December 2018 - South Carolina Association of Counties · Agricultural real property (private or...

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December 2018

Transcript of December 2018 - South Carolina Association of Counties · Agricultural real property (private or...

Page 1: December 2018 - South Carolina Association of Counties · Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% . Motor vehicles - 6.0% . All other

December 2018

Page 2: December 2018 - South Carolina Association of Counties · Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% . Motor vehicles - 6.0% . All other

South Carolina Association of Counties 2018 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 options 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. 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 options 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 options sales tax credit is subtracted from the property tax bill.

Page 3: December 2018 - South Carolina Association of Counties · Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% . Motor vehicles - 6.0% . All other

South Carolina Property Tax Rates for 2018

Abbeville

Millage Rates

Municipal Millage Rate

Abbeville .10552

Calhoun Falls .14528

Calhoun Falls GOB 2016 .00450

Donalds .02000

Honea Path .11950

Ware Shoals .09600

School District Millage Rate

Abbeville .22130District Total:

.18880Operating and Upgrading

.02120School Bond 2015

.01130School Bond 2014

Greenwood 51 .24150District Total:

.18310School Operations

.03900Countywide School

.00980School Bond

.00960Vocational Facility

Includes:

County Base Millage

.12971Abbeville County Total

County Operations .08660

County Library .00320

Piedmont Technical College .00233

County Office Building Bond .00047

County GOB Bond .00420

County Building Project Bond .00830

Solid Waste .00650

Fire .00813

Infrastructure .00148

County Reserve Fund .00260

G.O. Bond 17 .00590

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Hunters Creek HOA Hunters CreekHOA $850.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Abbeville 0.0026970.001767 0.000930

Calhoun Falls 0.0046190.003689 0.000930

Donalds 0.0047200.003790 0.000930

Honea Path 0.0038480.002918 0.000930

Ware Shoals 0.0019300.001000 0.000930

$63,705

Value 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 .06200

Jackson .05900

Monetta .01700

New Ellenton .07740

North Augusta .07350

Perry .04000

Salley .05000

Wagener .06000

School District Millage Rate

Aiken .16820District Total:

.13730School Operations

.03370Debt Service

-.002801% Sales Tax Property Tax Relief

Includes:

County Base Millage

.06850Aiken County Total

County Operations .05520

Debt .00330

Aiken Technical College .00280

USC - Aiken .00010

Solid Waste .00590

Roads .00120

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Commercial Fire Fee Avg Avg for 16 DistrictsFire $227.00

Industrial Fire Fee Avg Avg for 9 DistrictsFire $3,941.00

Residential Fire Fee Avg Avg for 19 DistrictsFire $57.00

Road Maintenance CountywideMaintain Roads $20.00

Road Maintenance Fee City of Aiken; Per VehicleMaintenance of

City Roads$20.00

Stormwater Drainage Water CleanupUnincorporated

Areas Only$16.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

College Acres Public

Works

Water/Sewer .04400College Acres Area

$657,000

Value 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 2018 Property Tax Report

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Allendale

Millage Rates

Municipal Millage Rate

Allendale .17900

Fairfax .11645

School District Millage Rate

Allendale .28800District Total:

.25600Operations

.01800School Note

.01400Anticipated Bond Purchase

Includes:

County Base Millage

.22400Allendale County Total

County Operations .20800

Hospital Operations .01600

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Sanitation & Fire .50 per acreSanitation &

Fire Protection$1.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Allendale 0.0039960.002600 0.001396

Fairfax 0.0036910.002295 0.001396

$19,106

Value 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 .11600

Belton .11800

Clemson .08720

Easley .06800

Honea Path .11950

Iva .18610

Pendleton .12700

West Pelzer .09400

Williamston .11250

School District Millage Rate

Anderson 1 .22220District Total:

.15340School Operations

.01700Career and Technology

.03000School Bond Sinking Fund

.00410Tri-County Tech

.01770County Schools

Anderson 2 .25480District Total:

.00410Tri-County Tech

.02800School Bond Sinking Fund

.18800School Operations

.01700Career and Technology

.01770County Schools

Anderson 3 .23520District Total:

.01770County Schools

.17240School Operations

.00410Tri-County Tech

.04100School Bond Sinking Fund

Anderson 4 .22770District Total:

.00410Tri-County Tech

.01770County Schools

.03400School Bond Sinking Fund

.17190School Operations

Anderson 5 .22230District Total:

.01700School Bond Sinking Fund

.00410Tri-County Tech

.18350School Operations

.01770County Schools

Pickens .16800District Total:

.16800School Operations

Includes:

County Base Millage

.08480Anderson County Total

County Ordinary .06400

Capital Projects Fund .00380

GO Bond 2007 Series .00100

Infrastructure Reserve Fund .00140

GO Bond 2008 .00110

Library .00690

County EMS .00660

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Anderson County Sewer Sewer .00300Unincorporated Areas less

Homeland & Piedmont

Big Creek Watershed .00200School District 1

Broadmouth Watershed .00130School District 1

Brushy Creek Watershed .00050School District 1

Cobbs Glen Public Service Lights .00500School District 5

South Carolina Association of Counties Page 2 2018 Property Tax Report

Page 5: December 2018 - South Carolina Association of Counties · Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% . Motor vehicles - 6.0% . All other

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Ashwood District 5Roads $155.55

Cedar Glenn Road Fee Cedar GlennRoads $263.96

Clarendon District 5Light, Garbage

Pick up$117.68

Easley Storm Water EasleyStorm Water $28.00

Hidden Brook District 5Roads $379.73

Knightsbridge District 5Roads $449.27

Metro Sewer Fee PiedmontSewer $38.00

Sharen Ridge District 5Roads $182.15

Solid Waste Fee CountywideSolid Waste $71.68

Supreme Industrial District 4Roads $3,753.20

The Farm School District 1Roads $430.06

Whispering Oaks Whispering OaksRoads $88.09

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

Clemson, Pendleton

Homeland Park Water/Sewer .01600Homeland Park

Metro Sewer Sewer .00570Piedmont

Piedmont Public Service Water/Sewer .07330Piedmont

Sedgewood Public Service Water/Sewer .00700Sedgewood

Three & Twenty Watershed .00050School District 1

Whispering Oaks Watershed .00050District 4

$744,000

Value 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 .11854

Denmark .10870

Ehrhardt .09200

Olar .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

.23110Bamberg County Total

County Operations .12990

Capital Reserve .03200

G.O. Bond .00380

EMS/Rescue .01850

IPRB Bonds .00850

Road Maint. Prior Yr Deficit .00950

Unfunded state mandate .02890

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road User Fee CountywideRoads $30.00

Solid Waste Fee Countywide Residential

Parcels

Solid Waste $70.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Rural Fire Fire .02400Unincorporated

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Bamberg 0.0030930.001740 0.001353

Denmark 0.0058670.004514 0.001353

Ehrhardt 0.0036670.002314 0.001353

Olar 0.0037940.002441 0.001353

$30,052

Value 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 2018 Property Tax Report

