

.03475School Debt Service

Includes:

County Base Millage

.13248Chesterfield County Total

County Operations .11645County-Wide Debt Service .01250Rescue Squads .00112Chesterfield-Marlboro Tec .00241

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fire Districts Average for 8 DistrictsFire $57.00Road Improvement and Maintenance Fee

Per VehicleRoad Improvement and Maintenance

$40.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Alligator Fire Fire .01500

Cash .01649

Cheraw - 02 .03200

Harris Creek .01500

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Cheraw 0.0044120.002176 0.002236

Chesterfield 0.0063710.004135 0.002236

Jefferson 0.0064480.004212 0.002236

McBee 0.0044130.002177 0.002236

Pageland 0.0052360.003000 0.002236

Patrick 0.0054000.003164 0.002236

$125,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 7 2019 Property Tax Report

Page 10: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Clarendon

Millage Rates

Municipal Millage Rate

Manning .21450Summerton .10500Turbeville .11130

School District Millage Rate

Clarendon 1 .18870District Total:

.14260School Ordinary

.04610School Debt

Clarendon 2 .14020District Total:

.14020School Ordinary

Clarendon 3 .30140District Total:

.30140School Ordinary

Includes:

County Base Millage

.17780Clarendon County Total

County Operations .16600Debt (C DEBT) .00810Vocational School (V SCH) .00370

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Decal Fee Per VehicleTag renewal $1.00Road Fee Per VehicleRoad

Maintenance$35.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Rural Fire Fire Debt .00120Unincorp. Areas, Turbeville, Paxville & Summerton

Rural Fire Fire .03820Unincorp. Areas, Turbeville, Paxville & Summerton

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Manning 0.0042790.002805 0.001474

Summerton 0.0037160.002242 0.001474

Turbeville 0.0063350.004861 0.001474

$101,105Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Colleton

Millage Rates

Municipal Millage Rate

Edisto Beach .02352Walterboro .08640

School District Millage Rate

Colleton .17092District Total:

.11642School Ordinary

.05450School Debt

Includes:

County Base Millage

.12655Colleton County Total

County Operations .11631Debt .01024

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Fee Per Motor VehicleRoad Maintenance

$25.00

Solid Waste User Fee Countywide ResidencesSolid Waste Fund

$75.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

County Fire Fire Debt .02266Unincorporated Areas

County Fire Fire .03356Unincorporated Areas

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Edisto Beach 0.0008740.000092 0.000782

Walterboro 0.0024460.001664 0.000782

$177,683Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 8 2019 Property Tax Report

Page 11: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Darlington

Millage Rates

Municipal Millage Rate

Darlington .12840Hartsville .14400Lamar .07500Society Hill .06620

School District Millage Rate

Darlington .22220District Total:

.18020School Operations

.03000School Bonds

.01200Florence-Darlington Tech.

Includes:

County Base Millage

.08233Darlington County Total

Bonds .00330County Operations .07073Library .00610Environmental Services .00220

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Emergency Road Fee CountywideMaintain Service $15.00Solid Waste Fee Per ResidenceSolid Waste $60.00Vehicle Fee Per Vehicle OwnerRoad Fee $30.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Countywide Fire Fire Protection .01400Unincorporated Areas

Countywide Fire Debt Fire .00500Countywide

Darlington Fire Fire Protection .01400Darlington Fire District

Hartsville Community Center

Community Center

.00200Town of Hartsville

Hartsville Fire Fire Protection .01400Hartsville Fire District

Palmetto Fire Fire Protection .01200Palmetto Fire District

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Darlington 0.0034300.002258 0.001172

Hartsville 0.0028720.001700 0.001172

Lamar 0.0054380.004266 0.001172

Society Hill 0.0053310.004159 0.001172

$232,925Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Dillon

Millage Rates

Municipal Millage Rate

Dillon .09700Lake View .14500Latta .15300

School District Millage Rate

Dillon .19320District Total:

.16425Operations of Schools

.01845Dillon County Vocational School

.00750Debt Service

.00200Local Supplement for Teachers

.00100Dillon Northeastern Technical College

Includes:

County Base Millage

.13950Dillon County Total

County Operations .11900County Debt Service .02050

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fire Fee CountywideFire Protection $45.00Solid Waste Disposal Fee CountywideSolid Waste $90.00

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Dillon 0.0040690.002206 0.001863

Lake View 0.0050440.003181 0.001863

Latta 0.0048290.002966 0.001863

$65,498Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 9 2019 Property Tax Report

Page 12: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Dorchester

Millage Rates

Municipal Millage Rate

Harleyville .10760North Charleston .09700Ridgeville .07790St. George .09000Summerville .05950

School District Millage Rate

Dorchester 2 .24580District Total:

.18360School Operations

.05300School Debt

.00920Vocational School

Dorchester 4 .24720District Total:

.21000School Operations

.02800School Debt

.00920Vocational School

Includes:

County Base Millage

.07930Dorchester County Total

County Operations .05490Debt .00590Capital Improvements .00680Library .00550Trident Technical College .00330Senior Center Operations .00190Children in Crisis .00100

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

City of N. Charleston Commercial Stormwater

City of N. Charleston; $36 per ERU

Commercial Stormwater

$36.00

City of N. Charleston Stormwater Fee

City of N. CharlestonResidential Stormwater

$72.00

Ridgeville SWCF Town of RidgevilleSolid Waste Collection

$138.00

Solid Waste User Fee CountywideSolid Waste Collection & Disposal

$75.00

Storm Waste Water Management Fee

Countywide per parcel, per EPU

Commercial Stormwater

$45.00

Storm Waste Water Management Fee

Countywide per parcel, Average for 3 Categories

Residential Stormwater

$47.00

Summerville Solid Waste Collection Fee

Town of SummervilleSolid Waste Collection

$118.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire Capital Fire .00400Unincorporated Area

