South Carolina
Association of Counties
January 2014
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.
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 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 a
millage rate, a flat fee or dollar amount is 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 24 lists County/City Tax Credit Factors for jurisdictions that impose a 1% 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.
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 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 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 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
Appraised 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 (if applicable):
-$414,750*
*$5,250,000 x .079 (example) = $414,750
Property Tax with Abatement
$819,000
In certain jurisdictions, the local options sales tax credit is
subtracted from the property tax bill. 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
Appraised Value of Property
Assessment Ratio on owner-occupied home
Assessed Value
Millage Rate (example)
Property Tax
$200,000
x
4%
$8,000
x .100
$800
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.
In certain jurisdictions, the local options sales tax credit is
subtracted from the property tax bill.
Note: The above method should be used for determining estimates only. Contact the county auditor for the actual property tax on a specific property.
South Carolina Association of Counties
2013 Property Tax Report
South Carolina Property Tax Rates for 2013
Abbeville
Aiken
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Abbeville County
COUNTY BASE MILLAGE RATE
.12220
Includes:
County Operations
County Library
Piedmont Technical College
County Office Building Bond
County GOB Bond 2010
County Bldg Project Bond
Solid Waste
Fire
Infrastructure
.08760
.00360
.00280
.00050
.00450
.00350
.00880
.00920
.00170
Operating and Upgrading
School Bond 2010
School Bond 2012
School Bond 2011
School Bond 2013
District Total: Greenwood 51
School Operations
Countywide School
School Bond
Vocational Facility
Debt Service
.22460
.19340
.01200
.00820
.00800
.00300
.24000
.17870
.03900
.01580
.00650
MUNICIPAL MILLAGE
Aiken
Jackson
Monetta
New Ellenton
North Augusta
Perry
Salley
Wagener
Name
College Acres Public
Works
.99060
.13800
.02000
.11600
.09600
Purpose
Solid Waste
.06200
.05700
.01700
.07740
.07421
.03500
.05000
.06000
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Purpose
Water/Sewer
Location
College Acres Area
Millage Rate
.04400
Special Fees (additional charges)
Fee Name
Purpose
Commercial Fire Fee Avg Fire
Location
Millage Rate
.00880
Special Fees (additional charges)
Location
Fee
Avg for 16 Districts
Industrial Fire Fee Avg
Fire
Avg for 9 Districts
Residential Fire Fee Avg
Fire
Avg for 19 Districts
Road Maintenance
Maintain Roads Countywide
Stormwater Drainage
Unincorporated Water Cleanup
Areas Only
$274.20
$1,864.51
$51.18
$20.00
$18.00
Industrial Abatements (exemption for qualified industries)
Fee Name
Purpose
Location
Landfill Fee
Solid Waste
Improved Properties
Road Fee
Road
Maintenance
Safety
Countywide
$40.50
$13.99
Per Household
$62.50
Safety Fee
.17060
.14160
.02900
School Operations
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Rural Landfill
.05370
.00390
.00300
.00160
.00580
.00190
District Total: Aiken
MUNICIPAL MILLAGE
Abbeville
Calhoun Falls
Donalds
Honea Path
Ware Shoals
.06990
SCHOOL DISTRICT MILLAGE
SCHOOL DISTRICT MILLAGE
District Total: Abbeville
Aiken County
Includes:
County Operations
Debt
Aiken Technical College
USC - Aiken
Solid Waste
Roads
Fee
Jurisdiction
County Abatement
Millage Rate
0.06530
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$580,000
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.10420
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$57,500
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Abbeville
Calhoun Falls
Donalds
Honea Path
Ware Shoals
0.001908
0.002970
0.000379
0.002918
0.001000
0.001200
0.001200
0.001200
0.001200
0.001200
0.003108
0.004170
0.001579
0.004118
0.002200
South Carolina Association of Counties
Page 1
2013 Property Tax Report
Allendale
Anderson
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Allendale County
COUNTY BASE MILLAGE RATE
.22200
Includes:
County Operations
Hospital Operations
.20600
.01600
SCHOOL DISTRICT MILLAGE
District Total: Allendale
Operations
School Note
Anticipated bond purchase
.28800
.25600
.01800
.01400
MUNICIPAL MILLAGE
Allendale
Fairfax
.17400
.10700
Anderson County
.08690
Includes:
County Ordinary
Capital Projects Fund
GO Bond 2007 Series
Infrastructure Reserve Fund
GO Bond 2008
Library
County EMS
Sheriff's Department Fund
GO Bond 2005 Series
.03650
.00040
.00110
.00290
.00130
.00640
.00680
.03020
.00130
SCHOOL DISTRICT MILLAGE
District Total: Anderson 1
Special Fees (additional charges)
County Schools
Fee Name
Purpose
Location
Fee
School Operations
Sanitation & Fire
Sanitation &
Fire Protection
.50 per acre
$0.50
School Bond Sinking Fund
Tri-County Tech
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Career and Technology
Millage Rate
District Total: Anderson 2
0.20000
School Operations
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
Tri-County Tech
$20,193
Career and Technology
County Schools
Local Option Sales Tax Credit Factors
City
Allendale
Fairfax
City TCF
0.002300
0.001875
County TCF
0.001420
0.001420
School Bond Sinking Fund
Total TCF
District Total: Anderson 3
0.003720
0.003295
County Schools
School Bond Sinking Fund
Tri-County Tech
School Operations
District Total: Anderson 4
Tri-County Tech
County Schools
School Operations
School Bond Sinking Fund
District Total: Anderson 5
Tri-County Tech
School Bond Sinking Fund
School Operations
County Schools
District Total: Pickens
School Operations
.21380
.01770
.13410
.04300
.00320
.01580
.26200
.18130
.00320
.01580
.01770
.04400
.22310
.01770
.04200
.00320
.16020
.21840
.00320
.01770
.15650
.04100
.21480
.00320
.02500
.16890
.01770
.10800
.10800
MUNICIPAL MILLAGE
Anderson
Belton
Clemson
Easley
Honea Path
Iva
Pendleton
West Pelzer
Williamston
.12500
.11200
.08340
.05800
.11600
.18910
.13200
.09300
.11000
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Anderson County Sewer
South Carolina Association of Counties
Page 2
Purpose
Sewer
Big Creek
Watershed
Location
Millage Rate
Unincorporated Areas less
.00300
Homeland & Piedmont
School District 1
.00180
Broadmouth
Watershed
School Districts 1 & 2
.00180
Brushy Creek
Watershed
School District 1
Cobbs Glen Public Service Lights
School District 5
.00070
.00500
Homeland Park
Homeland Park
.01580
Water/Sewer
2013 Property Tax Report
Barnwell
Metro Sewer
Sewer
Piedmont
.00570
Piedmont Public Service
Water/Sewer
Piedmont
Rural Fire
Fire
Unincorporated
.06700
.00600
Millage Rates
Sedgewood Public Service Water/Sewer
Sedgewood
.00650
COUNTY BASE MILLAGE RATE
Three & Twenty
School District 4
.00070
Watershed
Special Fees (additional charges)
Fee Name
Purpose
Location
Fee
Burgess Estates
Cedar Glenn Road Fee
Roads
District 1
Roads
Cedar Glenn
District 5
Easley Storm Water
Light, Garbage
Pick up
Storm Water
$173.40
$263.96
$177.68
Clarendon
Easley
Metro Sewer Fee
Sewer
Piedmont
Solid Waste Fee
Solid Waste
Countywide
Whispering Oaks
Roads
District Total: Barnwell 45
$24.00
$38.00
$74.17
$88.09
School Debt Service
District Total: Blackville 19
School Operations
School Debt Service
District Total: Williston 29
$630,000
School Operations
School Debt Service
Bamberg
Barnwell
Blackville
Snelling
Williston
COUNTY BASE MILLAGE RATE
Bamberg County
.14200
Includes:
County Operations
Hospital Bond
EMS/Rescue
General Obligation Bond
IPRB Bonds
.11700
.00400
.01850
.00200
.00050
School Bond
Name
Career Center
Purpose
Career Center
Location
Countywide
Millage Rate
Public Safety
Public Safety
Unincorporated Areas
Rural Fire
Fire
Unincorporated Areas
.02300
.00400
.01100
Industrial Abatements (exemption for qualified industries)
.37680
.26480
.11200
.30390
.25890
.04500
School Operating
.07340
.07900
.02000
.07000
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
SCHOOL DISTRICT MILLAGE
District Total: Bamberg 2
.21450
.17850
.03600
.23720
.16720
.07000
.19666
.18066
.01600
MUNICIPAL MILLAGE
Millage Rates
School Bond
.13400
.00700
School Operations
This helps determine the county's tax base for comparative analyses.
