South Carolina Association of Counties
January 2011
METHODOLOGY OF PROPERTY TAX COLLECTION The South Carolina Property Tax Rates Report is produced annually to provide information for state and local officials on millage rates for every county of the state. The SC Association of Counties requests categorical breakdowns of millage rates and fees in order to provide a complete listing of charges by county. We appreciate the contribution of all the County Auditors in developing each year’s report. The information provided for each county is listed below in the order that it is presented in the report. COUNTY BASE MILLAGE RATE: Individual county millage rates with a breakdown for purpose of levy (e.g., county operating, bonds, sewer, hospital, library, etc.) are added together to produce this total county base millage rate. To this county base are added the other applicable millage rates and fees dependent upon school district and location within the county. SCHOOL DISTRICT(S) MILLAGE RATE: School district/zone millage rates with details on purpose (e.g., operating, bonds, special schools, etc.) are added together to produce the total millage for each school district. Beginning in 2007, residential primary owner-occupied properties are exempt from the school property tax and are not charged a school district millage rate. MUNICIPAL MILLAGE RATES: If the city or town charges a millage rate, it will appear with its respective county listing. OTHER COUNTY MILLAGE RATES NOT INCLUDED IN COUNTY BASE: Special purpose districts and special tax districts may charge mils for a specific purpose such as fire protection, water/sewer service, road maintenance, lights, recycling, recreation, etc. The location where the millage is charged is listed in the report. SPECIAL FEES (additional charges): Special fees are similar to special purpose districts and special tax districts in their purposes, but instead of being a millage rate, they are a flat fee or dollar amount charged for the service. (e.g. fire, road maintenance, solid waste, sewer, recycling, etc.) INDUSTRIAL ABATEMENTS (potential exemptions for qualified facilities): By State law, a five year abatement of the county portion of property taxes is available to qualifying manufacturers, distribution facilities, corporate headquarters and corporate offices. When the county abatement is applied, the property is not eligible for the local option tax credit factor until the five year abatement period expires. Likewise, if the company negotiates a fee-in-lieu of property taxes with the county, the local option sales tax credit does not apply until the fee-in-lieu period expires, typically 15 to 20 years. More information about abatement of industrial properties may be obtained from the SC Department of Revenue. VALUE OF ONE MIL (based on county operations only): This figure is an approximate value based on a percentage of a county’s 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: Page 19 lists County/City Tax Credit Factors for jurisdictions with a local option sales tax.
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 -- only cities charging a millage appear with their respective county listings), the school district millage rate (except for owner-occupied residential properties), and any applicable “other” special purpose/special tax district mils charged to your property. 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 fair market value of the property. The value of real and personal property used in manufacturing operations is established by the South Carolina Department of Revenue. The real and personal property values of certain distribution facilities, corporate headquarters, and corporate offices are also established by the 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 as follows: Manufacturing and utility companies (real and personal property) - 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% 3.) MULTIPLY THE ASSESSED VALUE BY THE TOTAL MILLAGE RATE. Assessed Value x Millage Rate = Property Tax Industrial Property Example with County Abatement Fair Market Value of Property $50,000,000 Assessment Ratio for manufacturing x 10.5% Assessed Value $5,250,000 Millage Rate (example) x .235 Property Tax $1,233,750 County Abatement: -$414,750* *$5,250,000 x .079 (example) = $414,750 Property Tax with Abatement $819,000 During the 5 years that the county abatement is applied, the property is not eligible for the local option sales tax credit.
Residential Property Example Fair Market Value of Property Assessment Ratio on owner-occupied home Assessed Value Millage Rate (example) Property Tax
$200,000 x 4% $8,000 x .235 $1,880
Residential owner-occupied properties are exempt from school property taxes. Omit school district millages from the total millage rate to calculate property tax for this property classification.
Note: The above method should be used for determining estimates only. The calculation does not include property tax rollbacks for local option sales tax credits in certain counties. Contact the county auditor for the actual property tax on a specific property. South Carolina Association of Counties
2010 Property Tax Report
South Carolina Property Tax Rates for 2010 Abbeville
Aiken
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Abbeville County .09820
COUNTY BASE MILLAGE RATE Aiken County .07470
* County Base Includes: County Operations, County Office Building Bond, County Library, Piedmont Technical College, County GOB Bond 2010
* County Base Includes: County Operations, Debt, Aiken Technical College, USC Aiken, Solid Waste, Roads
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Abbeville
City
School District Aiken
Millage Rate
Abbeville Calhoun Falls Donalds Honea Path Ware Shoals
.10100 .13800 .02000 .11300 .09600
Millage Rate
Greenwood 51
Aiken Jackson Monetta New Ellenton North Augusta Perry Salley Wagener
.21100 .23620
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Hunters Creek
Purpose Metro Sewer
Location Hunters Creek
Rural Fire
Fire
Rural Landfill
Solid Waste
Unincorporated areas & Donalds Unincorporated areas & Donalds
Millage Rate
.06600 .05600 .01700 .07740 .07720 .03000 .05000 .06000
Millage Rate
.16100
.00750 .00920
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
.00880
Millage College Acres Public Works
Special Fees (additional charges)
Purpose Water/Sewer
Location College Acres Area
Millage Rate
.04100
Special Fees (additional charges)
Fee Name
Purpose
Location
Landfill Fee
Solid Waste
Improved properties
Road Fee
Road Maintenance Safety
Countywide
Safety Fee
Millage Rate
Fee Name
Fee
Per Household
$37.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Location
Fee
Avg for 17 districts
Industrial Fire Fee Avg
Fire
Avg for 13 districts
Residential Fire Fee Avg
Fire
Avg for 19 districts
Road Maintenance
Maintain Roads Countywide
Stormwater Drainage
Unincorporated Water Cleanup Areas Only
Millage Rate
$226.20 $931.00 $61.57 $15.00 $18.00
0.09820
Industrial Abatements (exemption for qualified industries)
$57,600
Jurisdiction County Abatement
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
Purpose
Commercial Fire Fee Avg Fire
$40.50 $10.99
Millage Rate
0.06980
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$505,509
Allendale Millage Rates COUNTY BASE MILLAGE RATE Allendale County .21600 * County Base Includes: County Operations, Hospital Operations
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Allendale
Millage Rate
Allendale Fairfax
.16000 .09800
Millage Rate
.28800
Special Fees (additional charges) Fee Name
Purpose
Location
Sanitation & Fire
Sanitation & Fire Protection
Countywide, 67.50 + .50/acre
Fee
$67.50
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.20000
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$18,357
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 1
2010 Property Tax Report
Anderson
Bamberg
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Anderson County .05663
COUNTY BASE MILLAGE RATE Bamberg County .12670
* County Base Includes: County Operations, Capital Projects Fund, GO Bond 2007 Series, Infrastructure Reserve Fund, Library, Library Bond 1998, County EMS, G.O. Bond 2002 Series, Sheriff's Department Fund, GO Bond 2005 Series
* County Base Includes: County Operations, Capital Needs and Equipment Repair, Hospital Bond
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Anderson 1
Millage Rate
Anderson Belton Clemson Easley Honea Path Iva Pendleton West Pelzer Williamston
.12500 .11200 .08100 .06100 .11300 .17270 .13700 .09300 .11000
Millage Rate
Anderson 2 Anderson 3 Anderson 4 Anderson 5 Pickens
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Bamberg 1
Millage Rate
Bamberg Denmark Ehrhardt Olar
.19890 .24460 .20040 .20480 .20740 .16100
.11250 .10870 .08700 .09000
Millage Rate
.33680 .30390
Bamberg 2
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Rural Fire
Purpose Fire
Location Unincorporated
Millage Rate
.01470
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Millage Rate
0.13750
Millage Anderson County Sewer
Purpose Sewer
Big Creek
Watershed
Location Unincorporated Areas less Homeland & Piedmont School District 1
Millage Rate
Value of One Mil (based on county operations only)
.00300
This helps determine the county's tax base for comparative analyses.