Fire Operating Fire .01720Unincorporated Area

$635,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Edgefield

Millage Rates

Municipal Millage Rate

Johnston .08113Trenton .06900

School District Millage Rate

Edgefield .26932District Total:

.21332School Operations

.05600School Bond

Includes:

County Base Millage

.09849Edgefield County Total

County Operations .07490Hospital .00650Industrial Development .00083County Debt Service .00436EMS Operations .01040Recreation .00150

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Public Works Fee Town of EdgefieldPublic Works $180.00Public Works Fee Town of JohnstonPublic Works $96.00Road Maintenance Fee Per Vehicle, CountywideRoads $27.00Solid Waste CountywideSolid Waste

Disposal$100.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

County Fire Fire .01000Unincorporated

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Johnston 0.0032330.002393 0.000840

Trenton 0.0018120.000972 0.000840

$82,418Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Fairfield

Millage Rates

Municipal Millage Rate

Ridgeway .05133Winnsboro .04207

School District Millage Rate

Fairfield .22370District Total:

.20310School Operations

.02060School Debt

Includes:

County Base Millage

.18340Fairfield County Total

County Operations .16000Hospital Emergency .00780County Bond .01040Library .00360Watershed Maintenance .00160

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Ridgeway 0.1009040.099990 0.000914

Winnsboro 0.1009040.099990 0.000914

$148,767Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 10 2019 Property Tax Report

Page 13: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Florence

Millage Rates

Municipal Millage Rate

Florence .06180Johnsonville .05900Lake City .18310Olanta .05240Pamplico .10770Timmonsville .12710

School District Millage Rate

Florence 1 .23780District Total:

.20660School Operations

.03120School Bonds

Florence 2 .27390District Total:

.22910School Operations

.04480School Bonds

Florence 3 .22140District Total:

.20780School Operations

.01360School Bonds

Florence 4 .14120District Total:

.14120School Operations

Florence 5 .28010District Total:

.25410School Operations

.02600School Bonds

Includes:

County Base Millage

.10040Florence County Total

County Operations .01520Public Safety .04630Library .00750Senior Citizens Center .00080Florence Darlington Tech .00970Unfunded State Mandates .00840County Bonds .01250

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

EMS Vehicle Fee CountywideEMS $15.00Road Maintenance Fee CountywideRoad

Maintenance$35.00

Solid Waste Household Availability

Landfill $42.00

Solid Waste Household Usage

Landfill $75.00

Unified Fire District Vehicle Fee

Unincorporated Areas, Pamplico, Johnsonville

Fire $23.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire Districts Fire .02280Average for 3 Districts

Lynches Lake Watershed .01880Coward Area

Salem Pole Cat Watershed .01560Scranton Area

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Florence 0.0035970.001630 0.001967

Johnsonville 0.0074730.005506 0.001967

Lake City 0.0057820.003815 0.001967

Olanta 0.0084450.006478 0.001967

Pamplico 0.0075900.005623 0.001967

Timmonsville 0.0064240.004457 0.001967

$479,996Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Georgetown

Millage Rates

Municipal Millage Rate

Andrews .13700Georgetown .10240

School District Millage Rate

Georgetown .14410District Total:

.11560School Operating

.02850School Debt

Includes:

County Base Millage

.06380Georgetown County Total

County Operations .03070Higher Education .00120Debt .00750Environmental Services .00270Law Enforcement .01780Economic Development .00050Bureau of Aging .00050Debt Service for Capital Leases .00290

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Commercial Land Fill Fee Municipalities Only, Commercial Per Can/Pickup

Solid Waste Disposal

$22.00

Landfill Fee Per Residential UnitSolid Waste $44.00Road Fee Per VehicleRoads $50.00Stormwater Unincorporated, Per

ResidenceStormwater - NPDES Mandate

$52.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire District #1 (county) Fire .03210

Fire District #2 (Midway) Fire .01340

Fire District #3 MI/GC Fire .01400

Recycling/Green boxes Recycling .00350Tax District 1, 2, 3, 4, 41, & 42

$582,992Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 11 2019 Property Tax Report

Page 14: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Greenville

Millage Rates

Municipal Millage Rate

Fountain Inn .07610Greenville .08530Greer .09780Mauldin .05630Simpsonville .06360Travelers Rest .09610

School District Millage Rate

Anderson 2 .24850District Total:

.22350School Operations

.02500School Debt Service

Greenville .20290District Total:

.15080School Operations

.05210School Debt Service

Spartanburg 1 .30800District Total:

.23400School Operations

.07400School Debt Service

Includes:

County Base Millage

.06260Greenville County Total

County General Fund .04160Greenville Tech .00530Library .00850Art Museum .00160Debt .00120Charity Hospitalization .00240Certificates of Participation .00020Solid Waste .00180

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Public Safety Communication Fee

Countywide, per parcelPublic Safety $15.00

Road Maintenance Fee Per VehicleRoad Maintenance

$25.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Berea Sewer Sewer .02730

Community Light Districts Lights .00710Average of 18 Districts

Fire Districts Fire .04180Average for 31 Districts

Greenville Memorial Auditorium

Recreation .00050Portions of County

Marietta Water Water .00660Table Rock Area

Piedmont Sewer & Light Sewer, Light, Fire, Water

.00800

Sanitation Solid Waste .01540Unincorporated Areas

Taylors Sewer Sewer .02360

Wade Hampton Sewer Sewer .01280Wade Hampton Subdivision

$2,327,416Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Greenwood

Millage Rates

Municipal Millage Rate

Greenwood .11680Hodges .04660Ninety Six .11430Troy .01740Ware Shoals .09600

School District Millage Rate

Greenwood 50 .25410District Total:

.13160School Operations

.06140School Bond

.00690Library

.00960Vocational Facility

.03900Countywide School

.00560Special Education

Greenwood 51 .25400District Total:

.00980School Bond

.00560Special Education

.00690Library

.00960Vocational Facility

.18310School Operations

.03900Countywide School

Greenwood 52 .23770District Total:

.00690Library

.03900Countywide School

.04600School Bonds

.00560Special Education

.13060School Operations

.00960Vocational Facility

Includes:

County Base Millage

.07380Greenwood County Total

Special Funds .01090Capital Budget .00230County Operations .06060

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Auburn Place Auburn Place $200.00Centre Court Centre Court SubdivisionSubdivision Fee $315.00Country Acres Country Acres $600.00Creekside Creekside SubdivisionLights, Entrance $300.00Folly Bend Folly Bend $400.00Gracecourt Townehomes Gracecourt Townhomes $2,022.00Hillbrook Hillbrook Subdivision $75.00Hunters Creek Sewers, Lights $450.00Hunters Glenn Hunters Glenn Subdivision $200.00Lost Lure Lost Lure Subdivision $75.00Quail Run Quail Run SubdivisionLights, Entrance $120.00Reynold Colony Reynold Colony $924.00Saddle Hill Saddle Hill SubdivisionLights, Entrance $50.00Winding Creek Winding Creek Subdivision $95.00Woodbury Place Lights, Entrance $140.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Metro Sewer Service Sewer Debt .00870Countywide less Ware Shoals, Ninety Six, & Troy

$177,893Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 12 2019 Property Tax Report

Page 15: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Hampton

Millage Rates

Municipal Millage Rate

Brunson .08083Estill .15900Fairfax .11645Gifford .05610Hampton .08850Varnville .06248Yemassee (NF) .07100

School District Millage Rate

Hampton 1 .24000District Total:

.19800School Operations

.04200School Bonds

Hampton 2 .33200District Total:

.29900School Operations

.03300School Bonds

Includes:

County Base Millage

.19680Hampton County Total

County Operations .19680

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Maintenance Fee Per VehicleRoads $25.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire Capital Reserve Capital Reserve .00100Unincorporated

Rural Fire Fire .02000Unincorporated

Rural Fire Bond Fire Bond .01200Unincorporated

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Brunson 0.0029810.001812 0.001169

Estill 0.0026980.001529 0.001169

Fairfax 0.0037140.002545 0.001169

Gifford 0.0027920.001623 0.001169

Hampton 0.0013860.000217 0.001169

Varnville 0.0036750.002506 0.001169

Yemasee 0.0022440.001075 0.001169

$54,022Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Horry

Millage Rates

Municipal Millage Rate

Atlantic Beach .08450Aynor .06080Briarcliffe Acres .04500Conway .07600Loris .11850Myrtle Beach .07890North Myrtle Beach .03710Surfside Beach .04300

School District Millage Rate

Horry .12810District Total:

.11810School Operation Fund

.01000Board of Education Debt Service Fund

Includes:

County Base Millage

.05070Horry County Total

County Operations .04160Debt .00470Horry/Georgetown Tech .00170Higher Education Commission .00070Senior Citizens Fund .00040County Recreation .00160

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Buck Creek Watershed Watershed .00300District 9

Cartwheel Watershed Watershed .00300

County Fire Apparatus Replacement

Fire equipment .00160Unincorporated Areas except Murrells Inlet

Crab Tree Watershed Watershed .00290District 12

Fire District Fire .01900Unincorporated Areas except Murrells Inlet

Gapway Swamp Watershed Watershed .00280District 15

Mt. Gilead Road Maintenance

Road Maintenance

.03000Mt. Gilead, Unincorporated

Murrells Inlet Fire District Fire .01400Murrells Inlet

Simpson Creek Watershed Watershed .00260District 30

Solid Waste Program Solid Waste .00570Unincorporated Areas

Todd Swamp Watershed Watershed .00280District 35

$2,390,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 13 2019 Property Tax Report

Page 16: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Jasper

Millage Rates

Municipal Millage Rate

Hardeeville .11400Ridgeland .13776

School District Millage Rate

Jasper .05000District Total:

.02500Operations

.02500Debt

Includes:

County Base Millage

.15400Jasper County Total

County Operations .08500Emergency Services .05700County Debt .01200

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Cherry Point Fire Fire .03200Cherry Point

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Hardeeville 0.0069700.006070 0.000900

Ridgeland 0.0053000.004400 0.000900

$137,753Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Kershaw

Millage Rates

Municipal Millage Rate

Camden .10310

School District Millage Rate

Kershaw .17172District Total:

.16290School Operations

.00642School Debt

.00240Central Carolina Tech

Includes:

County Base Millage

.08150Kershaw County Total

County Operations .06580Debt .01060EMS .00510

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

County Fire Countywide, less Camden and Lugoff

Fire $29.00

Lugoff Fire District Fee LugoffFire Protection $23.00Solid Waste CountywideSolid Waste

Collection and Disposal

$80.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

County Fire Fire .01060Unincorporated Areas

County Sewer District Sewer .00260Unincorporated Areas

Lugoff Fire District Fire .03140Town of Lugoff

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Camden 0.0040510.003000 0.001051

$244,651Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 14 2019 Property Tax Report

Page 17: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Lancaster

Millage Rates

Municipal Millage Rate

Kershaw .08500Lancaster .17290

School District Millage Rate

Lancaster .22940District Total:

.15950School Operating

.06500Debt Service

.00490USC-Lancaster

Includes:

County Base Millage

.10875Lancaster County Total

County Operations .08870Debt .01125Capital Improvement .00500Courthouse Fire Security .00380