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Barnwell

Millage Rates

Municipal Millage Rate

Barnwell .07560

Blackville .07900

Snelling .02000

Williston .07000

School District Millage Rate

Barnwell 45 .22800District Total:

.19000School Operations

.03800School Debt Service

Blackville 19 .23677District Total:

.17177School Operations

.06500School Debt Service

Williston 29 .22481District Total:

.19281School Operations

.03200School Debt Service

Includes:

County Base Millage

.14990Barnwell County Total

County Operations .13890

County 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 Factors

City City TCF County TCF Total TCF

Barnwell 0.0027340.001190 0.001544

Blackville 0.0030460.001502 0.001544

Snelling 0.0021690.000625 0.001544

Williston 0.0037440.002200 0.001544

$56,852

Value 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) .01897

Beaufort (operations) .05562

Bluffton (debt) .00032

Bluffton (operations) .00241

Hardeeville .11700

Hilton Head (Cap Projects) .00820

Hilton Head (Debt) .00597

Hilton Head (Disaster Recovery) .00500

Hilton Head Island .01593

Port Royal .00740

Yemassee .06663

School District Millage Rate

Beaufort .13631District Total:

.10460School Operations

.03171School Debt

Includes:

County Base Millage

.06278Beaufort County Total

County Operations .05240

County Debt .00558

County Purchase Prop .00480

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fripp Island Fee Fripp IslandPhase 2 Sewer

Project$498.89

Fripp Island Fee Fripp IslandPhase 1 Sewer

Project$503.54

Road Maintenance Fee Town of Hilton HeadRoads $25.00

Road Maintenance Fee Per VehicleRoad

Maintenance$16.85

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Bluffton Fire Debt Fire Debt .00145Bluffton Fire District

Bluffton Fire Op Fire Operations .02410Bluffton Fire District

Broad Creek PSD Water/Sewer .10000Broad Creek

Burton Fire Debt Fire Debt .00515Burton Fire District

Burton Fire Op Fire Operations .06882Burton Fire District

Daufuskie Fire Op Fire Operations .06027Daufuskie Fire District

Fripp Island PSD Water/Sewer

Debt.16140Fripp Island

Fripp Island PSD Water/Sewer Op .01378Fripp Island

Fripp Island PSD Resvr Fire, Erosion,

and Bridge Resvr.00107Fripp Island

Hilton Head PSD Water/Sewer

Debt.00405Hilton 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 .03930Lady's Island & St. Helena's

Island

Sheldon Fire Debt Fire Debt .00321Sheldon Fire District

Sheldon Fire Op Fire Operations .03718Sheldon Fire District

$2,026,574

Value 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 2018 Property Tax Report

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Berkeley

Millage Rates

Municipal Millage Rate

Bonneau .02000Charleston .08360Goose Creek .05000Hanahan .05620Jamestown .03000Moncks Corner .07030St. Stephen .09900Summerville .06390

School District Millage Rate

Berkeley .24020District Total:

.16380School Operations

.07300School Debt

.00340Tech

Includes:

County Base Millage

.05050Berkeley County Total

County Operations .04500Bond .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 - UnimprovedSubdivision Improvements

$50.00

Devon Forest Special TD Devon Forest Subdivision - Improved

Subdivision - Commercial

$140.00

Devon Forest Special TD Devon Forest Subdivision - Improved

Subdivision Improvements

$50.00

Fire FF Countywide0-1,249 Sq Ft $75.00Fire FF Countywide2,500-2,999 Sq

Ft$225.00

Fire FF Countywide2,250-2,499 Sq Ft

$195.00

Fire FF Countywide2,000-2,249 Sq Ft

$175.00

Fire FF Countywide1,750-1,999 Sq Ft

$155.00

Fire FF Countywide1,500-1,749 Sq Ft

$135.00

Fire FF Countywide1.250-1,499 Sq Ft

$115.00

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

CountywideSolid Waste $75.00

Pimlico Special TD Fee Pimlico Subdivision - Improved

Subdivision Improvements

$50.00

Pimlico Special TD Fee Pimlico Subdivision - Unimproved

Subdivision Improvements

$25.00

Residential Fee Countywide Residential Property

$36.00

Stormwater - Mobile Homes

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $36.00

Stormwater - Multi-Family Property

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $36.00

Summerville Sanitation Town of SummervilleSolid Waste Collection

$118.20

Other Millages Not Included in County Base Name LocationPurpose Millage Rate

Goose Creek Park & Playground

Recreation .01050Goose Creek

Sangaree Road Maintenance

.05000Residential Subdivision

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 0.0010860.000200 0.000886

Charleston 0.0012560.000370 0.000886

Goose Creek 0.0021660.001280 0.000886

Hanahan 0.0017180.000832 0.000886

Jamestown 0.0027530.001867 0.000886

Moncks Corner 0.0016760.000790 0.000886

St. Stephen 0.0035540.002668 0.000886

Summerville 0.0022300.001344 0.000886

$950,000Value 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 .15550District Total:

.13550School Operating

.01600School Debt Service

.00400Tec/Gress.

Includes:

County Base Millage

.11400Calhoun County Total

County Operations .11000County Debt .00200Capital Improvement Fund .00200

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 .00200Sandy Run

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

Cameron 0.0024170.001576 0.000841

St. Matthews 0.0030940.002253 0.000841

$57,840Value 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 2018 Property Tax Report

Page 8: December 2018 - South Carolina Association of Counties · Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% . Motor vehicles - 6.0% . All other

Charleston

Millage Rates

Municipal Millage Rate

Awendaw .02650

Charleston .08360

Folly Beach .03690

Isle of Palms .02470

James Island .02000

Lincolnville .11500

McClellanville .01020

Mount Pleasant .04100

North Charleston .09700

Sullivans Island .05090

Summerville .06390

School District Millage Rate

Charleston .15120District Total:

.12320School Board Operating

.02800School Board Bond Issues

Includes:

County Base Millage

.05980Charleston County Total

County Operations .04470

County Bonds .00610

Park & Recreation Commission

Operating.00430

Trident Technical College .00190

Trident Technical College - Bonds .00100

Park & 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 .003106 Districts

Awendaw-McClellanville

Consolidated Fire District

Fire .033906 Districts

Cooper River PPC Recreation .01500

East Cooper Fire District Fire .01620

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.06450

St. Andrews PPC

Operating

Recreation .01790

St. Johns Fire District and

Bond

Fire .027604 Districts

St. Paul's Fire Bond Fire .004705 Districts

St. Pauls Fire District Fire .060205 Districts

W St. Andrews Fire

Deficit, prior years

Fire .00060

W St. Andrews Fire

District

Fire .00400

$3,683,000

Value 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 Factors

City City TCF County TCF Total TCF

Awendaw 0.0015700.000670 0.000900

Charleston 0.0017500.000850 0.000900

Folly Beach 0.0010800.000180 0.000900

Isle of Palms 0.0011000.000200 0.000900

James Island 0.0030000.002100 0.000900

Lincolnville 0.0026800.001780 0.000900

McClellanville 0.0012000.000300 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 0.0015500.000650 0.000900