Broadmouth
Watershed
School Districts 1&2
.00130 .00190
Brushy Creek
Watershed
School District 1
.00130
Cobbs Glen Public Service Lights
School District 5
.00400
Millage Rates
Homeland Park
Water/Sewer
Homeland Park
Metro EMS
EMS
.01580 .00320
COUNTY BASE MILLAGE RATE Barnwell County .13300
Piedmont Public Service
Water/Sewer
Unincorporated Areas & Anderson Piedmont
.00830
* County Base Includes: County Operations, Hospital Operations, Hospital Debt, County Debt
Rural Fire
Fire
Unincorporated
$27,602
Barnwell
SCHOOL DISTRICT MILLAGE
Sedgewood
.00600 .00400
MUNICIPAL MILLAGE
Sedgewood Public Service Water/Sewer
City
Three & Twenty
School District 4
.00070
Barnwell Blackville Snelling Williston
School District Barnwell 45
Watershed
Special Fees (additional charges) Fee Name Burgess Estates
Purpose Roads
Location District 1
Cedar Glenn Road Fee
Roads
Cedar Glenn
Clarendon
Light, Garbage Pick up Storm Water
District 5
Loneoak / Broadview / Johnson (LBJ) Piedmont Fee
Sewer Sewer Use
Loneoak / Broadview / Johnson subdivision Piedmont
Solid Waste Fee
Solid Waste
Countywide
Easley Storm Water
Thornwood Acres Whispering Oaks
Fee
$173.40 $263.96 $103.60
Easley
Thornwood Acres Roads
.06920 .07900 .02000 .07000
Millage Rate
Blackville 19 Williston 29
.20900 .20930 .19170
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Career Center
Purpose Career Center
Location Countywide
$24.00 $214.61
Public Safety
Fire
Unincorporated Areas
.00400
Rural Fire
Fire
Unincorporated Areas
.01100
$72.00 $64.83 $260.00 $88.09
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
.02300
Millage Rate
0.13300
Value of One Mil (based on county operations only)
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
This helps determine the county's tax base for comparative analyses.
$48,347
Millage Rate
0.08390
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$593,000
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 2
2010 Property Tax Report
Beaufort
Berkeley
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Beaufort County .04754
COUNTY BASE MILLAGE RATE Berkeley County .05000
* County Base Includes: County Operations, County Debt, County Purchase Property
* County Base Includes: County Operations, Bond, Cypress Gardens
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Beaufort
City
School District Berkeley
Millage Rate
Beaufort Bluffton Hardeeville Hilton Head Is. Port Royal Yemassee
.06062 .03800 .15300 .01854 .06900 .07000
Millage Rate
Bonneau Charleston Goose Creek Hanahan Jamestown Moncks Corner St. Stephen Summerville
.11659
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Broad Creek PSD
Purpose Water/Sewer
Location Broad Creek
Fire Districts
Fire
Fripp Island PSD
Water/Sewer Debt Water/Sewer
Fripp Island PSD
Millage Rate
Millage Rate
.02000 .07910 .03650 .05390 .03000 .06140 .09600 .06240
Millage Rate
.19040
.00971
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Average for 5 Districts
.03581
Fripp Island
.00770
Fripp Island
.01020
Millage Goose Creek park & playground Sangaree
Hilton Head #1 PSD
Water/Sewer
Hilton Head Island
.00300
Hilton Head PSD
Water/Sewer Debt
Hilton Head Island
.00361
Purpose
Location
Road Maintenance Fee
Road Maintenance
Per Vehicle
$10.00
Residential Subdivision
Purpose Fire
Location Per 1 Acre of Vacant Land
Devon Forest Special TD
Fire Districts
Subdivision Improvements Subdivision Commercial Subdivision Improvements Fire
Devon Forest subdivision Unimproved Devon Forest subdivision Improved Devon Forest subdivision Improved Countywide
Goose Creek Sanitation
Solid Waste
Goose Creek
Landfill Charges - Single Unit Pimlico Special TD Fee
Solid Waste
Countywide
Devon Forest Special TD Devon Forest Special TD
Millage Rate
0.04297
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
Road Maintenance
Fee Name Average Fire Fee
Fee
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Location Goose Creek
Millage Rate
.01100 .05000
Special Fees (additional charges)
Special Fees (additional charges) Fee Name
Purpose Recreation
$1,954,919
Subdivision Improvements Pimlico Special TD Fee Subdivision Improvements Summerville Sanitation Solid Waste Collection Tall Pines Special TD Fee Subdivision Improvements Tall Pines Special TD Fee Subdivision Improvements
Fee
$2.00 $25.00 $100.00 $70.00 $70.00 $75.00 $75.00
Pimlico subdivision Improved Pimlico subdivision Unimproved Town of Summerville
$50.00 $25.00 $102.00
Tall Pines subdivision Unimproved Tall Pines subdivision Improved
$50.00 $100.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.06980
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$686,000
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 3
2010 Property Tax Report
Calhoun
Charleston
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Calhoun County .11250
COUNTY BASE MILLAGE RATE Charleston County .05440
* County Base Includes: County Operations, Capital Improvement, LEC Construction & Operating, Solid Waste, County Debt, Tec/Gress.