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

#10 Indian Land Fire Indian LandFire $90.00#14 Fire District Pleasant ValleyFire Fee - per

2,500 sqft$90.00

Brookchase Road Bond District 87Road Bond $225.00Road Maintenance Fee Per Motor VehiclesRoad

Maintenance$30.00

Storm Water Fee countywide, per unitStorm Water $60.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Reid Point Special Purpose District

.03500Reid Point

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Kershaw 0.0038230.003100 0.000723

Lancaster 0.0044460.003723 0.000723

$387,822Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Laurens

Millage Rates

Municipal Millage Rate

Clinton .11240Fountain Inn .07610Gray Court .07960Laurens .12350

School District Millage Rate

Greenville 52 .20380District Total:

.15080Special School

.05300School Bonds

Laurens 55 .22450District Total:

.16750Special School

.05700School Bonds

Laurens 56 .24750District Total:

.16750Special School

.08000School Bonds

Ware Shoals 51 .24150District Total:

.23170Special School

.00980School Bonds

Includes:

County Base Millage

.09365Laurens County Total

Operations & Capital Improvements

.07133

Bonds .00700EMS .00932Reserve Fund .00600

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

City Road Fee City of LaurensRoads $15.00Clinton Public Works Fee City of ClintonPublic Works $20.00County Road Fee Per Motorized VehicleRoads $15.00Fountain Inn Public Works City of Fountain InnPublic Works $156.00Landfill Fee CountywideSolid Waste $65.00Laurens Mainstreet USA City of LaurensMainstreet USA $20.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

County Fire Fire .02300Countywide less Laurens, Clinton, Fountain Inn

Education Colleges Piedmont Tech & USC

.00100Countywide

Water & Sewer Bond Water & Sewer .00300Most Unincorporated Areas and Town of Cross Hill

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Clinton 0.0037460.002826 0.000920

Fountain Inn 0.0021200.001200 0.000920

Gray Court 0.0040400.003120 0.000920

Laurens 0.0041800.003260 0.000920

$177,140Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 15 2019 Property Tax Report

Page 18: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Lee

Millage Rates

Municipal Millage Rate

Bishopville .13600Lynchburg .17700

School District Millage Rate

Lee .19430District Total:

.14330School Operations

.04900School Debt Service

.00200Teacher's Supplement

Includes:

County Base Millage

.18140Lee County Total

County Operations .16440County Debt Service .01700

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Maintenance CountywideRoads $20.00Vehicle Fee Per VehicleSchools $10.00

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Bishopville 0.0101040.009070 0.001034

Lynchburg 0.0034440.002410 0.001034

$34,400Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Lexington

Millage Rates

Municipal Millage Rate

Batesburg-Leesville .09950Cayce .05373Chapin .01288Columbia .09380Gilbert .00500Lexington .03429Pelion .01830Springdale .05770Summit .00610Swansea .10628West Columbia .05880West Columbia Bond .00660

School District Millage Rate

Lexington 1 .41240District Total:

.32240School Operations

.09000School Bonds

Lexington 2 .23022District Total:

.15072School Operations

.07950School Bonds

Lexington 3 .35748District Total:

.27288School Operations

.08460School Bonds

Lexington 4 .43169District Total:

.31969School Operations

.11200School Bonds

Lexington 5 .33230District Total:

.25690School Operations

.07540School Bonds

Includes:

County Base Millage

.08334Lexington County Total

County Operations .02527Library Operations .00618Indigent Care .00050County Notes and Bonds .00380Solid Waste .00788Riverbanks Park Bonds .00100Midlands Tech Operations .00296Midlands Tech Capital .00140Law Enforcement .03435

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Sanitation/Maintenance Irmo $255.50Street Pavement Lexington Town, Golden

Hills Subdivision$231.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Hollow Creek Watershed .00160Hollow Creek District

ICRC Recreation Bonds

.00725District Five

ICRC Recreation .01335District Five

Irmo Fire District Bonds .00241District Five Fire I

Irmo Fire District Operations .01968District Five Fire I

LCRAC Recreation Bonds

.00360Countywide less District Five

LCRAC Recreation .01220Countywide less District Five

Rural Fire Fire .02036Countywide less Cayce, West Columbia

South Carolina Association of Counties Page 16 2019 Property Tax Report

Page 19: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

$1,215,740Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Marion

Millage Rates

Municipal Millage Rate

Marion .14100Mullins .16700Nichols .09900Sellers .15500

School District Millage Rate

Marion County .18200District Total:

.16800Operations

.01400G.O. Bond

Includes:

County Base Millage

.13700Marion County Total

County Operations .11300Debt Retirement .00700Capital Improvement .00300General Obligation Bonds .01400

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Decal Fee Per VehicleDecal Issuance $1.00Fire Fee Mfg, Unincorp. Areas;

Varies by Acreage and Value

Fire $1,000.00

Fire Fee Residential, Unincorp. Areas; Varies by Acreage

Fire $50.00

Fire Fee Per Vehicle, Unincorp. Areas

Fire $10.00

Road and Bridge Fee Per VehicleRoad and Bridge Maintenance

$35.00

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Marion 0.0037460.002239 0.001507

Mullins 0.0038520.002345 0.001507

Nichols 0.0033900.001883 0.001507

Sellers 0.0050790.003572 0.001507

$69,180Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Marlboro

Millage Rates

Municipal Millage Rate

Bennettsville .12000Blenheim .05300Clio .10513McColl .10800Tatum .01600

School District Millage Rate

Marlboro .18528District Total:

.18528School Operating

Includes:

County Base Millage

.12350Marlboro County Total

County Operations .08980North Eastern Technical College .00500Emergency Medical Services .01800GO Bonds .00530Unfunded Mandate .00450Recover Previous Year Deficit .00090