School Operating
.14100
SCHOOL DISTRICT MILLAGE
Value of One Mil (based on county operations only)
District Total: Bamberg 1
Barnwell County
Includes:
County Operations
County Debt
Jurisdiction
County Abatement
Millage Rate
0.14100
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$52,427
Local Option Sales Tax Credit Factors
MUNICIPAL MILLAGE
City
City TCF
County TCF
Total TCF
Bamberg
Denmark
Ehrhardt
Olar
Barnwell
Blackville
Snelling
Williston
0.001197
0.002445
0.000846
0.001445
0.001245
0.001245
0.001245
0.001245
0.002442
0.003690
0.002091
0.002690
.11434
.10870
.08700
.09645
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Rural Fire
Purpose
Fire
Location
Unincorporated
Millage Rate
.02700
Special Fees (additional charges)
Fee Name
Purpose
Location
Solid Waste Fee
Solid Waste
Countywide residential
parcels
Fee
$70.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.14200
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$28,896
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Bamberg
Denmark
Ehrhardt
Olar
0.001241
0.002533
0.002314
0.001214
0.001291
0.001291
0.001291
0.001291
0.002532
0.003824
0.003605
0.002505
South Carolina Association of Counties
Page 3
2013 Property Tax Report
Beaufort
Berkeley
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Beaufort County
Includes:
County Operations
County Debt
County Purchase Prop
COUNTY BASE MILLAGE RATE
.05630
Berkeley County
.04975
.04648
.00548
.00434
Includes:
County Operations
Bond
Cypress Gardens
.04600
.00300
.00075
SCHOOL DISTRICT MILLAGE
District Total: Beaufort
SCHOOL DISTRICT MILLAGE
District Total: Berkeley
.12916
.09745
.03171
School Operations
School Debt
School Debt
Tech
MUNICIPAL MILLAGE
Beaufort (debt)
Beaufort (operations)
Bluffton (debt)
Bluffton (operations)
Hardeeville
Hilton Head Is.
Port Royal
Yemassee
.20565
.14290
.05900
.00375
School Operations
.01917
.04744
.00435
.04000
.14200
.02083
.06900
.07000
MUNICIPAL MILLAGE
Bonneau
Charleston
Goose Creek
Hanahan
Jamestown
Moncks Corner
St. Stephen
Summerville
.20000
.08230
.03650
.05390
.03000
.06140
.09900
.06240
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Bluffton Fire Op
Purpose
Location
Fire Operations Bluffton Fire District
Broad Creek PSD
Water/Sewer
Broad Creek
.01000
Burton Fire Debt
Fire Debt
Burton Fire District
Burton Fire Op
Fire Operations Burton Fire District
.00574
.06018
Daufuskie Fire Debt
Fire Debt
Daufuskie Fire District
.00200
Special Fees (additional charges)
Daufuskie Fire Op
Fire Operations Daufuskie Fire District
.05270
Fee Name
Purpose
Location
Fripp Island PSD
Fripp Island
.00720
Average Fire Fee
Fire
Per 1 Acre of Vacant Land
Fripp Island PSD
Water/Sewer
Debt
Water/Sewer
Fripp Island
Devon Forest Special TD
.01060
Hilton Head #1 PSD
Water/Sewer
Hilton Head Island
.00300
Hilton Head PSD
Fire Districts
Devon Forest Subdivision Unimproved
Devon Forest Subdivision Improved
Devon Forest Subdivision Improved
Countywide
Sheldon Fire Debt
Water/Sewer
Hilton Head Island
Debt
Fire Operations Lady's Island & St. Helena's
Island
Fire Debt
Sheldon Fire District
Subdivision
Improvements
Subdivision Commercial
Subdivision
Improvements
Fire
Goose Creek Sanitation
Solid Waste
Goose Creek
Sheldon Fire Op
Fire Operations Sheldon Fire District
Landfill Charges - Single
Unit
Pimlico Special TD Fee
Solid Waste
Countywide
LI/SH Fire Op
Millage Rate
.02402
Name
Goose Creek park &
playground
Sangaree
Devon Forest Special TD
.00352
Devon Forest Special TD
.03482
.00220
.03453
Special Fees (additional charges)
Fee Name
Purpose
Location
Road Maintenance Fee
Road
Maintenance
Per Vehicle
Location
Goose Creek
Road
Maintenance
Residential Subdivision
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
$10.00
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
Purpose
Recreation
$1,677,376
Millage Rate
.01100
.05000
Fee
Pimlico Subdivision Improved
Pimlico Subdivision Unimproved
Town of Summerville
Tall Pines subdivision Unimproved
Tall Pines Subdivision Improved
$10.00
$25.00
$100.00
$70.00
$70.00
$135.00
$75.00
$50.00
$25.00
$102.00
$50.00
$100.00
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$755,000
Local Option Sales Tax Credit Factors
South Carolina Association of Counties
Page 4
City
City TCF
County TCF
Total TCF
Bonneau
Charleston
Goose Creek
Hanahan
Jamestown
Moncks Corner
Otranto (Hanahan)
St. Stephen
Summerville
0.000400
0.000356
0.000978
0.001080
0.001867
0.001043
0.001080
0.002857
0.001329
0.000713
0.000713
0.000713
0.000713
0.000713
0.000713
0.000713
0.000713
0.000713
0.001113
0.001069
0.001691
0.001793
0.002580
0.001756
0.001793
0.003570
0.002042
2013 Property Tax Report
Calhoun
Charleston
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Calhoun County
COUNTY BASE MILLAGE RATE
Charleston County
.10900
Includes:
County Operations
Capital Improvement
County Debt
Tec/Gress.
.10100
.00200
.00300
.00300
SCHOOL DISTRICT MILLAGE
District Total: Calhoun
.14700
.13100
.01600
School Operating
School Debt Service
District Total: Charleston
School Board Operating
.06250
.08500
School Board Bond Issues
Purpose
Fire
.00240
.00130
.12650
.10050
.02600
MUNICIPAL MILLAGE
Awendaw
Charleston
Folly Beach
Isle of Palms
Lincolnville
McClellanville
Mount Pleasant
North Charleston
Sullivans Island
Summerville
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Sandy Run Fire
.04070
.00610
.00410
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
Cameron
St. Matthews
.05460
Includes:
County Operations
County Bonds
Park & Recreation Commission
Operating
Trident Technical College
Park & Recreation Commission
Bonds
Location
Sandy Run
Millage Rate
.00200
Special Fees (additional charges)
Fee Name
Purpose
Location
Family Fire Fee
Fire
Countywide
Industrial Fire Fee
Fire
Average for 7 Districts
Fee
$50.00
$176.50
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Cameron
Millage Rate
City Abatement - St. Matthews
0.06250
0.08500
County Abatement
0.10600
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Purpose
Awendaw-McClellanville Fire
Consolidated Fire District
Cooper River PPC
Recreation
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$53,196
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Cameron
St. Matthews
0.001128
0.002046
0.000643
0.000643
0.001771
0.002689
.02500
.08230
.03240
.02290
.09630
.01020
.03830
.09500
.02930
.06240
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
6 Districts
Millage Rate
.03390
.01430
.01910
.00380
.05100
3 Districts
.01120
N. Charleston PSD
Operating
St Andrews PSD
Operating
St. Andrews PPC
Operating
St. Johns Fire District and
Bond
St. Paul's Fire Bond
Water/Sewer &
Recreation
Water/Sewer &
Recreation
Recreation
Fire
4 Districts
.02330
Fire
5 Districts
.00470
St. Pauls Fire District
Fire
5 Districts
W St. Andrews Fire
Deficit, prior years
W St. Andrews Fire
District
Fire
.05060
.00060
Fire
.00360
.08800
.06250
.01740
Special Fees (additional charges)
Fee Name
Purpose
Location
Solid Waste Disposal
User Fee
Solid Waste Disposal
User Fee
Solid Waste
Single-Unit Residences
$99.99
Solid Waste
Multi-Unit Residences
$70.00
Fee
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.