* County Base Includes: County Operations, County Bonds, Park & Recreation Commission Operating, Trident Technical College, Park & Recreation Commission Bonds
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Calhoun
Millage Rate
Cameron St. Matthews
.07000 .08000
Millage Rate
.14500
Purpose Fire
Location Sandy Run
Millage Rate
.00200
Special Fees (additional charges) Fee Name Family Fire Fee
Purpose Fire
Location Countywide
Industrial Fire Fee
Fire
Average for 7 Districts
Fee
$50.00 $176.50
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Cameron City Abatement - St. Matthews County Abatement
School District Charleston
Millage Rate
.03960 .07910 .03240 .02220 .08760 .03850 .03860 .09280 .02620 .06240
Millage Rate
.12660
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Millage Rate
0.07000 0.08000 0.11250
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
SCHOOL DISTRICT MILLAGE
City Awendaw Charleston Folly Beach Isle of Palms Lincolnville McClellanville Mount Pleasant North Charleston Sullivans Island Summerville
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Sandy Run Fire
MUNICIPAL MILLAGE
$53,200
Millage Awendaw Fire Districts
Purpose Fire
Cooper River PPC
Recreation
East Cooper Fire District
Fire
James Island PSD Bonds
Water/Sewer Bonds Water/Sewer
James Island PSD Operating N. Charleston Fire District Fire Protection
Location 4 Districts
Millage Rate
.02910 .01430 .01820 .00410 .05350
3 Districts
.01200
North Charleston PSD Water/Sewer & Operating Recreation St Andrews PPC Operating Recreation
.08800
St Andrews PSD Bonds
Water/Sewer Bonds St Andrews PSD Operating Water/Sewer & Recreation St Johns Fire District and Fire 4 Districts Bond St Pauls Fire District Fire 5 Districts
.00220
St. Paul's Fire Bond
Fire
W St Andrews Fire Deficit, prior years W St. Andrews Fire District
Fire
.00350 .00210
Fire
.00310
.01740
.05130 .02270 .04490
5 Districts
Special Fees (additional charges) Fee Name
Purpose
Location
Solid Waste Disposal User Fee Solid Waste Disposal User Fee Solid Waste Disposal, 2010 credit
Solid Waste
Single-Unit Residences
$99.00
Solid Waste
Multi-Unit Residences
$70.00
Fee
$25 credit per parcel
($25.00)
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.04680
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$2,674,336
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 4
2010 Property Tax Report
Cherokee
Chesterfield
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Cherokee County .08310
COUNTY BASE MILLAGE RATE Chesterfield County .09573
* County Base Includes: Operations & Road Tax, Library, Recreation, Capital Fund, Bonds County, Capital Building Fund, Cherokee Tech, Airport Fund
* County Base Includes: County Operations, County-Wide Debt Service, Rescue Squads, Chesterfield-Marlboro Tec
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Cherokee
City
School District Chesterfield
Millage Rate
Blacksburg Gaffney
.14880 .11500
Millage Rate
Cheraw Chesterfield Jefferson McBee Pageland Patrick
.19690 .23900
Spartanburg District 2
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Fire Districts
Purpose Fire
Location Average for 8 Districts
Millage Rate
.01090
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Gaffney
Millage Rate
.11846 .12114 .08900 .05200 .09100 .05500
Millage Rate
.20156
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Millage Rate
0.11500
Millage Alligator Fire
City Abatement-Blacksburg
0.14880
Cash
County Abatement
0.08310
Cheraw - 02
.01650 .01000
Harris Creek
.01500
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$149,631
Millage Rates COUNTY BASE MILLAGE RATE Chester County .27690
.01300
Fee Name Fire Districts
Purpose Fire
Location Average for 9 Districts
Road Improvement and Maintenance Fee
Road Per Vehicle Improvement and Maintenance
Jurisdiction County Abatement
Fee
$52.00 $30.00
Millage Rate
0.09327
Value of One Mil (based on county operations only)
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Chester
.18500 .06000 .14700
Millage Rate
Industrial Abatements (exemption for qualified industries)
* County Base Includes: County Operations, Bonds, Solid Waste Millage Fund, Library, York Technical
Chester Fort Lawn Great Falls
Location
Special Fees (additional charges)
Chester
Millage Rate
Purpose Fire
This helps determine the county's tax base for comparative analyses.
$110,000
Millage Rate
.22140
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Chester Fire District
Purpose Fire
Lando Fire District
Fire
Location Millage Rate District 2 to 5 miles outside of .04230 downtown Chester District 3 .01080
Richburg Fire District
Fire
District 4
.00680
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.12390
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$80,619
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 5
2010 Property Tax Report
Clarendon
Darlington
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Clarendon County .15450
COUNTY BASE MILLAGE RATE Darlington County .06657
* County Base Includes: County Operations, Debt (C DEBT), Vocational School (V SCH), Library
* County Base Includes: County Operations, Library, Environmental Services
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Clarendon 1
Millage Rate
Manning Summerton Turbeville
.15230 .08500 .08980
Millage Rate
Clarendon 3
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Hospital Bond
Purpose Hospital
Location Countywide
Rural Fire
Fire Debt
Rural Fire
Fire
Unincorporated areas, Turbeville & Paxville Unincorporated areas, Turbeville & Paxville
Purpose
Location
Road Fee
Road Maintenance
Per Vehicle
.00810 .00110 .02330
.12500 .12597 .07500 .06300
Millage Rate
.20518
Millage Fire Districts
Purpose Fire
Location Average for 3 Districts
Hartsville Community Center
Community Center
Town of Hartsville
Millage Rate
.01193 .00200
Special Fees (additional charges)
Fee
$25.00
Fee Name
Purpose
Location
Solid Waste Fee
Solid Waste
Per Residence
Vehicle Fee
Road Fee
Per Vehicle Owner
Fee
$35.00 $30.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
School District Darlington
Millage Rate
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Rate
Special Fees (additional charges) Fee Name
SCHOOL DISTRICT MILLAGE
City Darlington Hartsville Lamar Society Hill
.16170 .11930 .25960
Clarendon 2
MUNICIPAL MILLAGE
Millage Rate
Millage Rate
0.07057
Value of One Mil (based on county operations only)
0.14630
This helps determine the county's tax base for comparative analyses.
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$184,805
$92,693
Dillon
Colleton
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Dillon County .13350
COUNTY BASE MILLAGE RATE Colleton County .11327
* County Base Includes: County Operations, County Debt Service
* County Base Includes: County Operations, Debt
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
City
School District Dillon
City
Millage Rate
Edisto Beach Walterboro
.01881 .07700
SCHOOL DISTRICT MILLAGE School District Colleton
Millage Rate
Dillon Lake View Latta
Millage Rate
.14833
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
.09500 .12600 .14200
Purpose Fire Debt
Location Unincorporated areas
Millage Rate
.02069
Fee Name Fire Fee
County Fire
Fire
Unincorporated areas
.02961
Solid Waste Disposal Fee Solid Waste
Solid Waste User Fee
Purpose Fire Protection
Location Countywide
Fee
$35.00 $90.00
Countywide
Industrial Abatements (exemption for qualified industries)
Special Fees (additional charges) Purpose Road Maintenance Solid Waste Fund
.16725
Special Fees (additional charges)
Millage County Fire
Fee Name Road Fee
Millage Rate
Location Per Motor Vehicle
Jurisdiction County Abatement
Fee
$25.00
Millage Rate
0.13350
Value of One Mil (based on county operations only) Countywide residences
$40.00
This helps determine the county's tax base for comparative analyses.