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Maintenance Fee CountywideRoad Maintenance

$30.00

Solid Waste Unincorp. and Blenhiem, over 65 & disabled

Solid Waste (exempted rate)

$170.00

Solid Waste Unincorp. areas and Blenhiem

Solid Waste $205.00

Solid Waste Bennettseville, Clio, Tatum, McColl

Solid Waste (towns)

$10.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Rural Fire Fire .01690Countywide less Bennettsville & Clio

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Bennettsville 0.0039960.002427 0.001569

Blenheim 0.0035330.001964 0.001569

Clio 0.0031640.001595 0.001569

McColl 0.0033690.001800 0.001569

Tatum 0.0069460.005377 0.001569

$60,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 17 2019 Property Tax Report

Page 20: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

McCormick

Millage Rates

Municipal Millage Rate

McCormick .11000

School District Millage Rate

McCormick .17600District Total:

.13910School District

.029502018 School Series Bond

.007402015 School Series Bond

Includes:

County Base Millage

.13850McCormick County Total

County Operations .13500County Bond 2008 B .00350

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Solid Waste Disposal Fee CountywideSolid Waste Disposal

$80.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Savannah Lakes Village Public Safety .01240Savannah Lakes Village

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

McCormick 0.0046220.004095 0.000527

$40,810Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Newberry

Millage Rates

Municipal Millage Rate

Little Mountain .04910Newberry .08070Pomaria .00370Prosperity .04100Whitmire .09950

School District Millage Rate

Newberry .23300District Total:

.18000Ordinary School

.05300School Debt

Includes:

County Base Millage

.13600Newberry County Total

County Operations .12200Community Services .00690Debt Service .00710

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fox Briar Fee Fox Briar SubdivisionRoad Maintenance

$150.00

$141,755Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Oconee

Millage Rates

Municipal Millage Rate

Salem .03700Seneca .06270Walhalla .08400West Union .05030Westminster .09930

School District Millage Rate

Oconee .14630District Total:

.11530School Operations

.03100School Bonds

Includes:

County Base Millage

.07270Oconee County Total

County Operations .06250Bonds .00300Economic Development .00110Bridges/Culverts .00100Tri County Tech Operation .00300Road Maintenance .00210

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Keowee Fire District Fire Department .01450District 17 Only

Municipal Fire Municipal Fire Service

.00290Unincorporated Areas

$604,763Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 18 2019 Property Tax Report

Page 21: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Orangeburg

Millage Rates

Municipal Millage Rate

Bowman .09500Branchville .07100Cope .02500Cordova .01600Elloree .08000Eutawville .07941Holly Hill .07600Livingston .02000Neeses .03300North .08100Norway .05700Orangeburg .10000Rowesville .04500Santee .01358Springfield .05800Vance .05000Woodford .01000

School District Millage Rate

Orangeburg 3 .22000District Total:

.17800School Operation

.04200School Debt

Orangeburg 4 .22000District Total:

.17800School Operation

.04200School Debt

Orangeburg 5 .22000District Total:

.17800School Operation

.04200School Debt

Includes:

County Base Millage

.16980Orangeburg County Total

Countywide Fire .01800County Operations .09100Special Education Fund .00780Solid Waste .00900Capital Improvement .03000Debt Service .01400

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Brookdale Lights Street Lights .00700Brookdale Subdivision

Creekmore Lights Street Lights .01000Creekmore Subdivision

Empire Estates Street Lights .00900Empire Estates Subdivision

Fox Run Street Lights .01300Fox Run Plantation Subdivision

New Brooklyn Lights Street Lights .00700New Brooklyn Subdivision

Santee Fire Fire .01700Santee

Watershed Drainage .01200Districts 35 and 37

Whittaker Heights Street Lights .00600Whittaker Heights Subdivision

$209,089Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Pickens

Millage Rates

Municipal Millage Rate

Central .07300Clemson .07880Easley .05900Liberty .07980Norris .07080Pickens .07250Six Mile .03110

School District Millage Rate

Pickens .17120District Total:

.10890School Operations

.05400School Bonds

.00590Pickens County Library

.00240Tri-County Tech

Includes:

County Base Millage

.05610Pickens County Total

County Operations .05300Bonds .00310

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fire Districts Average for 11 DistrictsFire $102.32

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

County Sewer Sewer .00140Unincorporated Areas

Georges Creek Dam & Surface Water Improvement

.00050Georges Creek

Keowee Springs Fire Protection .03960Unincorporated Area

Keowee Vineyards Fire Protection .05150Unincorporated Areas

Oolenoy Watershed Watershed .00200Oolenoy

Sedgewood Street Lights .00700Sedgewood Subdivision

Shady Grove Fire Protection .01550

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Central 0.0039800.002958 0.001022

Clemson 0.0019920.000970 0.001022

Easley 0.0026280.001606 0.001022

Liberty 0.0034550.002433 0.001022

Norris 0.0036980.002676 0.001022

Pickens 0.0039780.002956 0.001022

Six Mile 0.0032890.002267 0.001022

$524,103Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 19 2019 Property Tax Report

Page 22: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Richland

Millage Rates

Municipal Millage Rate

Cayce .05370Columbia .09380Eastover .13490Forest Acres .04700

School District Millage Rate

Lexington 5 .33230District Total:

.25690School Operations

.07540School Bonds

Richland 1 .33050District Total:

.26650School Operations

.06400School Bonds

Richland 2 .43570District Total:

.33170School Operations

.10400School Bonds

Includes:

County Base Millage

.12760Richland County Total

County Operations .05990Library .01720Bonds .01000Mental Health .00130Riverbanks Zoo Operating .00140Landfill .00340Capital Replacement .00350Riverbanks Zoo Bonds .00100Midlands Tech .00570Countywide Fire .02270Countywide Fire Bond .00050Conservation Commission .00050Neighborhood Redevelopment .00050