Cherokee

Millage Rates

Municipal Millage Rate

Blacksburg .17580

Chesnee .14400

Gaffney .12230

School District Millage Rate

Cherokee .20030District Total:

.17050General School

.02980School Bond

Spartanburg District 2 .24850District Total:

.19750General School

.05100School Bond

Includes:

County Base Millage

.09570Cherokee County Total

Operations & Road Tax .07480

Library .00410

Recreation .00390

Bonds County .00490

Community College .00260

Capital 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 Factors

City City TCF County TCF Total TCF

Blacksburg 0.0045050.003176 0.001329

Gaffney 0.0033440.002015 0.001329

$172,125

Value 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 2018 Property Tax Report

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Chester

Millage Rates

Municipal Millage Rate

Chester .18800

Fort Lawn .06000

Great Falls .12100

School District Millage Rate

Chester .24970District Total:

.20170Maintenance and Operations

.04800School Bonds

Includes:

County Base Millage

.17900Chester County Total

County Operations .14530

Bonds .01720

Solid Waste Millage Fund .00730

Library .00690

York Technical .00230

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Chester Fire District Fire .04890District 2 - 5 Miles Outside

Downtown Chester

Fort Lawn Fire District Fire and Bond .02030District 5

Lando Fire District Fire .01250District 3

Lewis Fire District Fire .01450District 6

Richburg Fire District Fire .01970District 4

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Chester 0.0050750.003138 0.001937

Fort Lawn 0.0033240.001387 0.001937

Great Falls 0.0061110.004174 0.001937

$97,824

Value 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 .13487

Chesterfield .13531

Jefferson .09157

McBee .05200

Pageland .09600

Patrick .05500

School District Millage Rate

Chesterfield .21315District Total:

.17840School Operations

.03475School Debt Service

Includes:

County Base Millage

.13047Chesterfield County Total

County Operations .11445

County-Wide Debt Service .01250

Rescue Squads .00112

Chesterfield-Marlboro Tec .00240

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fire Districts Average for 8 DistrictsFire $60.00

Road 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 .01098

Cash .01649

Cheraw - 02 .01800

Harris Creek .01500

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Cheraw 0.0040870.002176 0.001911

Chesterfield 0.0055910.003680 0.001911

Jefferson 0.0060700.004159 0.001911

McBee 0.0038470.001936 0.001911

Pageland 0.0047110.002800 0.001911

Patrick 0.0059090.003998 0.001911

$120,000

Value 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 2018 Property Tax Report

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Clarendon

Millage Rates

Municipal Millage Rate

Manning .21450

Summerton .10250

Turbeville .11130

School District Millage Rate

Clarendon 1 .18710District Total:

.13920School Ordinary

.04790School Debt

Clarendon 2 .13760District Total:

.13760School Ordinary

Clarendon 3 .29950District Total:

.29950School Ordinary

Includes:

County Base Millage

.17390Clarendon County Total

County Operations .16200

Debt (C DEBT) .00830

Vocational School (V SCH) .00360

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Decal Fee Per VehicleTag renewal $1.00

Road Fee Per VehicleRoad

Maintenance$35.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Rural Fire Fire Debt .00110Unincorp. Areas, Turbeville,

Paxville & Summerton

Rural Fire Fire .03420Unincorp. Areas, Turbeville,

Paxville & Summerton

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Manning 0.0044080.002824 0.001584

Summerton 0.0038300.002246 0.001584

Turbeville 0.0060570.004473 0.001584

$98,713

Value 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 .02344

Walterboro .08640

School District Millage Rate

Colleton .16792District Total:

.11342School Ordinary

.05450School Debt

Includes:

County Base Millage

.12655Colleton County Total

County Operations .11631

Debt .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 Factors

City City TCF County TCF Total TCF

Edisto Beach 0.0008950.000079 0.000816

Walterboro 0.0025370.001721 0.000816

$171,835

Value 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 2018 Property Tax Report

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Darlington

Millage Rates

Municipal Millage Rate

Darlington .13141

Hartsville .14400

Lamar .07500

Society Hill .06623

School District Millage Rate

Darlington .22093District Total:

.17993School Operations

.02900School Bonds

.01200Florence-Darlington Tech.

Includes:

County Base Millage

.08246Darlington County Total

Bonds .00330

County Operations .07024

Library .00628

Environmental Services .00264

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Emergency Road Fee CountywideMaintain Service $15.00

Solid Waste Fee Per ResidenceSolid Waste $60.00

Vehicle Fee Per Vehicle OwnerRoad Fee $30.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Countywide Fire Fire Protection .01419Unincorporated Areas

Countywide Fire Debt Fire .00500Countywide

Darlington Fire Fire Protection .01419Darlington Fire District

Hartsville Community

Center

Community

Center.00200Town of Hartsville

Hartsville Fire Fire Protection .01419Hartsville Fire District

Palmetto Fire Fire Protection .01200Palmetto Fire District

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Darlington 0.0044140.003211 0.001203

Hartsville 0.0028240.001621 0.001203

Lamar 0.0046320.003429 0.001203

Society Hill 0.0060150.004812 0.001203

$232,278

Value 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 .09500

Lake View .14500

Latta .15300

School District Millage Rate

Dillon .18920District Total:

.16025Operations 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 .11900

County Debt Service .02050

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fire Fee CountywideFire Protection $45.00

Solid Waste Disposal Fee CountywideSolid Waste $90.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Dillon 0.0044850.002619 0.001866

Lake View 0.0048500.002984 0.001866

Latta 0.0049670.003101 0.001866

$64,492

Value 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 2018 Property Tax Report

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Dorchester

Millage Rates

Municipal Millage Rate

Harleyville .10470

North Charleston .09700

Ridgeville .07790

St. George .09250

Summerville .06390

School District Millage Rate

Dorchester 2 .23590District Total:

.17360School Operations

.05300School Debt

.00930Vocational School

Dorchester 4 .25230District Total:

.21500School Operations

.02800School Debt

.00930Vocational School

Includes:

County Base Millage

.08150Dorchester County Total

County Operations .05610

Debt .00620

Capital Improvements .00700

Library .00580

Trident Technical College .00350

Senior Center Operations .00190

Children 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$118.20

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Fire Capital Fire .00400Unincorporated Area

Fire Operating Fire .01500Unincorporated Area

$572,057

Value 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 .08113

Trenton .06900

School District Millage Rate

Edgefield .23782District Total:

.21332School Operations

.02450School Bond

Includes:

County Base Millage

.09849Edgefield County Total

County Operations .07490

Hospital .00650

Industrial Development .00083

County Debt Service .00436

EMS Operations .01040

Recreation .00150

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Public Works Fee Town of EdgefieldPublic Works $180.00