$62,205
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.11327
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$162,708
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 6
2010 Property Tax Report
Dorchester
Fairfield
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Dorchester County .07690
COUNTY BASE MILLAGE RATE Fairfield County .17400
* County Base Includes: County Operations, Debt, Capital Improvements, Library, Trident Technical College, Senior Center Operations, Children in Crisis, Fire Capital
* County Base Includes: County Operations, Hospital Emergency, EMS Operational, Library, Bond-1996, EMS Capital, Watershed Maintenance
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Dorchester 2
City
School District Fairfield
Millage Rate
Harleyville North Charleston Ridgeville St. George Summerville
.09290 .09280 .07790 .08480 .06240
Millage Rate
Ridgeway Winnsboro
.21390 .27560
Dorchester 4
.05070 .03480
Millage Rate
.21300
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Fire Districts
Millage Rate
Purpose Fire
Location Average for 15 Districts
Millage Rate
0.13100
Millage Rate
Value of One Mil (based on county operations only)
.01500
This helps determine the county's tax base for comparative analyses.
$119,939
Special Fees (additional charges) Fee Name
Purpose
Location
Solid Waste User Fee
Solid Waste Collection & Disposal Commercial Stormwater Residential Stormwater Solid Waste Collection
Countywide
Storm Waste Water Management Fee Storm Waste Water Management Fee Summerville Solid Waste Collection Fee
Florence
Fee
$75.00
Countywide per parcel, per EPU Countywide per parcel, Average for 3 Categories Town of Summerville
Millage Rates
$44.76
COUNTY BASE MILLAGE RATE Florence County .08180
$46.50
* County Base Includes: County Operations, Florence-Darlington Tec, Law Enforcement, Emergency Management, Library, Senior Citizens Center, County Bonds
$102.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
SCHOOL DISTRICT MILLAGE
City
School District Florence 1
Millage Rate
Florence Johnsonville Lake City Olanta Pamplico Timmonsville
Millage Rate
0.05020
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
MUNICIPAL MILLAGE
$480,000
Edgefield
.05670 .05010 .17600 .05730 .09370 .13060
Millage Rate
Florence 2 Florence 3 Florence 4 Florence 5
.20520 .23030 .19030 .19670 .28110
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Fire Districts
Purpose Fire
Location Average for 7 Districts
COUNTY BASE MILLAGE RATE Edgefield County .09849
Lynches Lake
Watershed
Coward area
.01960
Salem Pole Cat
Watershed
Scranton area
.01620
* County Base Includes: County Operations, Hospital, Industrial Development, County Debt Service, EMS Operations, Recreation
Special Fees (additional charges) Fee Name
Purpose
Location
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
Road Maintenance Fee
Countywide
$30.00
City
School District Edgefield
Road Maintenance Solid Waste
Countywide
$58.00
Millage Rates
Millage Rate
Johnston Trenton
.08113 .06900
Millage Rate Solid Waste Fee
.21434
Purpose Fire
.02101
Fee
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage County Fire
Millage Rate
Location Unincorporated
Millage Rate
Millage Rate
0.07690
Value of One Mil (based on county operations only)
.01000
This helps determine the county's tax base for comparative analyses.
Special Fees (additional charges) Fee Name Road Maintenance Fee
Purpose Roads
Location Per Vehicle, Countywide
Solid Waste
Solid Waste Disposal
Countywide
$444,052
Fee
$20.00 $80.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.09849
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$70,128
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 7
2010 Property Tax Report
Georgetown
Greenville
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Georgetown County .05290
COUNTY BASE MILLAGE RATE Greenville County .06120
* County Base Includes: County Operations, Higher Education, Debt, Environmental Services, Law Enforcement, Economic Development, Bureau of Aging
* County Base Includes: County General Fund, Greenville Tech, Library, Art Museum, Debt, Charity Hospitalization, Certificates of Participation, Solid Waste
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Georgetown
City
School District Anderson 2
Millage Rate
Andrews Georgetown
.13050 .08700
Millage Rate
Fountain Inn Greenville Greer Mauldin Simpsonville Travelers Rest
.13340
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Fire District #1 (county)
Purpose Fire
Location
Millage Rate
.02620
Fire District #2 (Midway) Fire Fire District #3 MI/GC
Fire
Recycling/Green boxes
Recycling
.01040 .01000 Tax Districts 1, 2, 3, 4, 41, & 42
Location Municipalities only, Commercial per can/pickup Per Residential Unit
Road Fee
Roads
Per Vehicle
Stormwater
Stormwater Unincorporated, per NPDES Mandate residence
Millage Berea Sewer
.02600
Fee
$22.00 $44.00 $30.00 $52.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
Greenville Spartanburg 1
.24090 .15780 .30020
$537,744
Location
Millage Rate
.02240 Average of 16 Districts
Fire Districts
Fire
Average for 30 Districts
Greenville County Recreation Greenville Memorial Auditorium Marietta Water
Recreation
.00470
Recreation
Countywide less Greer, G'ville, Mauldin, S'ville Portions of County
Water
Table Rock Area
.00660
Metro Sewer
Sewer
Metro Area Sewer
.00570
Piedmont Sewer & Light
Sanitation
Sewer, Light, Fire, Water Lake Maintenance Solid Waste
Taylors Sewer
Sewer
Wade Hampton Sewer
Sewer
Saluda Lakes STD
0.05290
Purpose Sewer
Community Light Districts Lights
Millage Rate
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
.06390 .08540 .09780 .05630 .06170 .08510
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Special Fees (additional charges) Fee Name Purpose Commercial Land Fill Fee Solid Waste Disposal Landfill Fee Solid Waste
Millage Rate
.00630 .03400
.00040
.02600 .01500 Unincorporated Areas
.01410
Wade Hampton Subdivision
.02030 .00960
Special Fees (additional charges) Fee Name
Purpose
Location
Road Maintenance Fee
Road Maintenance
Per Vehicle
Fee
$15.00
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Greenville
Millage Rate
0.00854
City Abatement - Greer
0.09780
County Abatement
0.05590
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$1,769,000
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 8
2010 Property Tax Report
Greenwood
Hampton
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Greenwood County .06190
COUNTY BASE MILLAGE RATE Hampton County .19600
* County Base Includes: County Operations, Bonded Indebtedness
* County Base Includes: County Operations
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Greenwood 50
Millage Rate
Greenwood Hodges Ninety Six Orchard Park Springwood Troy
.10160 .04660 .10800 .10160 .10160 .01740
Millage Rate
Greenwood 51 Greenwood 52
Purpose Lights
Location Subdivisions
Purpose
Quail Run
Lighting and Entrance Maintenance Lighting and Entrance Maintenance Lighting and Entrance Maintenance
Saddle Hill
Woodbury Place
School District Hampton 1
Millage Rate
.08033 .15400 .05200 .07300 .07100 .07000
Millage Rate
Hampton 2
.22300 .33100
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Rate
.01600
Special Fees (additional charges) Fee Name Hunters Glenn
SCHOOL DISTRICT MILLAGE
City Brunson Estill Gifford Hampton Varnville Yemassee
.24420 .24730 .22350
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Average of 30 Subdivisions
MUNICIPAL MILLAGE
Location Hunters Glenn Subdivision
Purpose Fire
Location Unincorporated
Millage Rate
Rural Fire Bond
Fire Bond
Unincorporated
.00600
.01600
Industrial Abatements (exemption for qualified industries)
Fee
Jurisdiction County Abatement
$0.20 $50.00
Quail Run Subdivision
Millage Rural Fire
Millage Rate
0.19600
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses. Saddle Hill Subdivision
$47,466
$50.00 $75.00
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Greenwood County Abatement
Millage Rate
0.10160 0.08000
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$184,000
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 9
2010 Property Tax Report
Horry
Jasper
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Horry County .04490
COUNTY BASE MILLAGE RATE Jasper County .12300
* County Base Includes: County Operations, Debt, Horry/Georgetown Tec, Higher Education Commission, Senior Citizens Fund, County Recreation
* County Base Includes: County Operations, Emergency Services
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Horry
Millage Rate
Atlantic Beach Aynor Briarcliffe Acres Conway Loris Myrtle Beach North Myrtle Beach Surfside Beach
.09450 .06080 .05080 .07930 .10370 .06610 .03200 .04000
Millage Rate
Buck Creek Watershed
Purpose Road Maintenance Watershed
Cartwheel Watershed
Watershed
SCHOOL DISTRICT MILLAGE
City
School District Jasper
Millage Rate
Hardeeville Ridgeland
.13220
.15300 .11420
Millage Rate
.13150
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Cherry Point Fire
Purpose Fire
Location Cherry Point
Millage Rate
.03100
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Arcadian Shores
MUNICIPAL MILLAGE
Location Arcadian Shores
0.01505
Value of One Mil (based on county operations only)
Millage Rate
This helps determine the county's tax base for comparative analyses.