South Carolina Association of Counties
Page 5
$3,037,129
2013 Property Tax Report
Chester
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Awendaw
Charleston
Folly Beach
Isle of Palms
Lincolnville
McClellanville
Mt. Pleasant
North Charleston
Sullivan's Island
Summerville
0.000210
0.000770
0.000140
0.000130
0.002140
0.000210
0.000410
0.000750
0.000110
0.000890
0.000860
0.000860
0.000860
0.000860
0.000860
0.000860
0.000860
0.000860
0.000860
0.000860
0.001070
0.001630
0.001000
0.000990
0.003000
0.001070
0.001270
0.001610
0.000970
0.001750
Millage Rates
COUNTY BASE MILLAGE RATE
Chester County
.14460
Includes:
County Operations
Bonds
Solid Waste Millage Fund
Library
York Technical
.12000
.00930
.00640
.00660
.00230
SCHOOL DISTRICT MILLAGE
Cherokee
District Total: Chester
Maintenance and Operations
Millage Rates
School Bonds
COUNTY BASE MILLAGE RATE
MUNICIPAL MILLAGE
Cherokee County
.08840
Includes:
Operations & Road Tax
Library
Recreation
Bonds County
Community College
Airport Fund
Capital Project Fund
.06990
.00420
.00340
.00500
.00170
.00020
.00400
Chester
Fort Lawn
Great Falls
General School
School Bond
District Total: Spartanburg District 2
General School
School Bond
Name
Chester Fire District
Purpose
Fire
Lando Fire District
Fire
Location
Millage Rate
District 2 to 5 Miles Outside of .04500
Downtown Chester
District 3
.01170
Richburg Fire District
Fire
District 4
.01610
Industrial Abatements (exemption for qualified industries)
.19890
.16890
.03000
.23360
.19740
.03620
Jurisdiction
County Abatement
Millage Rate
0.12930
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$82,330
Local Option Sales Tax Credit Factors
MUNICIPAL MILLAGE
Blacksburg
Gaffney
.18800
.06000
.11000
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
SCHOOL DISTRICT MILLAGE
District Total: Cherokee
.23220
.18900
.04320
.15980
.12080
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Antioch Fire District
Purpose
Fire
Location
District 8
Millage Rate
Buffalo Fire District
Fire
District 6
Cherokee Creek Fire
District
CKC Fire District
Fire
Districts 12, 13, 15
.01400
.01060
Fire
District 5
.01200
Corinth Fire District
Fire
District 29
Grassy Pond Fire District
Fire
District 18
.01450
.00800
Greater Gaffney Fire
District
Macedonia Fire District
Fire
District 11
.01200
Fire
Districts 23, 92
.00800
City
City TCF
County TCF
Total TCF
Chester
Fort Lawn
Great Falls
0.001576
0.001285
0.003906
0.001372
0.001372
0.001372
0.002948
0.002657
0.005278
.00790
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Gaffney
Millage Rate
City Abatement - Blacksburg
0.12080
0.15980
County Abatement
0.08840
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$157,157
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Blacksburg
Gaffney
0.002360
0.001950
0.000828
0.000828
0.003188
0.002778
South Carolina Association of Counties
Page 6
2013 Property Tax Report
Chesterfield
Clarendon
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Chesterfield County
COUNTY BASE MILLAGE RATE
.10366
Includes:
County Operations
County-Wide Debt Service
Rescue Squads
Chesterfield-Marlboro Tec
.09578
.00416
.00122
.00250
School Debt Service
School Debt
District Total: Clarendon 2
School Ordinary
District Total: Clarendon 3
.12846
.12889
.09181
.05200
.09100
.05500
School Ordinary
MUNICIPAL MILLAGE
Manning
Summerton
Turbeville
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Alligator Fire
.16560
.12400
.04160
.12740
.12740
.27750
.27750
School Ordinary
MUNICIPAL MILLAGE
Cheraw
Chesterfield
Jefferson
McBee
Pageland
Patrick
.14400
.00540
.00310
District Total: Clarendon 1
.20516
.17266
.03250
School Operations
.15250
SCHOOL DISTRICT MILLAGE
SCHOOL DISTRICT MILLAGE
District Total: Chesterfield
Clarendon County
Includes:
County Operations
Debt (C DEBT)
Vocational School (V SCH)
Purpose
Fire
Location
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Millage Rate
Cash
.01500
.01700
Cheraw - 02
.02200
Harris Creek
.01500
Special Fees (additional charges)
Fee Name
Purpose
Location
Fire Districts
Fire
Average for 9 Districts
Road Improvement and
Maintenance Fee
Road
Per Vehicle
Improvement
and Maintenance
.18200
.08520
.09480
Name
Hospital Bond
Purpose
Hospital
Location
Countywide
Millage Rate
Rural Fire
Fire Debt
Rural Fire
Fire
Unincorp. Areas, Turbeville,
Paxville & Summerton
Unincorp. Areas, Turbeville,
Paxville & Summerton
.01910
.02610
Special Fees (additional charges)
Fee
$54.00
$30.00
Fee Name
Purpose
Location
Road Fee
Road
Maintenance
Per Vehicle
Fee
$25.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.14950
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.
Millage Rate
Value of One Mil (based on county operations only)
0.10116
$109,000
$97,240
Local Option Sales Tax Credit Factors
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
City
City TCF
County TCF
Total TCF
Cheraw
Chesterfield
Jefferson
McBee
Pageland
Patrick
0.002039
0.002605
0.003211
0.001772
0.002110
0.004139
0.001667
0.001667
0.001667
0.001667
0.001667
0.001667
0.003706
0.004272
0.004878
0.003439
0.003777
0.005806
Manning
Paxville
Summerton
Turbeville
0.002528
0.000000
0.002637
0.004289
0.001508
0.001508
0.001508
0.001508
0.004036
0.001508
0.004145
0.005797
South Carolina Association of Counties
.00180
Page 7
2013 Property Tax Report
Colleton
Darlington
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Colleton County
COUNTY BASE MILLAGE RATE
.11586
Includes:
County Operations
Debt
.10845
.00741
SCHOOL DISTRICT MILLAGE
District Total: Colleton
.15081
.10431
.04650
School Ordinary
School Debt
.09045
.00398
.07812
.00588
.00247
SCHOOL DISTRICT MILLAGE
District Total: Darlington
School Operations
MUNICIPAL MILLAGE
Edisto Beach
Walterboro
Darlington County
Includes:
Bonds
County Operations
Library
Environmental Services
School Bonds
.01953
.08800
Florence-Darlington Tech.