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Beaver Creek Wildewood Community Area

Rebuild Dam $1,173.00

Cary Lake Arcadia Lakes and Forest Acres Area

Rebuild Dam $1,650.00

Lake Dogwood Rebuild Dam $850.00Residential Solid Waste Fee

Unincorporated AreasSolid Waste $286.35

Road Maintenance Fee All Motor VehiclesRepair County Roads

$20.00

Rockyford Lake Arcadia Lakes and Forest Acres Area

Rebuild Dam $3,500.00

Upper Rockyford Arcadia Lakes and Forest Acres Area

Rebuild Dam $1,500.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

East Richland PSD Water/Sewer Bonds

.00400Roughly Arcadia Lakes & Forest Acres

Recreation Bonds Recreation Bonds

.00250Countywide less Columbia

Recreation Commission Recreation .01350Countywide less Columbia

Stormwater Management Stormwater .00340

Windsor Lake Rebuild Dam .01850East Richland

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Columbia 0.0034400.002020 0.001420

Eastover 0.0068500.005430 0.001420

$1,660,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Forest Acres 0.0024500.001030 0.001420

Saluda

Millage Rates

Municipal Millage Rate

Batesburg-Leesville .09950Monetta .01700Ridge Spring .09500Saluda .08780

School District Millage Rate

Aiken 2 .17100District Total:

.13730School Operating

.03370School Bonds

Lexington 55 .35748District Total:

.27288School Operating

.08460School Bonds

Saluda 77 .18580District Total:

.15110School Operating

.03470School Bonds

Includes:

County Base Millage

.15580Saluda County Total

County Operations .14730Law Enforcement .00100Planning and Economic Development

.00100

Public Building Maintenance .00050Piedmont Technical .00300Piedmont Tech Bond .00200Fire Board .00100

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Batesburg-Leesville 0.0030000.002200 0.000800

Monetta 0.0018030.001003 0.000800

Ridge Spring 0.0014920.000692 0.000800

Saluda 0.0028200.002020 0.000800

$59,764Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 20 2019 Property Tax Report

Page 23: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Spartanburg

Millage Rates

School District Millage Rate

Greenville .20290District Total:

.15080Current School

.05210School Bonds

Spartanburg 1 .30830District Total:

.01300General School

.19720Current School

.00890Swofford Vocational School

.01140McCarthy/Teszler

.00380University School

.07400School Bonds

Spartanburg 2 .25850District Total:

.00380University School

.00890Swofford Vocational School

.01140McCarthy/Teszler

.01300General School

.16640Current School

.05500School Bonds

Spartanburg 3 .35540District Total:

.00380University School

.00980Daniel Morgan Vocational School

.01300General School

.01140McCarthy/Teszler

.08450School Bonds

.23290Current School

Spartanburg 4 .22960District Total:

.01110School Bonds

.00630RD Anderson Vocational School

.18400Current School

.00380University School

.01300General School

.01140McCarthy/Teszler

Spartanburg 5 .35080District Total:

.18110Current School

.11400McCarthy/Teszler

.00630RD Anderson Vocational School

.01300General School

.00380University School

.03260School Bonds

Spartanburg 6 .24580District Total:

.01300General School

.05260School Bonds

.01140McCarthy/Teszler

.00380University School

.16500Current School

Spartanburg 7 .29680District Total:

.18480Current School

Includes:

County Base Millage

.08100Spartanburg County Total

County Operations .04900Animal Control .00220Recreation .00480Charles Lea Center .00130Library .01040Tech School .00620Development Standards .00090Debt Service .00470Countywide Fire (CTY-W FIRE) .00050Federal Mandate - Stormwater .00100

Municipal Millage Rate

Campobello .14830Chesnee .14800Cowpens .10140Duncan .08230Greer .09780Inman .07920Landrum .06820Lyman .05460Pacolet .08420Reidville .01500Spartanburg .10440Wellford .06550Woodruff .09100

.00380University School

.00980Daniel Morgan Vocational School

.01300General School

.01140McCarthy/Teszler

.07400School Bonds

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Decal Renewal Fee Per VehicleDecal Renewal $1.00Garbage/Solid Waste City of SpartanburgCity residential

pick up, sw trans station

$108.00

Greer Storm Water Fee Greer; 21.60 per ERUStorm Water $25.00Landfill Fee CountywideSolid Waste $57.00Pacolet Sanitation Fee PacoletSanitation $45.00Public Works Fee Cities of Wellford and

DuncanPublic Works $60.00

Tag Renewal Fee Per VehicleTag Renewal $40.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Lakewood Hills Street Lights .00750Lakewood Hills Subdivision

Metro Sub District B Water .06550

Spartanburg Sanitary SewerSewer .00860Sewer District S3

Startex Wellford Water District

Water .01150

Twin Lakes Dam Maintenance

.01600Twin Lakes Subdivision

Woodruff Roebuck Water District

Water .01020

$1,265,054Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 21 2019 Property Tax Report

Page 24: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Sumter

Millage Rates

Municipal Millage Rate

Mayesville .05000Pinewood .05550Sumter .10200

School District Millage Rate

Sumter .22010District Total:

.16010School Operations

.06000School Bonds

Includes:

County Base Millage

.11320Sumter County Total

County Operations .08440General Obligation Bonds .01500USC-Sumter .00200Capital Improvement Fund .00100Central Carolina Technical College .00450Solid Waste .00400Tax Reform Mandate - General Fund

.00160

Tax Reform Mandate - Solid Waste .00070

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Fee CountywideRoads $30.00Solid Waste Fee CountywideSolid Waste $49.99Stormwater Fee CountywideStormwater $15.00Technology Fee CountywideTechnology $1.60