.03230
District 9
Millage Rate
.00320
Kershaw
.00340
Crab Tree Watershed
Watershed
District 12
Fire District
Fire
Gapway Swamp Watershed Mt. Gilead Road Maintenance Murrells Inlet Fire District
Watershed
Unincorporated Areas except Murrells Inlet District 15
$111,500
Millage Rates
.00320 .01520
COUNTY BASE MILLAGE RATE Kershaw County .07450
.00310
* County Base Includes: County Operations, Debt Road Maintenance Fire
Mt. Gilead, Unincorporated
.00700
Murrells Inlet
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
.01000
City Camden
School District Kershaw
Simpson Creek Watershed Watershed
District 30
Socastee Community Recreation Solid Waste Program
Recreation
Socastee, Unincorporated
.00290 .00180
Solid Waste
Unincorporated Areas
.00600
Todd Swamp Watershed
Watershed
District 35
.00310
Millage Rate
Millage Rate
.22060
Millage County Fire
Purpose Fire
Location Unincorporated areas
Millage Rate
County Sewer District
Sewer
Unincorporated areas
Lugoff Fire District
Fire
City of Lugoff
.00260 .02320
.00980
Industrial Abatements (exemption for qualified industries)
0.03990
Jurisdiction County Abatement
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
.08950
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
$2,000,000
Millage Rate
0.02206
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$206,194
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 10
2010 Property Tax Report
Lancaster
Laurens
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Lancaster County .08360
COUNTY BASE MILLAGE RATE Laurens County .07930
* County Base Includes: County Operations, Debt, Capital Improvement, Courthouse Fire Security
* County Base Includes: Operations & Capital Improvements, Bonds, Indigent Care, EMS, Reserve Fund
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Lancaster
City
School District Greenville 52
Millage Rate
Kershaw Lancaster
.07090 .14350
Millage Rate
Millage Rate
Clinton Fountain Inn Gray Court Laurens
.17870
Special Fees (additional charges)
.09750 .06390 .07400 .12290
Millage Rate
Laurens 55 Laurens 56 Ware Shoals 51
.15780 .21150 .24140 .23620
Fee Name
Purpose
Location
#14 Fire District
Fire Fee- per 2,500 sqft Emergency Services Road Maintenance
Pleasant Valley
$75.00
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Special Districts
$90.00
Millage County Fire
Purpose Fire
Motor Vehicles taxed in County
$15.00
Education Colleges
Piedmont Tech & USC Road Maintenance Road Maintenance Water & Sewer
Emergency Services Fee Road Maintenance Fee
Fee
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Lancaster County Abatement
Lakeview Acres
Millage Rate Spec. Tax District Greenpond Water & Sewer Bond
0.14350 0.08360
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$237,538
Location Countywide less Laurens, Clinton, Fountain Inn Countywide
Millage Rate
.02000 .00100
Lakeview Subdivision
.08500
Rabon Mini-Farms Subdivision
.04000
Most unincorporated areas and Town of Cross Hill
.00280
Special Fees (additional charges) Fee Name
Purpose
City Road Fee
Location
Fee
Road Maintenance County Road Fee Road Maintenance Fountain Inn Public Works Public Works
Per Motorized Vehicle
$15.00
City of Fountain Inn
Landfill Fee
Countywide
$14.00 $60.00
Solid Waste
City of Laurens
$5.00
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Clinton
Millage Rate
City Abatement - Laurens
0.09750 0.61450
County Abatement
0.07930
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$163,000
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 11
2010 Property Tax Report
Lee
Lexington
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Lee County .16850
COUNTY BASE MILLAGE RATE Lexington County .07701
* County Base Includes: County Operations, 2004 County Bond, 2007-A Bond, 2007-B Bond, 2005 County Bond
* County Base Includes: County Operations, Library Operations, Library Bonds, Indigent Care, Mental Health, County Notes and Bonds, Solid Waste, Riverbank Park Operations, Riverbanks Park Bonds, Midlands Tech Operations, Midlands Tech Capital, Law Enforcement, Capital Escrow
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Lee
Millage Rate
Bishopville Lynchburg
.12600 .19500
Millage Rate
.17450
Purpose
Location
Road Maintenance
Roads
Countywide
Vehicle Fee
Schools
Per Vehicle
Fee
$10.00 $10.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.15600
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
SCHOOL DISTRICT MILLAGE
City
School District Lexington 1
Millage Rate Batesburg-Leesville .09010 Cayce .04130 Chapin .01150 Columbia .09810 Gilbert .00500 Lexington .03510 Pelion .01760 Springdale .05770 Summit .00610 Swansea .08690 West Columbia .06190
Special Fees (additional charges) Fee Name
MUNICIPAL MILLAGE
$34,786
Millage Rate
Lexington 2 Lexington 3 Lexington 4 Lexington 5
.32670 .17621 .28211 .38391 .26630
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Purpose Irmo-Chapin Rec. Comm. Recreation Bonds Irmo-Chapin Rec. Comm. Recreation
Location District Five
Millage Rate
District Five
.01310
Isle of Pines
Water & Sewer
District Five
Lexington County Rec. & Aging Comm. Lexington County Rec. & Aging Comm. Rural Fire
Recreation Bonds Recreation
Countywide less District Five
.03900 .00330
Countywide less District Five
.01210
Fire
.01550
Rural Fire Bonds
Fire Bonds
Countywide less the cities of Cayce, West Columbia Countywide less cities of Cayce and West Columbia
.00410
.00010
Special Fees (additional charges) Fee Name
Purpose
Location
Sanitation
City of Irmo
Street Pavement
Town of Lexington, Golden Hills Subdivision Stonebridge Subdivision
Street Pavement
Fee
$140.40 $105.00 $365.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.07701
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$930,892
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 12
2010 Property Tax Report
Marion
McCormick
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Marion County .11000
COUNTY BASE MILLAGE RATE McCormick County .12200
* County Base Includes: County Operations, Debt Retirement, Capital Improvement, General Obligation Bonds
* County Base Includes: County Operations, 2006 County Bond, 2005 County Bond
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Marion 1
Millage Rate
Marion Mullins Nichols Sellers
.12800 .16700 .09300 .15500
Millage Rate
Marion 7
SCHOOL DISTRICT MILLAGE
City
School District McCormick
Millage Rate
McCormick
.19200 .17600 .22000
Marion 2
MUNICIPAL MILLAGE .11100
Millage Rate
.15590
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Savannah Lakes Village
Purpose Public Safety
Location Savannah Lakes Village
Millage Rate
.01300
Special Fees (additional charges)
Special Fees (additional charges) Fee Name
Purpose
Location
Decal Fee
Decal Issuance
Per Vehicle
Fire Fee
Fire
Mfg, unincorporated areas
Fire Fee
Fire
Fire Fee
Fire
Road and Bridge Fee
Road and Bridge Maintenance
Residential, unincorporated areas Per Vehicle, unincorporated areas Per Vehicle
Fee
$1.00 $500.00 $35.00
Fee Name
Purpose
Location
Savannah Lakes Village
Public Safety
Savannah Lakes Village
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
$5.00
Millage Rate
0.12200
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$30.00
Millage Rate
0.11000
Millage Rates
$66,388
COUNTY BASE MILLAGE RATE Newberry County .14290
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$37,190
Newberry
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Fee
$372.00
* County Base Includes: County Operations, Debt Service