Public Works Fee Town of JohnstonPublic Works $96.00

Road Maintenance Fee Per Vehicle, CountywideRoads $27.00

Solid 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 Factors

City City TCF County TCF Total TCF

Johnston 0.0031130.002253 0.000860

Trenton 0.0017820.000922 0.000860

$78,560

Value 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 .05133

Winnsboro .04107

School District Millage Rate

Fairfield .22370District Total:

.20310School Operations

.02060School Debt

Includes:

County Base Millage

.18340Fairfield County Total

County Operations .16000

Hospital Emergency .00780

County Bond .01040

Library .00360

Watershed Maintenance .00160

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Ridgeway 0.1010420.099990 0.001052

Winnsboro 0.1010420.099990 0.001052

$152,277

Value 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 2018 Property Tax Report

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Florence

Millage Rates

Municipal Millage Rate

Florence .06090

Johnsonville .05900

Lake City .18000

Olanta .05240

Pamplico .10520

Timmonsville .13290

School District Millage Rate

Florence 1 .23320District Total:

.20170School Operations

.03150School Bonds

Florence 2 .27010District Total:

.22370School Operations

.04640School Bonds

Florence 3 .21870District Total:

.20600School Operations

.01270School Bonds

Florence 4 .16630District Total:

.13790School Operations

.02840School Bonds

Florence 5 .27370District Total:

.25090School Operations

.02280School Bonds

Includes:

County Base Millage

.09000Florence County Total

County Operations .01520

Public Safety .04540

Library .00750

Senior Citizens Center .00080

Unfunded State Mandates .00840

County Bonds .01270

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

EMS Vehicle Fee CountywideEMS $15.00

Road Maintenance Fee CountywideRoad

Maintenance$35.00

Solid Waste Household

Availability

Landfill $25.00

Solid Waste Household

Usage

Landfill $74.50

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 .02310Average for 3 Districts

Lynches Lake Watershed .01810Coward Area

Salem Pole Cat Watershed .01560Scranton Area

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Florence 0.0032990.001331 0.001968

Johnsonville 0.0072880.005320 0.001968

Lake City 0.0057240.003756 0.001968

Olanta 0.0082170.006249 0.001968

Pamplico 0.0075350.005567 0.001968

Timmonsville 0.0063070.004339 0.001968

$473,650

Value 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 .13700

Georgetown .09900

School District Millage Rate

Georgetown .13820District Total:

.10970School Operating

.02850School Debt

Includes:

County Base Millage

.06210Georgetown County Total

County Operations .02970

Higher Education .00120

Debt .00750

Environmental Services .00260

Law Enforcement .01720

Economic Development .00050

Bureau of Aging .00050

Debt 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 $44.00

Road Fee Per VehicleRoads $30.00

Stormwater Unincorporated, Per

Residence

Stormwater -

NPDES Mandate$52.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Fire District #1 (county) Fire .03110

Fire District #2 (Midway) Fire .01300

Fire District #3 MI/GC Fire .01400

Recycling/Green boxes Recycling .00340Tax District 1, 2, 3, 4, 41, & 42

$578,740

Value 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 2018 Property Tax Report

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Greenville

Millage Rates

Municipal Millage Rate

Fountain Inn .07610

Greenville .08530

Greer .09780

Mauldin .05630

Simpsonville .06360

Travelers Rest .09010

School District Millage Rate

Anderson 2 .25070District Total:

.22270School Operations

.02800School Debt Service

Greenville .19690District Total:

.14480School Operations

.05210School Debt Service

Spartanburg 1 .30830District Total:

.23430School Operations

.07400School Debt Service

Includes:

County Base Millage

.06240Greenville County Total

County General Fund .04180

Greenville Tech .00530

Library .00850

Art Museum .00120

Debt .00120

Charity Hospitalization .00240

Certificates of Participation .00020

Solid 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 .02680

Community Light Districts Lights .00700Average of 18 Districts

Fire Districts Fire .04120Average for 31 Districts

Greenville Memorial

Auditorium

Recreation .00050Portions of County

Marietta Water Water .00660Table Rock Area

Metro Sewer Sewer .00570Metro Area Sewer

Piedmont Sewer & Light Sewer, Light,

Fire, Water.00800

Sanitation Solid Waste .01480Unincorporated Areas

Taylors Sewer Sewer .02230

Wade Hampton Sewer Sewer .01230Wade Hampton Subdivision

$2,230,170

Value 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 .11030

Hodges .04660

Ninety Six .11430

Troy .01740

Ware 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 .01090

Capital Budget .00230

County Operations .06060

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Auburn Place Auburn Place $200.00

Centre Court Centre Court SubdivisionSubdivision Fee $315.00

Country Acres Country Acres $600.00

Creekside Creekside SubdivisionLights, Entrance $300.00

Folly Bend Folly Bend $400.00

Gracecourt Townehomes Gracecourt Townhomes $1,294.83

Hillbrook Hillbrook Subdivision $75.00

Hunters Creek Sewers, Lights $850.00

Hunters Glenn Hunters Glenn Subdivision $200.00

Lost Lure Lost Lure Subdivision $75.00

Quail Run Quail Run SubdivisionLights, Entrance $120.00

Reynold Colony Reynold Colony $924.00

Saddle Hill Saddle Hill SubdivisionLights, Entrance $50.00

Winding Creek Winding Creek Subdivision $95.00

Woodbury Place Lights, Entrance $150.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Metro Sewer Service Sewer Debt .00870Countywide less Ware Shoals,

Ninety Six, & Troy

$175,488

Value 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 2018 Property Tax Report

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Hampton

Millage Rates

Municipal Millage Rate

Brunson .08083

Estill .15900

Fairfax .11645

Gifford .05610

Hampton .08850

Varnville .07100

Yemassee (NF) .07100

School District Millage Rate

Hampton 1 .24200District Total:

.19800School Operations

.04400School Bonds

Hampton 2 .33400District Total:

.29900School Operations

.03500School 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 Factors

City City TCF County TCF Total TCF

Brunson 0.0029810.001812 0.001169

Estill 0.0019290.000760 0.001169

Fairfax 0.0034640.002295 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

$51,998

Value 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 .08450

Aynor .06080

Briarcliffe Acres .05080

Conway .08240

Loris .11850

Myrtle Beach .08050

North Myrtle Beach .04330

Surfside Beach .04620

School District Millage Rate

Horry .13310District Total:

.12310School Operation Fund

.01000Board of Education Debt Service

Fund

Includes:

County Base Millage

.05240Horry County Total

County Operations .04280

Debt .00500

Horry/Georgetown Tech .00180

Higher Education Commission .00070

Senior Citizens Fund .00040

County Recreation .00170

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Buck Creek Watershed Watershed .00320District 9