.20366
.16870
.02246
.01250
MUNICIPAL MILLAGE
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
County Fire
Purpose
Fire Debt
Location
Unincorporated Areas
Millage Rate
County Fire
Fire
Unincorporated Areas
.03356
Darlington
Hartsville
Lamar
Society Hill
.01767
Special Fees (additional charges)
.12566
.14223
.07500
.06300
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Fee Name
Purpose
Location
Road Fee
Road
Maintenance
Solid Waste
Fund
Per Motor Vehicle
$25.00
Name
Fire Districts
Purpose
Fire
Location
Average for 3 Districts
Countywide residences
$60.00
Hartsville Community
Center
Community
Center
Town of Hartsville
Solid Waste User Fee
Fee
Millage Rate
0.11586
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
.01328
.00200
Special Fees (additional charges)
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
Fee Name
Purpose
Location
Solid Waste Fee
Solid Waste
Per Residence
Vehicle Fee
Road Fee
Per Vehicle Owner
Fee
$51.00
$30.00
Industrial Abatements (exemption for qualified industries)
$170,125
Jurisdiction
County Abatement
Local Option Sales Tax Credit Factors
Millage Rate
0.07812
City
City TCF
County TCF
Total TCF
Value of One Mil (based on county operations only)
Edisto Beach
Walterboro
0.000117
0.001506
0.000927
0.000927
0.001044
0.002433
This helps determine the county's tax base for comparative analyses.
$193,885
Local Option Sales Tax Credit Factors
South Carolina Association of Counties
Page 8
City
City TCF
County TCF
Total TCF
Darlington
Hartsville
Lamar
Society Hill
0.002923
0.001757
0.003486
0.004360
0.001400
0.001400
0.001400
0.001400
0.004323
0.003157
0.004886
0.005760
2013 Property Tax Report
Dillon
Dorchester
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Dillon County
COUNTY BASE MILLAGE RATE
.13350
Includes:
County Operations
County Debt Service
.11300
.02050
SCHOOL DISTRICT MILLAGE
District Total: Dillon
Operations of Schools
Dillon County Vocational School
Local Supplement for Teachers
Debt Service
Dillon Northeastern Technical
College
.18170
.14775
.01845
.00900
.00550
.00100
.05020
.00650
.00700
.00500
.00350
.00190
.00100
.00400
District Total: Dorchester 2
.22390
.16860
.04600
.00930
.25730
.22000
.02800
.00930
School Operations
School Debt
.09500
.13800
.14200
Vocational School
District Total: Dorchester 4
School Operations
Special Fees (additional charges)
Fee Name
Purpose
Location
Fire Fee
Fire Protection
Countywide
Solid Waste Disposal Fee Solid Waste
.07910
SCHOOL DISTRICT MILLAGE
MUNICIPAL MILLAGE
Dillon
Lake View
Latta
Dorchester County
Includes:
County Operations
Debt
Capital Improvements
Library
Trident Technical College
Senior Center Operations
Children in Crisis
Fire Capital
School Debt
Fee
Vocational School
$35.00
$90.00
Countywide
MUNICIPAL MILLAGE
Harleyville
North Charleston
Ridgeville
St. George
Summerville
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.13350
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
.10240
.09500
.07790
.08480
.06240
$63,582
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Dillon
Lake View
Latta
0.001986
0.002465
0.002140
0.001620
0.001620
0.001620
0.003606
0.004085
0.003760
Name
Fire Districts
Purpose
Fire
Location
Average for 15 Districts
Millage Rate
.04000
Special Fees (additional charges)
Fee Name
Purpose
Location
City of N. Charleston
Commercial Stormwater
City of N. Charleston
Stormwater Fee
Ridgeville SWCF
Commercial
Stormwater
Residential
Stormwater
Solid Waste
Collection
Solid Waste
Collection &
Disposal
Commercial
Stormwater
Residential
Stormwater
Solid Waste
Collection
City of N. Charleston; $36
per ERU
City of N. Charleston
Solid Waste User Fee
Storm Waste Water
Management Fee
Storm Waste Water
Management Fee
Summerville Solid Waste
Collection Fee
Fee
$36.00
$36.00
Town of Ridgeville
$138.00
Countywide
$75.00
Countywide per parcel, per
EPU
Countywide Per Parcel,
Average for 3 Categories
Town of Summerville
$44.76
$46.50
$102.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.06650
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 9
$495,755
2013 Property Tax Report
Edgefield
Fairfield
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Edgefield County
Includes:
County Operations
Hospital
Industrial Development
County Debt Service
EMS Operations
Recreation
COUNTY BASE MILLAGE RATE
.09849
Fairfield County
.18310
.07490
.00650
.00083
.00436
.01040
.00150
Includes:
County Operations
Hospital Emergency
County Bond
EMS Operational
Library
EMS Capital
Watershed Maintenance
.13750
.00860
.01040
.01760
.00370
.00370
.00160
SCHOOL DISTRICT MILLAGE
District Total: Edgefield
SCHOOL DISTRICT MILLAGE
.22738
.20088
.02650
School Operations
School Bond
District Total: Fairfield
School Debt
MUNICIPAL MILLAGE
Johnston
Trenton
MUNICIPAL MILLAGE
.08113
.06900
Ridgeway
Winnsboro
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
County Fire
.23510
.20310
.03200
School Operations
Purpose
Fire
Location
Unincorporated
Industrial Abatements (exemption for qualified industries)
Millage Rate
Jurisdiction
County Abatement
.01000
Special Fees (additional charges)
Fee Name
Purpose
Location
Public Works Fee
Public Works
Town of Edgefield
Road Maintenance Fee
Roads
Per Vehicle, Countywide
Solid Waste
Solid Waste
Disposal
Countywide
Millage Rate
0.13750
Value of One Mil (based on county operations only)
Fee
This helps determine the county's tax base for comparative analyses.