Marlboro Millage Rates
* County Base Includes: County Operations, North Eastern Technical College, Emergency Medical Services, GO Bonds
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Marlboro
Bennettsville Blenheim Clio McColl Tatum
.10900 .05300 .10700 .10800 .01300
SCHOOL DISTRICT MILLAGE
City
School District Newberry
Millage Rate
Little Mountain Newberry Pomaria Prosperity Whitmire
COUNTY BASE MILLAGE RATE Marlboro County .10020
Millage Rate
MUNICIPAL MILLAGE .04070 .08390 .00360 .03760 .09920
Millage Rate
.24410
Industrial Abatements (exemption for qualified industries)
Millage Rate
Jurisdiction County Abatement
.20528
Millage Rate
0.14290
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$113,569
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Rural Fire
Purpose Fire
Location Millage Rate Countywide less Bennettsville .01035 & Clio
Special Fees (additional charges) Fee Name Road Maintenance Fee
Purpose Road Maintenance
Location Countywide
Fee
$27.50
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$60,000
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 13
2010 Property Tax Report
Oconee
Orangeburg
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Oconee County .07000
COUNTY BASE MILLAGE RATE Orangeburg County .12470
* County Base Includes: County Operations, Bonds, Economic Development, Emergency Medical Services, Bridges/Culverts, Tri County Tec Operation
* County Base Includes: County Operations, Special Education Fund, Solid Waste, Capital Improvement, Debt Service
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Oconee
City
School District Orangeburg 3
Millage Rate
Salem Seneca Walhalla West Union Westminster
.03240 .05230 .08400 .04130 .09070
Millage Rate
Bowman Branchville Cope Cordova Elloree Eutawville Holly Hill Livingston Neeses North Norway Orangeburg Rowesville Santee Springfield Vance Woodford
.13810
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Keowee Fire District
Purpose Municipal Fire
Location Incorporated Areas
Millage Rate
.01440
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.07000
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
Millage Rate
$502,037
.09000 .06800 .02500 .01100 .07500 .06000 .07000 .02000 .03300 .08100 .05500 .08700 .04500 .09280 .05800 .05000 .01000
Millage Rate
Orangeburg 4 Orangeburg 5
.10880 .08440 .07443
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Brookdale Lights
Purpose Street Lights
Location Brookdale Subdivision
Millage Rate
Health/Drainage
Drainage
Holly Hill
.00300
New Brooklyn Lights
Street Lights
New Brooklyn Subdivision
.00300
Santee Fire
Fire
Santee
Watershed
Drainage
Districts 35 and 37
.01700 .01200
Whittaker Heights
Street Lights
Whittaker Heights Subdivision
.05700
.00400
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.09940
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$225,435
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 14
2010 Property Tax Report
Pickens
Richland
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Pickens County .05710
COUNTY BASE MILLAGE RATE Richland County .10280
* County Base Includes: County Operations, Bonds
* County Base Includes: County Operations, Library, Bonds, Mental Health, Riverbanks Zoo Operating, Landfill, Capital Replacement, Riverbanks Zoo Bonds, Midlands Tech, Countywide Fire, Conservation Commission, Neighborhood Redevelopment
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Pickens
Millage Rate
Central Clemson Easley Liberty Norris Pickens Six Mile
.06700 .07860 .05800 .07400 .07220 .04760 .03580
Millage Rate
.16850
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Lexington 5
Millage Rate
Cayce Columbia Eastover Forest Acres
.04600 .09810 .12000 .04700
Millage Rate
.26630 .28840 .34330
Richland 1 Richland 2
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage County Sewer
Purpose Sewer
Location Unincorporated Areas
Georges Creek
.00060
Keowee Springs
Dam & Surface Georges Creek Water Improvement Fire Protection Unincorporated Area
.04820
Keowee Vineyards
Fire Protection
Unincorporated Area
Saluda Lake
Saluda Lake
Sedgewood
Lake Improvement Street Lights
.03840 .00950
Sedgewood Subdivision
.00400
Shady Grove
Fire Protection
Millage East Richland PSD
Millage Rate
Purpose
Fire Districts
Fire
Location
Saluda Ridge
Per Parcel
Countywide less Arcadia Lakes, Columbia, & Irmo
.00170
Stormwater Management
Stormwater
$63.14 $149.28 $35.00 Millage Rate
City Abatement - Liberty
0.07400
County Abatement
0.05710
Fee Name
Purpose
Location
Residential Solid Waste Fee Road Maintenance Fee
Solid Waste
Unincorporated areas All motor vehicles
$20.00
Transportation Fee
Repair County Roads Transit System
Commercial vehicles
Transportation Fee
Transit System
Private vehicles
$15.00 $10.00
Jurisdiction County Abatement
0.05800
Millage Rate
0.10280
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
Fee
$249.00
Industrial Abatements (exemption for qualified industries)
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Easley
.00300
Special Fees (additional charges)
Fee
Average for 11 Districts Per Parcel
.01040
Fire Bonds
Recreation Bonds
.01130
Meadowwoods
Countywide less Columbia
Rural Fire
.00190
Special Fees (additional charges) Fee Name
Location Millage Rate Roughly Arcadia Lakes & .00400 Forest Acres Countywide less Columbia .00300
Recreation Commission
Purpose Water/Sewer Bonds Recreation Bonds Recreation
$1,420,000
Saluda
$434,759
Millage Rates COUNTY BASE MILLAGE RATE Saluda County .14610 * County Base Includes: County Operations, Bonds, Law Enforcement, Planning and Economic Development, Public Building Maintenance, Piedmont Technical, Piedmont Tech Bond, Fire Board
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Aiken 2
Millage Rate Batesburg-Leesville .09005 Monetta .01700 Ridge Spring .09500 Saluda .08230
Millage Rate
Lexington 55 Saluda 77
.16080 .28211 .15200
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.14610
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$50,292
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 15
2010 Property Tax Report
Spartanburg
Sumter
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Spartanburg County .07920
COUNTY BASE MILLAGE RATE Sumter County .17680
* County Base Includes: County Operations, Animal Control, Recreation, Charles Lea Center, Library, Tech School, Development Standards, Debt Service, Countywide Fire (CTY-W FIRE), Federal Mandate - Storm water
* County Base Includes: County Operations, General Obligation Bonds, USC-Sumter, Capital Improvement Fund, Central Carolina Technical College, Solid Waste
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Greenville
Millage Rate
Campobello Chesnee Cowpens Duncan Greer Inman Landrum Lyman Pacolet Reidville Spartanburg Wellford Woodruff
.11500 .13600 .10840 .06860 .09780 .06090 .07390 .05460 .07380 .01500 .10100 .05470 .10140
Millage Rate
Spartanburg 1 Spartanburg 2 Spartanburg 3 Spartanburg 4 Spartanburg 5 Spartanburg 6 Spartanburg 7
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Sumter 17
Millage Rate
Mayesville Pinewood Sumter
.15780 .30020 .23560 .29140 .22290 .23370 .21950 .27920
.05000 .05500 .10300
Purpose Street Lights
Metro Sub District B
Water
Spartanburg Sanitary Sewer Startex Wellford Water District Twin Lakes
Sewer
Millage Fire Districts
Purpose Fire
Millage Rate
.22450
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
0.17680
This helps determine the county's tax base for comparative analyses.