Cartwheel Watershed Watershed .00340

County Fire Apparatus

Replacement

Fire equipment .00170Unincorporated Areas except

Murrells Inlet

Crab Tree Watershed Watershed .00320District 12

Fire District Fire .01950Unincorporated Areas except

Murrells Inlet

Gapway Swamp Watershed Watershed .00310District 15

Mt. Gilead Road

Maintenance

Road

Maintenance.03000Mt. Gilead, Unincorporated

Murrells Inlet Fire District Fire .01400Murrells Inlet

Simpson Creek Watershed Watershed .00290District 30

Solid Waste Program Solid Waste .00600Unincorporated Areas

Todd Swamp Watershed Watershed .00310District 35

$2,170,000

Value 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 2018 Property Tax Report

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Jasper

Millage Rates

Municipal Millage Rate

Hardeeville .11700

Ridgeland .13448

School District Millage Rate

Jasper .19100District Total:

.16600Operations

.02500Debt

Includes:

County Base Millage

.15400Jasper County Total

County Operations .08500

Emergency Services .05700

County Debt .01200

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Cherry Point Fire Fire .03200Cherry Point

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Hardeeville 0.0019240.000706 0.001218

Ridgeland 0.0052180.004000 0.001218

$125,900

Value 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 .09710

School District Millage Rate

Kershaw .22710District Total:

.16290School Operations

.06420School Debt

Includes:

County Base Millage

.08150Kershaw County Total

County Operations .06580

Debt .01060

EMS .00510

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Lugoff Fire District Fee LugoffFire Protection $23.00

Solid Waste CountywideSolid Waste

Collection and

Disposal

$80.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

County Fire Fire .00970Unincorporated Areas

County Sewer District Sewer .00260Unincorporated Areas

Lugoff Fire District Fire .03140Town of Lugoff

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Camden 0.0036420.002500 0.001142

$241,053

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

Lancaster

Millage Rates

Municipal Millage Rate

Kershaw .08500

Lancaster .17250

School District Millage Rate

Lancaster .22420District Total:

.15450School Operating

.06500Debt Service

.00470USC-Lancaster

Includes:

County Base Millage

.10120Lancaster County Total

County Operations .08420

Debt .00830

Capital Improvement .00500

Courthouse Fire Security .00370

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 $225.00

Road Maintenance Fee Per Motor VehiclesRoad

Maintenance$30.00

Storm Water Fee countywide, per unitStorm Water $60.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Kershaw 0.0036720.003100 0.000572

Lancaster 0.0044720.003900 0.000572

$304,338

Value 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 2018 Property Tax Report

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Laurens

Millage Rates

Municipal Millage Rate

Clinton .10970

Fountain Inn .07610

Gray Court .07960

Laurens .12350

School District Millage Rate

Greenville 52 .19690District Total:

.14480Special School

.05210School Bonds

Laurens 55 .22150District Total:

.16750Special School

.05400School Bonds

Laurens 56 .24250District Total:

.16750Special School

.07500School Bonds

Ware Shoals 51 .24150District Total:

.23170Special School

.00980School Bonds

Includes:

County Base Millage

.08845Laurens County Total

Operations & Capital

Improvements.07013

Bonds .00500

EMS .00732

Reserve Fund .00600

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

City Road Fee City of LaurensRoads $15.00

Clinton Public Works Fee City of ClintonPublic Works $20.00

County Road Fee Per Motorized VehicleRoads $15.00

Fountain Inn Public Works City of Fountain InnPublic Works $156.00

Landfill Fee CountywideSolid Waste $65.00

Laurens Mainstreet USA City of LaurensMainstreet USA $20.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

County Fire Fire .02400Countywide 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 Factors

City City TCF County TCF Total TCF

Clinton 0.0036420.002752 0.000890

Fountain Inn 0.0026800.001790 0.000890

Gray Court 0.0044700.003580 0.000890

Laurens 0.0030340.002144 0.000890

$172,500

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

Lee

Millage Rates

Municipal Millage Rate

Bishopville .13400

Lynchburg .17700

School District Millage Rate

Lee .19090District Total:

.13990School Operations

.04900School Debt Service

.00200Teacher's Supplement

Includes:

County Base Millage

.17920Lee County Total

County Operations .16220

County Debt Service .01700

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Maintenance CountywideRoads $15.00

Vehicle Fee Per VehicleSchools $10.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Bishopville 0.0021030.000961 0.001142

Lynchburg 0.0042920.003150 0.001142

$33,500

Value 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 2018 Property Tax Report

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Lexington

Millage Rates

Municipal Millage Rate

Batesburg-Leesville .09950

Cayce .04969

Chapin .01288

Columbia .09810

Gilbert .00500

Lexington .03429

Pelion .01830

Springdale .05770

Summit .00610

Swansea .10628

West Columbia .05880

School District Millage Rate

Lexington 1 .40770District Total:

.32240School Operations

.08530School Bonds

Lexington 2 .22596District Total:

.14646School Operations

.07950School Bonds

Lexington 3 .35048District Total:

.27288School Operations

.07760School Bonds

Lexington 4 .42747District Total:

.31547School Operations

.11200School Bonds

Lexington 5 .31170District Total:

.25690School Operations

.05480School Bonds

Includes:

County Base Millage

.08774Lexington County Total

County Operations .02419

Library Operations .00618

Indigent Care .00500

County Notes and Bonds .00370

Solid Waste .00788

Riverbanks Park Operations .00109

Riverbanks Park Bonds .00100

Midlands Tech Operations .00296

Midlands Tech Capital .00140

Law Enforcement .03435

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Sanitation Irmo $210.00

Street Pavement Lexington Town, Golden

Hills Subdivision$220.00

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 .00258District Five Fire I

Irmo Fire District Operations .01895District Five Fire I

Isle of Pines Water & Sewer .02040District Five

LCRAC Recreation

Bonds.00370Countywide less District Five

LCRAC Recreation .01220Countywide less District Five

Rural Fire Fire .02036Countywide less Cayce, West

Columbia

$1,183,598

Value 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 .13800

Mullins .16700

Nichols .09900

Sellers .15500

School District Millage Rate

Marion County .17600District Total:

.16800Operations

.00800G.O. Bond

Includes:

County Base Millage

.13400Marion County Total

County Operations .11000

Debt Retirement .00700

Capital Improvement .00300

General Obligation Bonds .01400

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Decal Fee Per VehicleDecal Issuance $1.00

Fire Fee Mfg, Unincorp. Areas;

Varies by Acreage and

Value

Fire $500.00

Fire Fee Residential, Unincorp.

Areas; Varies by Acreage

Fire $35.00

Fire Fee Per Vehicle, Unincorp.