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire Districts Fire .02310Average for 2 Districts

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Mayesville 0.0031550.001680 0.001475

Pinewood 0.0031850.001710 0.001475

Sumter 0.0035140.002039 0.001475

$301,980Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Union

Millage Rates

Municipal Millage Rate

Carlisle .12000Jonesville .10860Union .08980

School District Millage Rate

Union .17590District Total:

.12790School Operations

.04800School Bond

Includes:

County Base Millage

.16220Union County Total

County Operations .12100Veterans Park .00050Economic Development Fund .00320Library .00400Higher Education .00260Emergency Medical Services .015002016 Series A Bond Issue .002802016 Series B Bond Issue .00610SCC - Union Campus .003002018 - 19 Capital Equipment Purchase

.00400

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire Districts Fire .01690Average for 11 Districts

$68,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 22 2019 Property Tax Report

Page 25: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Williamsburg

Millage Rates

Municipal Millage Rate

Andrews .13700Greeleyville .16210Hemingway .10290Kingstree .16717Lane .16680

School District Millage Rate

Williamsburg .18089District Total:

.13689School Operations

.04400School Bond/Debt Service

Includes:

County Base Millage

.16647Williamsburg County Total

County Operations .11500Hospital .01080Debt Retirement .02967Technical College .01100

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Landfill Fee Per HouseholdLandfill Operations

$30.00

Road and Bridge Fee Per VehicleRoad and Bridge Maintenance

$30.00

Solid Waste Disposal Fee CountywideSolid Waste Disposal

$95.00

Water Availability Fee Applicable PropertyFee For Not Using Water Service if Available

$180.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire Districts Fire .02325Average for 2 Districts

Local Option Sales Tax Credit FactorsCity City TCF County TCF Total TCF

Andrews 0.0027460.001312 0.001434

Greelyville 0.0055540.004120 0.001434

Hemingway 0.0042750.002841 0.001434

Kingstree 0.0061390.004705 0.001434

Lane 0.0060840.004650 0.001434

$94,947Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

York

Millage Rates

Municipal Millage Rate

Clover .13020Fort Mill .08600Hickory Grove .04100Rock Hill .09350Sharon .03700Tega Cay .08900York .12460

School District Millage Rate

Clover 2 .25380District Total:

.20180Special School

.03000County Wide

.02200School Bonds

Fort Mill 4 .34020District Total:

.20520Special School

.10500School Bonds

.03000County Wide

Rock Hill 3 .24740District Total:

.16540Special School

.05200School Bonds

.03000County Wide

York 1 .31760District Total:

.20360Special School

.08400School Bonds

.03000County Wide

Includes:

County Base Millage

.08350York County Total

General Fund - All Other .02920General Fund - Sheriff .02610General Fund - Solicitor .00380Capital Projects Reserve Fund .00290Bond Retirement .01040Library Operations .00480Cultural and Heritage Comm. .00260York Technical Operations .00370

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Stormwater Fee Town of Fort Mill, Per ERU Per Parcel

Stormwater $72.00

Tega Cay Stormwater City of Tega CayStormwater fee $108.00

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Fire Districts Fire .00520Average for 7 Districts

Fishing Creek Watershed Watershed .00160Fishing Creek Area

Recreation Recreation .00500Lake Wylie Area

Recreation Recreation .00150Countywide

Rockhill Landscape Landscape Maintenance

.00710City of Rock Hill

Rural Fire Program Rural Fire .00500Unincorporated Areas

Solid Waste Program Solid Waste .00410Unincorporated Areas

$1,317,626Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 23 2019 Property Tax Report