Millage Rates
.05900 Sewer District S3
COUNTY BASE MILLAGE RATE Union County .13290
.00750
* County Base Includes: County Operations, Veterans Park, Economic Development Fund, Quick Jobs Development Ctr, Library, 2000 Bond Issue, Higher Education, Emergency Medical Services, Sports Complex
.01320 Twin Lakes Subdivision
.17000 .01040
Fee Name
Purpose
City Solid Waste Fee
Landfill Fee
Solid Waste City of Spartanburg Trans Station City residential City of Spartanburg garbage pick up Solid Waste Countywide
Location
Public Works Fee
Public Works
Public Works Fee
Public Works
Cities of Wellford and Duncan City of Greer
Storm Water Fee
Storm Water
City of Spartanburg
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Union
Millage Rate
Carlisle Jonesville Union
Fee
$18.00
.12000 .10100 .07430
Millage Rate
.16790
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Fire Districts
$84.00 $47.00 $60.00
Purpose Fire
Location Average for 11 Districts
Millage Rate
.14900
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
$75.00 $30.00
Millage Rate
0.13290
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
Industrial Abatements (exemption for qualified industries) Jurisdiction City Abatement - Greer
$257,600
Union
Location Millage Rate Lakewood Hills Subdivision .00800
Special Fees (additional charges)
Garbage
Location Average for 2 Districts
Value of One Mil (based on county operations only)
Water
Dam Maintenance Woodruff Roebuck Water Water District
.19470 .21130
Sumter 2
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Lakewood Hills
Millage Rate
$60,500
Millage Rate
City Abatement - Spartanburg
0.09780 0.10100
County Abatement
0.06430
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$958,478
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 16
2010 Property Tax Report
Williamsburg
York
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE Williamsburg County .15240
COUNTY BASE MILLAGE RATE York County .06600
* County Base Includes: County Operations, Hospital, Debt Retirement, Technical College
* County Base Includes: County Operations, Bond Retirement, Library Operations, Cultural and Heritage Comm., York Technical Operations
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
SCHOOL DISTRICT MILLAGE
City
School District Williamsburg
City
School District Clover 2
Millage Rate
Andrews Greeleyville Hemingway Kingstree Lane
.13050 .16640 .09800 .15420 .21900
Millage Rate
Clover Fort Mill Hickory Grove Rock Hill Sharon Tega Cay York
.16650
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE Millage Fire Districts
Purpose Fire
Location Average for 2 Districts
Millage Rate
Purpose
Location
Landfill Fee
Landfill Operations Road and Bridge Maintenance
Per Household
Road and Bridge Fee
Fee
$30.00
Per Vehicle
$30.00
Industrial Abatements (exemption for qualified industries) Jurisdiction County Abatement
Millage Rate
Fort Mill 4 Rock Hill 3 York 1
.22600 .24540 .22340 .26760
Millage Fire Districts
Purpose Fire
Location Average for 7 Districts
Millage Rate
Recreation
Recreation
Countywide
Rockhill Landscape
City of Rock Hill
.00150 .00760
Rural Fire Program
Landscape Maintenance Rural Fire
Unincorporated Areas
.00440
Solid Waste Program
Solid Waste
Unincorporated Areas
.00370
.00370
Industrial Abatements (exemption for qualified industries)
Millage Rate
Jurisdiction City Abatement - Clover
0.14640
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
.11000 .08600 .03650 .09500 .03000 .08900 .11500
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
.02033
Special Fees (additional charges) Fee Name
Millage Rate
$85,910
Millage Rate
City Abatement - Rock Hill
0.11000 0.09500
County Abatement
0.06180
Value of One Mil (based on county operations only) This helps determine the county's tax base for comparative analyses.