$180.00
$20.00
$80.00
$127,427
Local Option Sales Tax Credit Factors
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
.05700
.03730
City
City TCF
County TCF
Total TCF
Ridgeway
Winnsboro
0.099990
0.099990
0.001320
0.001320
0.101310
0.101310
Millage Rate
0.08159
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$71,834
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Johnston
Trenton
0.001650
0.000548
0.000790
0.000790
0.002440
0.001338
South Carolina Association of Counties
Page 10
2013 Property Tax Report
Florence
Georgetown
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Florence County
Includes:
County Operations
Florence-Darlington Tech
Public Safety
Library
Senior Citizens Center
Unfunded State Mandates
County Bonds
COUNTY BASE MILLAGE RATE
.08930
Georgetown County
.05390
.01150
.00490
.04660
.00800
.00080
.00850
.00900
Includes:
County Operations
Higher Education
Debt
Environmental Services
Law Enforcement
Economic Development
Bureau of Aging
.02630
.00120
.00810
.00230
.01510
.00050
.00040
SCHOOL DISTRICT MILLAGE
District Total: Florence 1
SCHOOL DISTRICT MILLAGE
District Total: Georgetown
.22100
.18930
.03170
.23540
.19180
.04360
.20500
.19210
.01290
.19180
.13510
.05670
.28690
.24270
.04420
School Bonds
School Operations
District Total: Florence 2
School Bonds
School Operations
District Total: Florence 3
School Operations
School Bonds
District Total: Florence 4
School Operations
School Bonds
District Total: Florence 5
School Operations
School Bonds
School Debt
MUNICIPAL MILLAGE
Andrews
Georgetown
.13050
.08700
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Fire District #1 (county)
Purpose
Fire
Location
Millage Rate
.02810
Fire District #2 (Midway) Fire
Fire District #3 MI/GC
Fire
Recycling/Green boxes
Recycling
.01120
.01000
Tax Districts 1, 2, 3, 4, 41, & 42 .00260
Special Fees (additional charges)
Fee Name
MUNICIPAL MILLAGE
Florence
Johnsonville
Lake City
Olanta
Pamplico
Timmonsville
.13340
.10490
.02850
School Operating
.05670
.05420
.17600
.05730
.09650
.13350
Purpose
Location
Commercial Land Fill Fee Solid Waste
Disposal
Landfill Fee
Solid Waste
Municipalities Only,
Commercial Per Can/Pickup
Per Residential Unit
Road Fee
Roads
Per Vehicle
Stormwater
Stormwater NPDES
Mandate
Unincorporated, Per
Residence
Fee
$22.00
$44.00
$30.00
$52.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Fire Districts
Purpose
Fire
Location
Average for 7 Districts
Millage Rate
Lynches Lake
Watershed
Coward Area
.02221
.01950
Salem Pole Cat
Watershed
Scranton Area
.01580
Millage Rate
0.05390
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$552,952
Special Fees (additional charges)
Fee Name
Purpose
Location
Road Maintenance Fee
Road
Maintenance
Solid Waste
Countywide
$30.00
Countywide
$81.03
Solid Waste Fee
Fee
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.08440
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$439,828
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Florence
Johnsonville
Lake City
Olanta
Pamplico
Timmonsville
0.001700
0.004547
0.002945
0.005202
0.004793
0.003890
0.001781
0.001781
0.001781
0.001781
0.001781
0.001781
0.003481
0.006327
0.004726
0.006982
0.006574
0.005671
South Carolina Association of Counties
Page 11
2013 Property Tax Report
Greenville
Greenwood
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Greenville County
COUNTY BASE MILLAGE RATE
.06580
Includes:
County General Fund
Greenville Tech
Library
Art Museum
Debt
Charity Hospitalization
Certificates of Participation
Solid Waste
.04510
.00530
.00740
.00120
.00170
.00240
.00090
.00180
School Operations
School Debt Service
District Total: Greenville
School Operations
School Debt Service
District Total: Spartanburg 1
School Operations
School Debt Service
.07430
.01010
.00210
.05600
.00610
SCHOOL DISTRICT MILLAGE
District Total: Greenwood 50
School Operations
School Bond
SCHOOL DISTRICT MILLAGE
District Total: Anderson 2
Greenwood County
Includes:
Special Funds
Capital Budget
County Operations
Bonded Indebtedness
Library
.25880
.21480
.04400
.17750
.13000
.04750
.29990
.22890
.07100
Countywide School
Vocational Facility
Special Education
District Total: Greenwood 51
School Bond
Special Education
Library
Vocational Facility
School Operations
MUNICIPAL MILLAGE
Fountain Inn
Greenville
Greer
Mauldin
Simpsonville
Travelers Rest
Countywide School
.07260
.08540
.09780
.05630
.06170
.08510
District Total: Greenwood 52
School Bonds
Library
Countywide School
Special Education
School Operations
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Berea Sewer
Purpose
Sewer
Location
Vocational Facility
Millage Rate
MUNICIPAL MILLAGE
.02430
Community Light Districts Lights
Average of 18 Districts
Fire Districts
Fire
Average for 30 Districts
.00740
.03650
Greenville Memorial
Auditorium
Marietta Water
Recreation
Portions of County
.00040
Water
Table Rock Area
Metro Sewer
Sewer
Metro Area Sewer
.00660
.00570
Piedmont Sewer & Light
Sanitation
Sewer, Light,
Fire, Water
Solid Waste
Taylors Sewer
Sewer
Wade Hampton Sewer
Sewer
Greenwood
Hodges
Ninety Six
Orchard Park
Springwood
Troy
Ware Shoals
.00800
Unincorporated Areas
.01450
.01940
Wade Hampton Subdivision
.01070
.24810
.12970
.06140
.00640
.03900
.00650
.00510
.25150
.01580
.00510
.00640
.00650
.17870
.03900
.22400
.03640
.00640
.03900
.00510
.13060
.00650
.09870
.04660
.11330
.09870
.09870
.01740
.09600
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Average of 21
Subdivisions
Metro Sewer Service
Purpose
Lights
Location
Subdivisions
Sewer Debt
Countywide less Ware Shoals,
Ninety Six, & Troy
Special Fees (additional charges)
Fee Name
Purpose
Location
Road Maintenance Fee
Road
Maintenance
Per Vehicle
.01811
.00880
Special Fees (additional charges)
Fee
Fee Name
$15.00
Purpose
Harborside
Industrial Abatements (exemption for qualified industries)
Hillbrook
Jurisdiction
City Abatement - Greenville
Millage Rate
Hunters Creek
Location
Hillbrook Subdivision
Hunters Glenn
Hunters Glenn Subdivision
0.09780
Lost Lure
Lost Lure Subdivision
County Abatement
0.06050
Quail Run
Lights, Entrance Quail Run Subdivision
Saddle Hill
Lights, Entrance Saddle Hill Subdivision
Winding Creek
$1,907,491
Woodbury Place
$50.00
$75.00
$250.00
$200.00
$75.00
$50.00
$50.00
$85.00
$75.00
Sewers, Lights
0.08540
Value of One Mil (based on county operations only)
Fee
Harborside Subdivision
City Abatement - Greer
This helps determine the county's tax base for comparative analyses.
Millage Rate
Winding Creek Subdivision
Lights, Entrance
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Greenwood
Millage Rate
0.09870
County Abatement
0.07430
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 12
$161,658
2013 Property Tax Report
Hampton
Horry
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Hampton County
COUNTY BASE MILLAGE RATE
.19680
Includes:
County Operations
.19680
SCHOOL DISTRICT MILLAGE
District Total: Hampton 1
.22200
.19800
.02400
.32800
.29900
.02900
School Operations
School Bonds
District Total: Hampton 2
School Operations
School Bonds
.04520
.03560
.00500
.00180
.00070
.00040
.00170
SCHOOL DISTRICT MILLAGE
District Total: Horry
School Operation Fund
MUNICIPAL MILLAGE
Brunson
Estill
Fairfax
Gifford
Hampton
Varnville
Yemassee
Horry County
Includes:
County Operations
Debt
Horry/Georgetown Tech
Higher Education Commission
Senior Citizens Fund
County Recreation
Board of Education Debt Service
Fund
.08033
.15400
.10700
.05500
.07100
.07100
.07000
.13020
.12020
.01000
MUNICIPAL MILLAGE
Atlantic Beach
Aynor
Briarcliffe Acres
Conway
Loris
Myrtle Beach
North Myrtle Beach
Surfside Beach
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Millage Rate
.08450
.06080
.05080
.07930
.11170
.06610
.03800
.04000
Name
Fire Capital Reserve
Purpose
Location
Capital Reserve Unincorporated
Rural Fire
Fire
Unincorporated
.01700
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Rural Fire Bond
Fire Bond
Unincorporated
.00200
Name
Arcadian Shores
.00100
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.19680
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$47,854,804
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Brunson
Estill
Fairfax
Gifford
Hampton
Unincorporated
Varnville
Yemasee
0.002000
0.001166
0.001875
0.001591
0.000590
0.000000
0.001760
0.001699
0.001224
0.001224
0.001224
0.001224
0.001224
0.001224
0.001224
0.001224
0.003224
0.002390
0.003099
0.002815
0.001814
0.001224
0.002984
0.002923
Buck Creek Watershed
Purpose
Road
Maintenance
Watershed
Cartwheel Watershed
Watershed
Crab Tree Watershed
Location
Arcadian Shores
Millage Rate
.03230
District 9
.00320
Watershed
District 12
.00340
.00320
Fire District
Fire
.01950
Gapway Swamp
Watershed
Mt. Gilead Road
Maintenance
Murrells Inlet Fire District
Watershed
Unincorporated Areas except
Murrells Inlet
District 15
Mt. Gilead, Unincorporated
.00700
Road
Maintenance
Fire
.00310
Murrells Inlet
.01000
Simpson Creek Watershed Watershed
District 30
Socastee Community
Recreation
Solid Waste Program
Recreation
Socastee, Unincorporated
.00290
.00180
Solid Waste
Unincorporated Areas
Todd Swamp Watershed
Watershed
District 35
.00600
.00310
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 13
$1,919,000
2013 Property Tax Report
Jasper
Lancaster
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Jasper County
COUNTY BASE MILLAGE RATE
.14200
Includes:
County Operations
Emergency Services
.08650
.05550
SCHOOL DISTRICT MILLAGE
District Total: Jasper
.16600
.16600
Operations
Lancaster County
.09041
Includes:
County Operations
Debt
Capital Improvement
Courthouse Fire Security
.07565
.00716
.00430
.00330
SCHOOL DISTRICT MILLAGE
District Total: Lancaster
MUNICIPAL MILLAGE
Hardeeville
Ridgeland
.19195
.14500
.04300
.00395
School Operating
.14200
.11420
Debt Service
USC-L
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Cherry Point Fire
Purpose
Fire
Location
Cherry Point
MUNICIPAL MILLAGE
Millage Rate
Kershaw
Lancaster
.03300
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Special Fees (additional charges)
Millage Rate
0.19100
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
Fee Name
Purpose
Location
#10 Indian Land Fire
Fire
Indian Land
#14 Fire District
Fire Fee- per
2,500 sqft
Road Bond
Pleasant Valley
Road
Maintenance
Per Motor Vehicles
$101,000
Brookchase Road Bond
Local Option Sales Tax Credit Factors
Road Maintenance Fee
City
City TCF
County TCF
Total TCF
Hardeeville
Ridgeland
0.001156
0.002700
0.001070
0.001070
0.002226
0.003770
.07500
.15470
Fee
$75.00
$75.00
District 87
$225.00
$25.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Lancaster
Kershaw
Millage Rate
0.15470
County Abatement
0.09050
Value of One Mil (based on county operations only)
Millage Rates
This helps determine the county's tax base for comparative analyses.