Page 26: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

Local Option Sales Tax Credit Factors

Abbeville

City City TCF County TCF Total TCF

Abbeville 0.0029470.002017 0.000930

Calhoun Falls 0.0046260.003696 0.000930

Donalds 0.0013090.000379 0.000930

Honea Path 0.0038480.002918 0.000930

Ware Shoals 0.0019300.001000 0.000930

Allendale

City City TCF County TCF Total TCF

Allendale 0.0043870.002920 0.001467

Fairfax 0.0040120.002545 0.001467

Bamberg

City City TCF County TCF Total TCF

Bamberg 0.0031110.001792 0.001319

Denmark 0.0062410.004922 0.001319

Ehrhardt 0.0036330.002314 0.001319

Olar 0.0037600.002441 0.001319

Barnwell

City City TCF County TCF Total TCF

Barnwell 0.0029240.001448 0.001476

Blackville 0.0024120.000936 0.001476

Snelling 0.0021260.000650 0.001476

Williston 0.0036440.002168 0.001476

Berkeley

City City TCF County TCF Total TCF

Bonneau 0.0010100.000200 0.000810

Charleston 0.0011800.000370 0.000810

Goose Creek 0.0019400.001130 0.000810

Hanahan 0.0017900.000980 0.000810

Jamestown 0.0026770.001867 0.000810

Moncks Corner 0.0015470.000737 0.000810

St. Stephen 0.0032780.002468 0.000810

Summerville 0.0032780.002468 0.000810

Calhoun

City City TCF County TCF Total TCF

Cameron 0.0024480.001568 0.000880

St. Matthews 0.0032550.002375 0.000880

Charleston

City City TCF County TCF Total TCF

Awendaw 0.0015300.000630 0.000900

Charleston 0.0017700.000870 0.000900

Folly Beach 0.0010800.000180 0.000900

Isle of Palms 0.0011000.000200 0.000900

James Island 0.0011110.000211 0.000900

Lincolnville 0.0027800.001880 0.000900

McClellanville 0.0012100.000310 0.000900

Mt. Pleasant 0.0013000.000400 0.000900

North Charleston 0.0017600.000860 0.000900

Sullivan's Island 0.0010700.000170 0.000900

Summerville 0.0016500.000750 0.000900

Cherokee

City City TCF County TCF Total TCF

Blacksburg 0.0044130.003101 0.001312

Gaffney 0.0033380.002026 0.001312

Chester

City City TCF County TCF Total TCF

Chester 0.0040770.002510 0.001567

Fort Lawn 0.0029200.001353 0.001567

Great Falls 0.0067660.005199 0.001567

Chesterfield

City City TCF County TCF Total TCF

Cheraw 0.0044120.002176 0.002236

Chesterfield 0.0063710.004135 0.002236

Jefferson 0.0064480.004212 0.002236

McBee 0.0044130.002177 0.002236

Pageland 0.0052360.003000 0.002236

Patrick 0.0054000.003164 0.002236

Clarendon

City City TCF County TCF Total TCF

Manning 0.0042790.002805 0.001474

Summerton 0.0037160.002242 0.001474

Turbeville 0.0063350.004861 0.001474

Colleton

City City TCF County TCF Total TCF

Edisto Beach 0.0008740.000092 0.000782

Walterboro 0.0024460.001664 0.000782

Darlington

City City TCF County TCF Total TCF

Darlington 0.0034300.002258 0.001172

Hartsville 0.0028720.001700 0.001172

Lamar 0.0054380.004266 0.001172

Society Hill 0.0053310.004159 0.001172

Dillon

City City TCF County TCF Total TCF

Dillon 0.0040690.002206 0.001863

Lake View 0.0050440.003181 0.001863

Latta 0.0048290.002966 0.001863

Edgefield

City City TCF County TCF Total TCF

Johnston 0.0032330.002393 0.000840

Trenton 0.0018120.000972 0.000840

Fairfield

City City TCF County TCF Total TCF

Ridgeway 0.1009040.099990 0.000914

Winnsboro 0.1009040.099990 0.000914

Florence

City City TCF County TCF Total TCF

Florence 0.0035970.001630 0.001967

Johnsonville 0.0074730.005506 0.001967

Lake City 0.0057820.003815 0.001967

Olanta 0.0084450.006478 0.001967

Pamplico 0.0075900.005623 0.001967

Timmonsville 0.0064240.004457 0.001967

Hampton

City City TCF County TCF Total TCF

Brunson 0.0029810.001812 0.001169

Estill 0.0026980.001529 0.001169

Fairfax 0.0037140.002545 0.001169

Gifford 0.0027920.001623 0.001169

Hampton 0.0013860.000217 0.001169

Varnville 0.0036750.002506 0.001169

Yemasee 0.0022440.001075 0.001169

Jasper

City City TCF County TCF Total TCF

Hardeeville 0.0069700.006070 0.000900

Ridgeland 0.0053000.004400 0.000900

Kershaw

City City TCF County TCF Total TCF

Camden 0.0040510.003000 0.001051

Lancaster

City City TCF County TCF Total TCF

Kershaw 0.0038230.003100 0.000723

Lancaster 0.0044460.003723 0.000723

Laurens

City City TCF County TCF Total TCF

Clinton 0.0037460.002826 0.000920

Fountain Inn 0.0021200.001200 0.000920

Gray Court 0.0040400.003120 0.000920

Laurens 0.0041800.003260 0.000920

Lee

City City TCF County TCF Total TCF

Bishopville 0.0101040.009070 0.001034

Lynchburg 0.0034440.002410 0.001034

Marion

City City TCF County TCF Total TCF

Marion 0.0037460.002239 0.001507

Mullins 0.0038520.002345 0.001507

Nichols 0.0033900.001883 0.001507

Sellers 0.0050790.003572 0.001507

Marlboro

City City TCF County TCF Total TCF

Bennettsville 0.0039960.002427 0.001569

Blenheim 0.0035330.001964 0.001569

Clio 0.0031640.001595 0.001569

McColl 0.0033690.001800 0.001569

Tatum 0.0069460.005377 0.001569

McCormick

City City TCF County TCF Total TCF

McCormick 0.0046220.004095 0.000527

Pickens

City City TCF County TCF Total TCF

Central 0.0039800.002958 0.001022

Clemson 0.0019920.000970 0.001022

Easley 0.0026280.001606 0.001022

Liberty 0.0034550.002433 0.001022

Norris 0.0036980.002676 0.001022

Pickens 0.0039780.002956 0.001022

Six Mile 0.0032890.002267 0.001022

Richland

City City TCF County TCF Total TCF

Columbia 0.0034400.002020 0.001420

Eastover 0.0068500.005430 0.001420

Forest Acres 0.0024500.001030 0.001420

Saluda

City City TCF County TCF Total TCF

Batesburg-Leesville 0.0030000.002200 0.000800

Monetta 0.0018030.001003 0.000800

Ridge Spring 0.0014920.000692 0.000800

Saluda 0.0028200.002020 0.000800

Sumter

City City TCF County TCF Total TCF

Mayesville 0.0031550.001680 0.001475

Pinewood 0.0031850.001710 0.001475

Sumter 0.0035140.002039 0.001475

Williamsburg

City City TCF County TCF Total TCF

Andrews 0.0027460.001312 0.001434

Greelyville 0.0055540.004120 0.001434

Hemingway 0.0042750.002841 0.001434

Kingstree 0.0061390.004705 0.001434

Lane 0.0060840.004650 0.001434

South Carolina Association of Counties 2019 Property Tax ReportPage 24

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Page 28: December 2019...* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12 -37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years,

1919 Thurmond Mall PO Box 8207

Columbia, SC 29202-8207 Phone: (803) 252-7255

Fax: (803) 252-0379 [email protected]

www.SCCounties.org