Areas

Fire $5.00

Road and Bridge Fee Per VehicleRoad and Bridge

Maintenance$35.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Marion 0.0035360.002050 0.001486

Mullins 0.0037900.002304 0.001486

Nichols 0.0029580.001472 0.001486

Sellers 0.0052720.003786 0.001486

$68,784

Value 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 16 2018 Property Tax Report

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Marlboro

Millage Rates

Municipal Millage Rate

Bennettsville .11800

Blenheim .05300

Clio .10513

McColl .10800

Tatum .01400

School District Millage Rate

Marlboro .18528District Total:

.18528School Operating

Includes:

County Base Millage

.12150Marlboro County Total

County Operations .08940

North Eastern Technical College .00500

Emergency Medical Services .01800

GO Bonds .00530

Unfunded Mandate .00250

Recover Previous Year Deficit .00090

Reassessment Adjustment .00040

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Maintenance Fee CountywideRoad

Maintenance$30.00

Solid Waste Fee CountywideSolid Waste $40.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Rural Fire Fire .01690Countywide less Bennettsville

& Clio

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Bennettsville 0.0035490.002071 0.001478

Blenheim 0.0033100.001832 0.001478

Clio 0.0030730.001595 0.001478

McColl 0.0031670.001689 0.001478

Tatum 0.0030710.001593 0.001478

$60,000

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

McCormick

Millage Rates

Municipal Millage Rate

McCormick .10800

School District Millage Rate

McCormick .16580District Total:

.13580School District

.022702018 School Series Bond

.003802014 School Series Bond

.003502015 School Series Bond

Includes:

County Base Millage

.16680McCormick County Total

County Operations .13180

County Bond 2008 B .03500

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 Factors

City City TCF County TCF Total TCF

McCormick 0.0043410.003822 0.000519

$40,550

Value 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 .04730

Newberry .08380

Pomaria .00370

Prosperity .04100

Whitmire .10459

School District Millage Rate

Newberry .23980District Total:

.18680Ordinary School

.05300School Debt

Includes:

County Base Millage

.14220Newberry County Total

County Operations .12550

Community Services .00700

Debt Service .00970

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fox Briar Fee Fox Briar SubdivisionRoad

Maintenance$150.00

$131,940

Value 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 2018 Property Tax Report

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Oconee

Millage Rates

Municipal Millage Rate

Salem .03700

Seneca .06050

Walhalla .08400

West Union .04880

Westminster .09930

School District Millage Rate

Oconee .14630District Total:

.11530School Operations

.03100School Bonds

Includes:

County Base Millage

.07100Oconee County Total

County Operations .06030

Bonds .00350

Economic Development .00110

Bridges/Culverts .00100

Tri County Tech Operation .00300

Road 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

$559,921

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

Orangeburg

Millage Rates

Municipal Millage Rate

Bowman .09500

Branchville .07100

Cope .02500

Cordova .01600

Elloree .08000

Eutawville .07941

Holly Hill .07600

Livingston .02000

Neeses .03300

North .08100

Norway .05700

Orangeburg .09800

Rowesville .04500

Santee .01358

Springfield .05800

Vance .05000

Woodford .01000

School District Millage Rate

Orangeburg 3 .26900District Total:

.17650School Operation

.06250School Debt

.03000County Fiscal Commission

Orangeburg 4 .09522District Total:

.04900School Debt

.03000County Fiscal Commission

.01622School Operation

Orangeburg 5 .25430District Total:

.19430School Operation

.03000School Debt

.03000County Fiscal Commission

Includes:

County Base Millage

.15780Orangeburg County Total

Countywide Fire .01800

County Operations .09000

Special Education Fund .00780

Solid Waste .00900

Capital Improvement .02000

Debt Service .01300

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 .06000Whittaker Heights Subdivision

$280,799

Value 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 2018 Property Tax Report

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Pickens

Millage Rates

Municipal Millage Rate

Central .07830

Clemson .08720

Easley .06800

Liberty .08430

Norris .07380

Pickens .07830

Six Mile .03350

School District Millage Rate

Pickens .17690District Total:

.11400School Operations

.05400School Bonds

.00630Pickens County Library

.00260Tri-County Tech

Includes:

County Base Millage

.05930Pickens County Total

County Operations .05580

Bonds .00350

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Fire Districts Average for 11 DistrictsFire $100.00

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

County Sewer Sewer .00200Unincorporated Areas

Georges Creek Dam & Surface

Water

Improvement

.00060Georges Creek

Keowee Springs Fire Protection .05340Unincorporated Area

Keowee Vineyards Fire Protection .05110Unincorporated Areas

Oolenoy Watershed Watershed .00200Oolenoy

Sedgewood Street Lights .00700Sedgewood Subdivision

Shady Grove Fire Protection .01560

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Central 0.0043210.003283 0.001038

Clemson 0.0020900.001052 0.001038

Easley 0.0027440.001706 0.001038

Liberty 0.0034460.002408 0.001038

Norris 0.0036300.002592 0.001038

Pickens 0.0040170.002979 0.001038

Six Mile 0.0030150.001977 0.001038

$500,486

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

Richland

Millage Rates

Municipal Millage Rate

Cayce .04970

Columbia .09810

Eastover .12000

Forest Acres .04700

School District Millage Rate

Lexington 5 .30940District Total:

.25690School Operations

.05250School Bonds

Richland 1 .33280District Total:

.26680School Operations

.06600School Bonds

Richland 2 .43960District Total:

.33160School Operations

.10800School Bonds

Includes:

County Base Millage

.12980Richland County Total

County Operations .06040

Library .01720

Bonds .01110

Mental Health .00130

Riverbanks Zoo Operating .00140

Landfill .00340

Capital Replacement .00350

Riverbanks Zoo Bonds .00100

Midlands Tech .00570

Countywide Fire .02280

Countywide Fire Bond .00100

Conservation Commission .00050

Neighborhood 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 $1,500.00

Lake Dogwood Rebuild Dam $850.00

Residential Solid Waste

Fee

Unincorporated AreasSolid Waste $249.00

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.00600Roughly Arcadia Lakes &

Forest Acres

Recreation Bonds Recreation

Bonds.00300Countywide less Columbia

Recreation Commission Recreation .01350Countywide less Columbia

Stormwater Management Stormwater .00340

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Columbia 0.0035770.002142 0.001435

Eastover 0.0059070.004472 0.001435

Forest Acres 0.0025150.001080 0.001435

$1,565,000

Value 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 2018 Property Tax Report

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Saluda

Millage Rates

Municipal Millage Rate

Batesburg-Leesville .09950

Monetta .01700

Ridge Spring .09500

Saluda .08565

School District Millage Rate

Aiken 2 .17100District Total:

.13730School Operating

.03370School Bonds

Lexington 55 .35048District Total:

.27288School Operating

.07760School Bonds

Saluda 77 .19287District Total:

.14587School Operating

.04700School Bonds

Includes:

County Base Millage

.15157Saluda County Total

County Operations .14297

Law Enforcement .00100

Planning and Economic

Development.00100

Public Building Maintenance .00050

Piedmont Technical .00300

Piedmont Tech Bond .00210

Fire Board .00100

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Batesburg-Leesville 0.0028750.002075 0.000800

Monetta 0.0029710.002171 0.000800

Ridge Spring 0.0015100.000710 0.000800

Saluda 0.0027570.001957 0.000800

$58,577

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

Spartanburg

Millage Rates

School District Millage Rate

Greenville .19690District Total:

.14480Current School

.05210School Bonds

Spartanburg 1 .30830District Total:

.01300General School

.19720Current School

.00890Swofford Vocational School

.01140McCarthy/Teszler

.00380University School

.07400School Bonds

Spartanburg 2 .24850District Total:

.00380University School

.00890Swofford Vocational School

.01140McCarthy/Teszler

.01300General School

.05100School Bonds

.16040Current School

Spartanburg 3 .31160District Total:

.04570School Bonds

.00380University School

.00980Daniel Morgan Vocational School

.22790Current School

.01300General School

.01140McCarthy/Teszler

Spartanburg 4 .22960District Total:

.00380University School

.00630RD Anderson Vocational School

.18400Current School

.01110School Bonds

.01140McCarthy/Teszler

.01300General School

Spartanburg 5 .34580District Total:

.01300General School

.02760School Bonds

.00380University School

.00630RD Anderson Vocational School

.18110Current School

.11400McCarthy/Teszler

Spartanburg 6 .24580District Total:

.01140McCarthy/Teszler

.16500Current School

.00380University School

.05260School Bonds

.01300General School

Spartanburg 7 .29680District Total:

.00980Daniel Morgan Vocational School

Includes:

County Base Millage

.08100Spartanburg County Total

County Operations .04900

Animal Control .00220

Recreation .00480

Charles Lea Center .00130

Library .01040

Tech School .00620

Development Standards .00090

Debt Service .00470

Countywide Fire (CTY-W FIRE) .00050

Federal Mandate - Stormwater .00100

South Carolina Association of Counties Page 20 2018 Property Tax Report

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Municipal Millage Rate

Campobello .14830

Chesnee .14400

Cowpens .10140

Duncan .07790

Greer .09780

Inman .07620

Landrum .06820

Lyman .05460

Pacolet .08420

Reidville .01500

Spartanburg .10440

Wellford .06150

Woodruff .11700

.07400School Bonds

.00380University School

.01300General School

.01140McCarthy/Teszler

.18480Current School

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Decal Renewal Fee Per VehicleDecal Renewal $1.00

Garbage/Solid Waste City of SpartanburgCity residential

pick up, sw trans

station

$108.00

Greer Storm Water Fee Greer; 21.60 per ERUStorm Water $25.00

Landfill Fee CountywideSolid Waste $57.00

Pacolet Sanitation Fee PacoletSanitation $45.00

Public Works Fee Cities of Wellford and

Duncan

Public 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 .06250

Spartanburg Sanitary Sewer Sewer .00860Sewer District S3

Startex Wellford Water

District

Water .00940

Twin Lakes Dam

Maintenance.01600Twin Lakes Subdivision

Woodruff Roebuck Water

District

Water .01090

$1,150,900

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

Sumter

Millage Rates

Municipal Millage Rate

Mayesville .05000

Pinewood .05550

Sumter .10200

School District Millage Rate

Sumter .21010District Total:

.16010School Operations

.05000School Bonds

Includes:

County Base Millage

.11320Sumter County Total

County Operations .08440

General Obligation Bonds .01500

USC-Sumter .00200

Capital Improvement Fund .00100

Central Carolina Technical College .00450

Solid Waste .00400

Tax Reform Mandate - General

Fund.00160

Tax Reform Mandate - Solid Waste .00070

Fee Name LocationPurpose Fee

Special Fees (Additional Charges)

Road Fee CountywideRoads $15.00

Solid Waste Fee CountywideSolid Waste $49.19

Stormwater Fee CountywideStormwater $15.00

Technology Fee CountywideTechnology $1.50

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Fire Districts Fire .02310Average for 2 Districts

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Mayesville 0.0031550.001680 0.001475

Pinewood 0.0031850.001710 0.001475

Sumter 0.0033890.001914 0.001475

$306,376

Value 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 2018 Property Tax Report

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Union

Millage Rates

Municipal Millage Rate

Carlisle .12000

Jonesville .10860

Union .08680

School District Millage Rate

Union .17290District Total:

.12490School Operations

.04800School Bond

Includes:

County Base Millage

.15470Union County Total

County Operations .11790

Veterans Park .00050

Economic Development Fund .00320

Library .00400

Higher Education .00260

Emergency Medical Services .01500

2016 Series A Bond Issue .00590

2016 Series B Bond Issue .00260

SCC - Union Campus .00300

Other Millages Not Included in County Base

Name LocationPurpose Millage Rate

Fire Districts Fire .01670Average for 11 Districts

$67,000

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

Williamsburg

Millage Rates

Municipal Millage Rate

Andrews .13700

Greeleyville .16210

Hemingway .10290

Kingstree .16318

Lane .16680

School District Millage Rate

Williamsburg .17528District Total:

.13128School Operations

.04400School Bond/Debt Service

Includes:

County Base Millage

.16650Williamsburg County Total

County Operations .11500

Hospital .01080

Debt Retirement .02970

Technical 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 Factors

City City TCF County TCF Total TCF

Andrews 0.0027230.001334 0.001389

Greelyville 0.0055090.004120 0.001389

Hemingway 0.0042630.002874 0.001389

Kingstree 0.0054060.004017 0.001389

Lane 0.0054650.004076 0.001389

$94,376

Value 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 2018 Property Tax Report

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York

Millage Rates

Municipal Millage Rate

Clover .12620

Fort Mill .08600

Hickory Grove .04000

Rock Hill .09350

Sharon .03600

Tega Cay .08900

York .12460

School District Millage Rate

Clover 2 .25080District Total:

.19680Special School

.03000County Wide

.02400School Bonds

Fort Mill 4 .34020District Total:

.19220Special School

.11800School Bonds

.03000County Wide

Rock Hill 3 .24140District Total:

.15940Special School

.05200School Bonds

.03000County Wide

York 1 .30460District Total:

.19660Special School

.07800School Bonds

.03000County Wide

Includes:

County Base Millage

.08320York County Total

General Fund - All Other .02920

General Fund - Sheriff .02410

General Fund - Solicitor .00380

Capital Projects Reserve Fund .00360

Bond Retirement .01140

Library Operations .00480

Cultural and Heritage Comm. .00260

York 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 .00450Lake Wylie Area

Recreation Recreation .00150Countywide

Rockhill Landscape Landscape

Maintenance.00710City of Rock Hill

Rural Fire Program Rural Fire .00460Unincorporated Areas

Solid Waste Program Solid Waste .00390Unincorporated Areas

$1,253,750

Value 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 2018 Property Tax Report

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Local Option Sales Tax Credit Factors

Abbeville

City City TCF County TCF Total TCF

Abbeville 0.0026970.001767 0.000930

Calhoun Falls 0.0046190.003689 0.000930

Donalds 0.0047200.003790 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 0.0039960.002600 0.001396