$259,350
COUNTY BASE MILLAGE RATE
Kershaw County
.07390
Includes:
County Operations
Debt
.06510
.00880
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Kershaw
Lancaster
0.002281
0.002200
0.000706
0.000706
0.002987
0.002906
SCHOOL DISTRICT MILLAGE
District Total: Kershaw
.22110
.15690
.06420
School Operations
School Debt
MUNICIPAL MILLAGE
Camden
.08960
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
County Fire
Purpose
Fire
Location
Unincorporated Areas
Millage Rate
County Sewer District
Sewer
Unincorporated Areas
.00970
.00260
Lugoff Fire District
Fire
Town of Lugoff
.02940
Special Fees (additional charges)
Fee Name
Purpose
Location
Fee
Solid Waste
Solid Waste
Collection and
Disposal
Countwide
$55.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.08620
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$208,578
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Camden
0.002000
0.001018
0.003018
South Carolina Association of Counties
Page 14
2013 Property Tax Report
Laurens
Lee
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Laurens County
COUNTY BASE MILLAGE RATE
.08470
Includes:
Operations & Capital
Improvements
Bonds
Indigent Care
EMS
Reserve Fund
.06470
.00600
.00100
.00700
.00600
Special School
School Bonds
District Total: Laurens 55
Special School
School Bonds
District Total: Laurens 56
Special School
School Bonds
District Total: Ware Shoals 51
Special School
School Bonds
School Operations
2005 School Refunding Bond
Teacher's Supplement
Bishopville
Lynchburg
.12600
.19000
Special Fees (additional charges)
Fee Name
Purpose
Location
Road Maintenance
Roads
Countywide
Vehicle Fee
Schools
Per Vehicle
Fee
$15.00
$10.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.15920
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
.09750
.07320
.07960
.12350
Name
County Fire
Purpose
Fire
Education Colleges
Piedmont Tech
& USC
Road
Maintenance
Water & Sewer
$34,778
Local Option Sales Tax Credit Factors
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Water & Sewer Bond
.17450
.13400
.03850
.00200
MUNICIPAL MILLAGE
MUNICIPAL MILLAGE
Lakeview Acres
.15920
.00030
.01400
District Total: Lee
.17750
.13000
.04750
.21550
.16750
.04800
.24950
.16750
.08200
.24000
.22420
.01580
Clinton
Fountain Inn
Gray Court
Laurens
.17350
SCHOOL DISTRICT MILLAGE
SCHOOL DISTRICT MILLAGE
District Total: Greenville 52
Lee County
Includes:
County Operations
2004 County Bond
2011 Bond
Location
Countywide less Laurens,
Clinton, Fountain Inn
Countywide
City
City TCF
County TCF
Total TCF
Bishopville
Lynchburg
0.001031
0.003003
0.001301
0.001301
0.002332
0.004304
Millage Rate
.02000
.00100
Lakeview Subdivision
.00730
Most Unincorporated Areas
and Town of Cross Hill
.00330
Special Fees (additional charges)
Fee Name
Purpose
Location
City Road Fee
Roads
City of Laurens
County Road Fee
Roads
Fountain Inn Public Works Public Works
Fee
$5.00
$15.00
$26.00
$60.00
$20.00
Per Motorized Vehicle
City of Fountain Inn
Landfill Fee
Solid Waste
Countywide
Laurens City
Improvement Fee
City
Improvement
City of Laurens
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Clinton
Millage Rate
City Abatement - Laurens
0.09750
0.06175
County Abatement
0.08470
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$167,750
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Clinton
Fountain Inn
Gray Court
Laurens
0.002395
0.001300
0.003050
0.001400
0.001225
0.001225
0.001225
0.001225
0.003620
0.002525
0.004275
0.002625
South Carolina Association of Counties
Page 15
2013 Property Tax Report
Lexington
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rates
Millage Rate
0.07832
COUNTY BASE MILLAGE RATE
Value of One Mil (based on county operations only)
Lexington County
.08349
This helps determine the county's tax base for comparative analyses.
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
.02454
.00621
.00070
.00089
.00050
.00330
.00822
.00109
.00080
.00297
.00140
.03287
Marion
Millage Rates
COUNTY BASE MILLAGE RATE
School Bonds
District Total: Lexington 2
School Operations
School Bonds
District Total: Lexington 3
School Operations
School Bonds
District Total: Lexington 4
School Operations
School Bonds
District Total: Lexington 5
School Operations
School Bonds
.11700
.10500
.00300
.00600
.00300
District Total: Marion County
Operations
.34280
.27150
.07130
.17621
.14646
.02975
.29685
.26175
.03510
.37610
.30620
.06990
.28177
.22927
.05250
School Operations
Marion County
Includes:
County Operations
Debt Retirement
Capital Improvement
General Obligation Bonds
SCHOOL DISTRICT MILLAGE
SCHOOL DISTRICT MILLAGE
District Total: Lexington 1
County Board Lease
.17600
.16800
.00800
MUNICIPAL MILLAGE
Marion
Mullins
Nichols
Sellers
.12800
.16700
.09400
.15500
Special Fees (additional charges)
Fee Name
Purpose
Location
Decal Fee
Decal Issuance
Per Vehicle
Fire Fee
Fire
Fire Fee
Fire
Fire Fee
Fire
Mfg, Unincorp. Areas;
Varies by Acreage
Residential, Unincorp.