$1,010,841
To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential) + City (if applicable) + Other/Special Mils (if applicable) = Total Millage South Carolina Association of Counties
Page 17
2010 Property Tax Report
Local Option Sales Tax Credit Factors Abbeville
Chesterfield
Lancaster
City Abbeville
City TCF 0.002509
County TCF 0.001400
Total TCF 0.003909
City Cheraw
City TCF 0.002191
County TCF 0.001947
Calhoun Falls
0.003440
0.001400
0.004840
Chesterfield
0.002470
Donalds
0.000379
0.001400
0.001779
Jefferson
0.003379
Honea Path
0.002918
0.001400
0.004318
McBee
Ware Shoals
0.001000
0.001400
0.002400
Pageland Patrick
Allendale City Allendale
City TCF 0.002500
County TCF 0.001115
Total TCF 0.003615
Fairfax
0.001875
0.001115
0.002990
Bamberg City Bamberg
City TCF 0.001760
County TCF 0.001356
Total TCF 0.003116
Denmark Ehrhardt
0.003367 0.002314
0.001356 0.001356
0.004723 0.003670
Olar
0.001896
0.001356
0.003252
Barnwell City Barnwell
City TCF 0.001400
County TCF 0.001413
Total TCF 0.002813
Total TCF 0.004138
City Kershaw
City TCF 0.002256
County TCF 0.000461
Total TCF 0.002717
0.001947
0.004417
Lancaster
0.001895
0.000461
0.002356
0.001947
0.005326
0.001499
0.001947
0.003446
0.002700
0.001947
0.004647
0.004250
0.001947
0.006197
City Clinton Fountain Inn
City TCF 0.003070 0.001311
County TCF 0.001250 0.001250
Total TCF 0.004320 0.002561
Gray Court
0.003225
0.001250
0.004475
City Manning
City TCF 0.002207
County TCF 0.001560
Total TCF 0.003767
Laurens
0.002520
0.001250
0.003770
Paxville
0.001560
0.001560
0.003120
Summerton
0.002238
0.001560
0.003798
Turbeville
0.004000
0.001560
0.005560
City Bishopville
City TCF 0.001900
County TCF 0.001440
Total TCF 0.003340
Lynchburg
0.003584
0.001440
0.005024
City Marion
City TCF 0.001630
County TCF 0.001339
Total TCF 0.002969
Mullins
0.002147
0.001339
0.003486
Nichols
0.001230
0.001339
0.002569
Sellers
0.004380
0.001339
0.005719
City Bennettsville
City TCF 0.001991
County TCF 0.001320
Total TCF 0.003311
Blenheim
0.002232
0.001320
0.003552
Clio
0.001489
0.001320
0.002809
McColl
0.001971
0.001320
0.003291
Tatum
0.001416
0.001320
0.002736
City TCF 0.003774
County TCF 0.000488
Total TCF 0.004262
City Central
City TCF 0.001819
County TCF 0.000789
Total TCF 0.002608 0.001677
Clarendon
Colleton City Edisto Beach
City TCF 0.000083
County TCF 0.000522
Total TCF 0.000605
Walterboro
0.001393
0.000522
0.001915
Darlington City Darlington
City TCF 0.002195
County TCF 0.001050
Total TCF 0.003245
Laurens
Lee
Marion
Blackville
0.002636
0.001413
0.004049
Snelling
0.000756
0.001413
0.002169
Hartsville
0.001502
0.001050
0.002552
Williston
0.001504
0.001413
0.002917
Lamar Society Hill
0.029680 0.003110
0.001050 0.001050
0.030730 0.004160
City Bonneau
City TCF 0.006740
County TCF 0.000641
Total TCF 0.007381
Charleston
0.000124
0.000641
0.000765
City Dillon
City TCF 0.001960
County TCF 0.001924
Total TCF 0.003884
Goose Creek
0.001122
0.000641
0.001763
Lake View
0.003110
0.001924
0.005034
Hanahan
0.000955
0.000641
0.001596
Latta
0.002600
0.001924
0.004524
Jamestown
0.001867
0.000641
0.002508
Moncks Corner
0.001147
0.000641
0.001788
Otranto (Hanahan) St. Stephen
0.000955 0.002789
0.000641 0.000641
0.001596 0.003430
City Johnston
City TCF 0.001695
County TCF 0.000540
Total TCF 0.002235
Summerville
0.000818
0.000641
0.001459
Trenton
0.000989
0.000540
0.001529
Clemson
0.000888
0.000789
City Cameron
City TCF 0.002163
County TCF 0.000883
Total TCF 0.003046
City Ridgeway
City TCF 0.000000
County TCF 0.000550
Total TCF 0.000550
Easley
0.001217
0.000789
0.002006
Liberty
0.001741
0.000789
0.002530
St. Matthews
0.002046
0.000883
0.002929
Winnsboro
0.000000
0.000550
0.000550
Norris
0.002075
0.000789
0.002864
Pickens
0.002016
0.000789
0.002805
Six Mile
0.000952
0.000789
0.001741
Total TCF 0.002683
Berkeley
Calhoun
Dillon
McCormick City McCormick
Edgefield
Fairfield
Charleston
Marlboro
Florence
Pickens
City Awendaw
City TCF 0.000120
County TCF 0.000710
Total TCF 0.000830
City Florence
City TCF 0.001842
County TCF 0.001525
Total TCF 0.003367
Charleston
0.000710
0.000710
0.001420
Johnsonville
0.004080
0.001525
0.005605
Folly Beach
0.000130
0.000710
0.000840
Lake City
0.003157
0.001525
0.004682
City Columbia
City TCF 0.001623
County TCF 0.001060
Richland
Isle of Palms
0.000130
0.000710
0.000840
Olanta
0.005053
0.001525
0.006577
Eastover
0.004472
0.001060
0.005532
Lincolnville
0.001820
0.000710
0.002530
Pamplico
0.004167
0.001525
0.005691
Forest Acres
0.001100
0.001060
0.002160
Timmonsville
0.004336
0.001525
0.005861
City Brunson
City TCF 0.002243
County TCF 0.001290
Total TCF 0.003533
City Batesburg/Leesville
City TCF 0.002220
County TCF 0.000869
Total TCF 0.003089
Monetta
0.002171
0.000869
0.003040
Estill
0.001166
0.001290
0.002456
Ridge Spring
0.002231
0.000869
0.003100
Saluda
0.001712
0.000869
0.002581
City Mayesville
City TCF 0.001680
County TCF 0.001210
Total TCF 0.002890
Pinewood
0.001710
0.001210
0.002920
Sumter
0.001730
0.001210
0.002940
City Andrews
City TCF 0.000520
County TCF 0.001452
Total TCF 0.001972
Greelyville
0.002737
0.001452
0.004189
Hemingway
0.003018
0.001452
0.004470
Kingstree
0.004251
0.001452
0.005703
Lane
0.004745
0.001452
0.006197
McClellanville
0.000190
0.000710
0.000900
Mt. Pleasant
0.000310
0.000710
0.001020
North Charleston Sullivan's Island
0.000760 0.000110
0.000710 0.000710
0.001470 0.000820
Summerville
0.000300
0.000710
0.001010
Cherokee
Hampton
Gifford
0.000400
0.001290
0.001690
City Blacksburg
City TCF 0.001804
County TCF 0.000772
Total TCF 0.002576
Hampton
0.000594
0.001290
0.001884
Varnville
0.001760
0.001290
0.003050
Gaffney
0.001676
0.000772
0.002448
Yemasee
0.001699
0.001290
0.002989
Chester
Jasper
City Chester
City TCF 0.002423
County TCF 0.001524
Total TCF 0.003947
City Hardeeville
City TCF 0.001140
County TCF 0.000997
Total TCF 0.002137
Fort Lawn
0.001495
0.001524
0.003019
Ridgeland
0.002500
0.000997
0.003497
Great Falls
0.003900
0.001524
0.005424
Kershaw City Camden
South Carolina Association of Counties
City TCF 0.002600
County TCF 0.001187
Page 19
Total TCF 0.003787
Saluda
Sumter
Williamsburg
2010 Property Tax Report
SOU UTH CAR ROLINA ASSSOCIATIION OF C COUNTIESS 1919 TThurmond M Mall Post O Office Box 82207 Columbiaa, SC 29202‐‐8207 Phone: (803)252‐72255 Fax: (803)252‐03379 E‐mail:
[email protected] Website: w www.sccountties.org