Fairfax 0.0036910.002295 0.001396

Bamberg

City City TCF County TCF Total TCF

Bamberg 0.0030930.001740 0.001353

Denmark 0.0058670.004514 0.001353

Ehrhardt 0.0036670.002314 0.001353

Olar 0.0037940.002441 0.001353

Barnwell

City City TCF County TCF Total TCF

Barnwell 0.0027340.001190 0.001544

Blackville 0.0030460.001502 0.001544

Snelling 0.0021690.000625 0.001544

Williston 0.0037440.002200 0.001544

Berkeley

City City TCF County TCF Total TCF

Bonneau 0.0010860.000200 0.000886

Charleston 0.0012560.000370 0.000886

Goose Creek 0.0021660.001280 0.000886

Hanahan 0.0017180.000832 0.000886

Jamestown 0.0027530.001867 0.000886

Moncks Corner 0.0016760.000790 0.000886

St. Stephen 0.0035540.002668 0.000886

Summerville 0.0022300.001344 0.000886

Calhoun

City City TCF County TCF Total TCF

Cameron 0.0024170.001576 0.000841

St. Matthews 0.0030940.002253 0.000841

Charleston

City City TCF County TCF Total TCF

Awendaw 0.0015700.000670 0.000900

Charleston 0.0017500.000850 0.000900

Folly Beach 0.0010800.000180 0.000900

Isle of Palms 0.0011000.000200 0.000900

James Island 0.0030000.002100 0.000900

Lincolnville 0.0026800.001780 0.000900

McClellanville 0.0012000.000300 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 0.0015500.000650 0.000900

Cherokee

City City TCF County TCF Total TCF

Blacksburg 0.0045050.003176 0.001329

Gaffney 0.0033440.002015 0.001329

Chester

City City TCF County TCF Total TCF

Chester 0.0050750.003138 0.001937

Fort Lawn 0.0033240.001387 0.001937

Great Falls 0.0061110.004174 0.001937

Chesterfield

City City TCF County TCF Total TCF

Cheraw 0.0040870.002176 0.001911

Chesterfield 0.0055910.003680 0.001911

Jefferson 0.0060700.004159 0.001911

McBee 0.0038470.001936 0.001911

Pageland 0.0047110.002800 0.001911

Patrick 0.0059090.003998 0.001911

Clarendon

City City TCF County TCF Total TCF

Manning 0.0044080.002824 0.001584

Summerton 0.0038300.002246 0.001584

Turbeville 0.0060570.004473 0.001584

Colleton

City City TCF County TCF Total TCF

Edisto Beach 0.0008950.000079 0.000816

Walterboro 0.0025370.001721 0.000816

Darlington

City City TCF County TCF Total TCF

Darlington 0.0044140.003211 0.001203

Hartsville 0.0028240.001621 0.001203

Lamar 0.0046320.003429 0.001203

Society Hill 0.0060150.004812 0.001203

Dillon

City City TCF County TCF Total TCF

Dillon 0.0044850.002619 0.001866

Lake View 0.0048500.002984 0.001866

Latta 0.0049670.003101 0.001866

Edgefield

City City TCF County TCF Total TCF

Johnston 0.0031130.002253 0.000860

Trenton 0.0017820.000922 0.000860

Fairfield

City City TCF County TCF Total TCF

Ridgeway 0.1010420.099990 0.001052

Winnsboro 0.1010420.099990 0.001052

Florence

City City TCF County TCF Total TCF

Florence 0.0032990.001331 0.001968

Johnsonville 0.0072880.005320 0.001968

Lake City 0.0057240.003756 0.001968

Olanta 0.0082170.006249 0.001968

Pamplico 0.0075350.005567 0.001968

Timmonsville 0.0063070.004339 0.001968

Hampton

City City TCF County TCF Total TCF

Brunson 0.0029810.001812 0.001169

Estill 0.0019290.000760 0.001169

Fairfax 0.0034640.002295 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 0.0019240.000706 0.001218

Ridgeland 0.0052180.004000 0.001218

Kershaw

City City TCF County TCF Total TCF

Camden 0.0036420.002500 0.001142

Lancaster

City City TCF County TCF Total TCF

Kershaw 0.0036720.003100 0.000572

Lancaster 0.0044720.003900 0.000572

Laurens

City City TCF County TCF Total TCF

Clinton 0.0036420.002752 0.000890

Fountain Inn 0.0026800.001790 0.000890

Gray Court 0.0044700.003580 0.000890

Laurens 0.0030340.002144 0.000890

Lee

City City TCF County TCF Total TCF

Bishopville 0.0021030.000961 0.001142

Lynchburg 0.0042920.003150 0.001142

Marion

City City TCF County TCF Total TCF

Marion 0.0035360.002050 0.001486

Mullins 0.0037900.002304 0.001486

Nichols 0.0029580.001472 0.001486

Sellers 0.0052720.003786 0.001486

Marlboro

City City TCF County TCF Total TCF

Bennettsville 0.0035490.002071 0.001478

Blenheim 0.0033100.001832 0.001478

Clio 0.0030730.001595 0.001478

McColl 0.0031670.001689 0.001478

Tatum 0.0030710.001593 0.001478

McCormick

City City TCF County TCF Total TCF

McCormick 0.0043410.003822 0.000519

Pickens

City City TCF County TCF Total TCF

Central 0.0043210.003283 0.001038

Clemson 0.0020900.001052 0.001038

Easley 0.0027440.001706 0.001038

Liberty 0.0034460.002408 0.001038

Norris 0.0036300.002592 0.001038

Pickens 0.0040170.002979 0.001038

Six Mile 0.0030150.001977 0.001038

Richland

City City TCF County TCF Total TCF

Columbia 0.0035770.002142 0.001435

Eastover 0.0059070.004472 0.001435

Forest Acres 0.0025150.001080 0.001435

Saluda

City City TCF County TCF Total TCF

Batesburg-Leesville 0.0028750.002075 0.000800

Monetta 0.0029710.002171 0.000800

Ridge Spring 0.0015100.000710 0.000800

Saluda 0.0027570.001957 0.000800

Sumter

City City TCF County TCF Total TCF

Mayesville 0.0031550.001680 0.001475

Pinewood 0.0031850.001710 0.001475

Sumter 0.0033890.001914 0.001475

Williamsburg

City City TCF County TCF Total TCF

Andrews 0.0027230.001334 0.001389

Greelyville 0.0055090.004120 0.001389

Hemingway 0.0042630.002874 0.001389

Kingstree 0.0054060.004017 0.001389

Lane 0.0054650.004076 0.001389

South Carolina Association of Counties 2018 Property Tax ReportPage 24

Page 27: December 2018 - South Carolina Association of Counties · Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% . Motor vehicles - 6.0% . All other
Page 28: December 2018 - South Carolina Association of Counties · Agricultural real property (private or commercial ownership, respectively) - 4.0% or 6.0% . Motor vehicles - 6.0% . All other

1919 Thurmond MallPO Box 8207

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

In-state: (800) 922-6081Fax: (803) 252-0379

[email protected]