Areas; Varies by Acreage
Per Vehicle, Unincorp. Areas
Road and Bridge Fee
Road and
Bridge
Maintenance
MUNICIPAL MILLAGE
Batesburg-Leesville
Cayce
Chapin
Columbia
Gilbert
Lexington
Pelion
Springdale
Summit
Swansea
West Columbia
$1,046,743
.09005
.04417
.01150
.09810
.00500
.03514
.01800
.05770
.00610
.09694
.06188
Fee
$1.00
$500.00
$35.00
$5.00
$30.00
Per Vehicle
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.11700
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$65,647
Local Option Sales Tax Credit Factors
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Hollow Creek
Purpose
Watershed
Location
Hollow Creek District
ICRC
District Five
.00525
ICRC
Recreation
Bonds
Recreation
District Five
.01335
Isle of Pines
Water & Sewer
District Five
.04800
LCRAC
Countywide less District Five
.00342
LCRAC
Recreation
Bonds
Recreation
Countywide less District Five
.01232
Rural Fire
Fire
Countywide less Cayce, West
Columbia
.01707
City
City TCF
County TCF
Total TCF
Marion
Mullins
Nichols
Sellers
0.001600
0.001936
0.001085
0.003588
0.001187
0.001187
0.001187
0.001187
0.002787
0.003123
0.002272
0.004775
Millage Rate
.00016
Special Fees (additional charges)
Fee Name
Purpose
Location
Sanitation
Irmo
Street Pavement
Lexington Town, Golden
Hills Subdivision
Stonebridge Subdivision
Street Pavement
South Carolina Association of Counties
Fee
$180.00
$105.00
$365.00
Page 16
2013 Property Tax Report
Marlboro
McCormick
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Marlboro County
Includes:
County Operations
North Eastern Technical College
Emergency Medical Services
GO Bonds
COUNTY BASE MILLAGE RATE
.10610
McCormick County
.13000
.08670
.00370
.01045
.00525
Includes:
County Operations
2006 County Bond
2005 County Bond
County Bond 2008 B
.12370
.00160
.00320
.00150
SCHOOL DISTRICT MILLAGE
SCHOOL DISTRICT MILLAGE
District Total: Marlboro
District Total: McCormick
.21828
.18528
.03300
School Operating
School Bonds
School Series 2002 Bond
MUNICIPAL MILLAGE
Bennettsville
Blenheim
Clio
McColl
Tatum
MUNICIPAL MILLAGE
McCormick
.10700
.05300
.10913
.10800
.01400
Purpose
Fire
Name
Savannah Lakes Village
Location
Road Maintenance Fee
Road
Maintenance
Countywide
Location
Savannah Lakes Village
Millage Rate
.01240
Fee Name
Purpose
Location
Savannah Lakes Village
Public Safety
Savannah Lakes Village
Fee
$372.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Special Fees (additional charges)
Purpose
Purpose
Public Safety
Special Fees (additional charges)
Location
Millage Rate
Countywide less Bennettsville
.01335
& Clio
Fee Name
.11100
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Rural Fire
.16030
.12930
.03100
School District
Fee
Millage Rate
0.13000
Value of One Mil (based on county operations only)
$30.00
This helps determine the county's tax base for comparative analyses.
$39,730
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
Local Option Sales Tax Credit Factors
$60,000
Local Option Sales Tax Credit Factors
City
City TCF
County TCF
Total TCF
Bennettsville
Blenheim
Clio
McColl
Tatum
0.002217
0.002571
0.001595
0.001971
0.001294
0.001452
0.001452
0.001452
0.001452
0.001452
0.003669
0.004023
0.003047
0.003423
0.002746
City
City TCF
County TCF
Total TCF
McCormick
0.003787
0.000460
0.004247
Newberry
Millage Rates
COUNTY BASE MILLAGE RATE
Newberry County
.14420
Includes:
County Operations
Community Services
Debt Service
.12870
.00670
.00880
SCHOOL DISTRICT MILLAGE
District Total: Newberry
Ordinary School
School Debt
.23980
.18680
.05300
MUNICIPAL MILLAGE
Little Mountain
Newberry
Pomaria
Prosperity
Whitmire
.05150
.08640
.00360
.03760
.10080
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.14420
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 17
$115,104
2013 Property Tax Report
Oconee
Orangeburg
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Oconee County
Includes:
County Operations
Bonds
Economic Development
Bridges/Culverts
Tri County Tech Operation
Road Maintenance
COUNTY BASE MILLAGE RATE
.07100
Orangeburg County
.13230
.05760
.00600
.00220
.00100
.00210
.00210
Includes:
County Wide Fire
County Operations
Special Education Fund
Solid Waste
Capital Improvement
Debt Service
.01700
.08900
.00780
.01000
.00150
.00700
SCHOOL DISTRICT MILLAGE
SCHOOL DISTRICT MILLAGE
District Total: Oconee
District Total: Orangeburg 3
.14110
.11010
.03100
School Operations
School Bonds
School Operation
School Debt
County Fiscal Commission
MUNICIPAL MILLAGE
Salem
Seneca
Walhalla
West Union
Westminster
District Total: Orangeburg 4
.03490
.05530
.08400
.04600
.09070
School Operation
School Debt
County Fiscal Commission
District Total: Orangeburg 5
School Operation
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Keowee Fire District
Purpose
Location
Fire Department District 17 Only
Municipal Fire
Municipal Fire
Service
County Fiscal Commission
Millage Rate
School Debt
.01450
Unincorporated Areas
MUNICIPAL MILLAGE
.00290
Bowman
Branchville
Cope
Cordova
Elloree
Eutawville
Holly Hill
Livingston
Neeses
North
Norway
Orangeburg
Rowesville
Santee
Springfield
Vance
Woodford
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.07390
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
.26500
.17650
.05850
.03000
.22200
.15000
.04200
.03000
.24930
.19430
.03000
.02500
$497,784
.09000
.06800
.02500
.01600
.08000
.07220
.07600
.02000
.03300
.08100
.05700
.09000
.04500
.13420
.05800
.05000
.01000
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Brookdale Lights
Purpose
Street Lights
Location
Brookdale Subdivision
Millage Rate
Creekmore Lights
Street lights
Creekmore Subdivision
New Brooklyn Lights
Street Lights
New Brooklyn Subdivision
.00600
.00320
Santee Fire
Fire
Santee
.01700
Watershed
Drainage
Districts 35 and 37
.01200
Whittaker Heights
Street Lights
Whittaker Heights Subdivision
.00570
.00430
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
Page 18
$250,946
2013 Property Tax Report
Pickens
Richland
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Pickens County
COUNTY BASE MILLAGE RATE
.05710
Includes:
County Operations
Bonds
.05320
.00390
SCHOOL DISTRICT MILLAGE
District Total: Pickens
.16900
.10800
.05250
.00600
.00250
School Operations
School Bonds
Pickens County Library
Tri-County Tech
MUNICIPAL MILLAGE
Central
Clemson
Easley
Liberty
Norris
Pickens
Six Mile
.07200
.08340
.05800
.08000
.07220
.06030
.03180
Purpose
Sewer
Georges Creek
.11120
.05280
.01480
.00900
.00120
.00130
.00320
.00320
.00080
.00460
.01930
.00050
.00050
SCHOOL DISTRICT MILLAGE
District Total: Lexington 5
School Bonds
District Total: Richland 1
Location
Unincorporated Areas
School Operations
School Bonds
Millage Rate
.00190
District Total: Richland 2
.00060
School Operations
Keowee Springs
Dam & Surface Georges Creek
Water
Improvement
Fire Protection Unincorporated Area
Keowee Vineyards
Fire Protection
Unincorporated Areas
.03840
Sedgewood
Street Lights
Sedgewood Subdivision
Shady Grove
Fire Protection
.00650
.01160
School Bonds
MUNICIPAL MILLAGE
.05670
Cayce
Columbia
Eastover
Forest Acres
Special Fees (additional charges)
Fee Name
Purpose
Fire Districts
Fire
Saluda Ridge
.28180
.22930
.05250
.30170
.24870
.05300
.38550
.29150
.09400
School Operations
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
County Sewer
Richland County
Includes:
County Operations
Library
Bonds
Mental Health
Riverbanks Zoo Operating
Landfill
Capital Replacement
Riverbanks Zoo Bonds
Midlands Tech
Countywide Fire
Conservation Commission
Neighborhood Redevelopment
Location
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Fee
Average for 11 Districts
Name
East Richland PSD
$71.68
$35.00
Per Parcel
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Easley
Location
Millage Rate
Roughly Arcadia Lakes &
.00400
Forest Acres
Countywide less Columbia
.00300
Recreation Commission
Purpose
Water/Sewer
Bonds
Recreation
Bonds
Recreation
Rural Fire
Fire Bonds
Countywide less Arcadia
Lakes, Columbia, & Irmo
Stormwater Management
Stormwater
Recreation Bonds
Millage Rate
City Abatement - Liberty
0.05800
0.08000
County Abatement
0.05710
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
City TCF
County TCF
Total TCF
Central
Clemson
Easley
Liberty
Norris
Pickens
Six Mile
0.002931
0.001244
0.001555
0.002129
0.002232
0.002431
0.001457
0.000945
0.000945
0.000945
0.000945
0.000945
0.000945
0.000945
0.003876
0.002189
0.002500
0.003074
0.003177
0.003376
0.002402
Countywide less Columbia
.01140
.00180
.00310
Special Fees (additional charges)
$451,884
Local Option Sales Tax Credit Factors
City
.04420
.09810
.12000
.04700
Fee Name
Purpose
Location
Residential Solid Waste
Fee
Road Maintenance Fee
Solid Waste
Unincorporated Areas
Repair County
Roads
All Motor Vehicles
Fee
$249.00
$20.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.08650
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$1,457,000
Local Option Sales Tax Credit Factors
South Carolina Association of Counties
Page 19
City
City TCF
County TCF
Total TCF
Columbia
Eastover
Forest Acres
0.001881
0.004472
0.001176
0.001270
0.001270
0.001270
0.003151
0.005742
0.002446
2013 Property Tax Report
Saluda
Spartanburg
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Saluda County
COUNTY BASE MILLAGE RATE
.14030
Includes:
County Operations
Law Enforcement
Planning and Economic
Development
Public Building Maintenance
Piedmont Technical
Piedmont Tech Bond
Fire Board
.13160
.00100
.00100
.00050
.00300
.00220
.00100
SCHOOL DISTRICT MILLAGE
District Total: Aiken 2
School Operating
School Bonds
District Total: Lexington 55
School Operating
School Bonds
District Total: Saluda 77
School Operating
School Bonds
.17060
.14160
.02900
.29685
.26175
.03510
.16700
.13480
.03220
.08180
.05060
.00160
.00500
.00130
.01070
.00640
.00100
.00370
.00050
.00100
SCHOOL DISTRICT MILLAGE
District Total: Greenville
Current School
School Bonds
District Total: Spartanburg 1
General School
Current School
Swofford Vocational School
McCarthy/Teszler
MUNICIPAL MILLAGE
Batesburg-Leesville
Monetta
Ridge Spring
Saluda
Spartanburg County
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
School Bonds
.09005
.01700
.09500
.08230
University School
District Total: Spartanburg 2
University School
Swofford Vocational School
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
McCarthy/Teszler
Millage Rate
General School
0.14030
School Bonds
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
Current School
$53,651
District Total: Spartanburg 3
Local Option Sales Tax Credit Factors
McCarthy/Teszler
City
City TCF
County TCF
Total TCF
University School
Batesburg-Leesville
Monetta
Ridge Spring
Saluda
0.002047
0.002171
0.002013
0.001881
0.000905
0.000905
0.000905
0.000905
0.002952
0.003076
0.002918
0.002786
Daniel Morgan Vocational School
General School
Current School
School Bonds
District Total: Spartanburg 4
University School
RD Anderson Vocational School
Current School
McCarthy/Teszler
General School
School Bonds
District Total: Spartanburg 5
Current School
School Bonds
McCarthy/Teszler
University School
General School
RD Anderson Vocational School
District Total: Spartanburg 6
University School
Current School
RD Anderson Vocational School
General School
School Bonds
McCarthy/Teszler
District Total: Spartanburg 7
South Carolina Association of Counties
Page 20
.17750
.13000
.04750
.30090
.01300
.19400
.00900
.01050
.07100
.00340
.23280
.00340
.00900
.01050
.01300
.03620
.16070
.31030
.01050
.00340
.00980
.01300
.22790
.04570
.22960
.00340
.00460
.18410
.01050
.01300
.01400
.23290
.18480
.01660
.01050
.00340
.01300
.00460
.22280
.00340
.15010
.00460
.01300
.04120
.01050
.31110
2013 Property Tax Report
McCarthy/Teszler
Daniel Morgan Vocational School
School Bonds
University School
Current School
General School
Sumter
.01050
.00980
.05900
.03400
.18480
.01300
Millage Rates
COUNTY BASE MILLAGE RATE
Sumter County
MUNICIPAL MILLAGE
Campobello
Chesnee
Cowpens
Duncan
Greer
Inman
Landrum
Lyman
Pacolet
Reidville
Spartanburg
Wellford
Woodruff
.10700
Includes:
County Operations
General Obligation Bonds
USC-Sumter
Capital Improvement Fund
Central Carolina Technical
College
Solid Waste
Tax Reform Mandate - General
Fund
Tax Reform Mandate - Solid
Waste
.12000
.13800
.10840
.07570
.09780
.06020
.07390
.05460
.07500
.01500
.10300
.05790
.10300
District Total: Sumter
Metro Sub District B
Water
Spartanburg Sanitary
Sewer
Startex Wellford Water
District
Twin Lakes
Sewer
MUNICIPAL MILLAGE
Location
Millage Rate
Lakewood Hills Subdivision
.00820
Mayesville
Pinewood
Sumter
.05960
.00750
Sewer District S3
.01200
Twin Lakes Subdivision
Name
Fire Districts
.01650
Purpose
Fire
Location
Average for 2 Districts
Millage Rate
.02310
Special Fees (additional charges)
.01080
Special Fees (additional charges)
Fee Name
Purpose
Location
Road Fee
Roads
Countywide
Countywide
Fee
$15.00
$42.44
$15.00
$1.50
Solid Waste Fee
Solid Waste
Fee
Stormwater Fee
Stormwater
Countywide
City of Spartanburg
$18.00
Technology Fee
Technology
Countywide
Per Vehicle
$1.00
$84.00
Value of One Mil (based on county operations only)
$21.60
$47.00
$45.00
$60.00
Local Option Sales Tax Credit Factors
Fee Name
Purpose
Location
City Solid Waste Fee
Solid Waste
Trans Station
Decal Renewal
Garbage
.05000
.05550
.10200
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Water
Dam
Maintenance
Woodruff Roebuck Water Water
District
Decal Renewal Fee
.00070
.21100
.15100
.06000
School Operations
School Bonds
Purpose
Street Lights
.00400
.00160
SCHOOL DISTRICT MILLAGE
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Lakewood Hills
.08050
.01500
.00100
.00100
.00320
Greer Storm Water Fee
City residential City of Spartanburg
garbage pick up
Storm Water
Greer; 21.60 per ERU
Landfill Fee
Solid Waste
Countywide
Pacolet Sanitation Fee
Sanitation
Pacolet
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
Tag Renewal Fee
Tag Renewal
Per Vehicle
This helps determine the county's tax base for comparative analyses.
City
City TCF
County TCF
Total TCF
Mayesville
Pinewood
Sumter
0.001680
0.001710
0.019820
0.014450
0.014450
0.014450
0.016130
0.016160
0.034270
$276,500
$75.00
$30.00
$24.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Greer
Millage Rate
0.09780
City Abatement - Spartanburg
0.10300
County Abatement
0.06680
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
$973,706
Page 21
2013 Property Tax Report
Union
Williamsburg
Millage Rates
Millage Rates
COUNTY BASE MILLAGE RATE
Union County
COUNTY BASE MILLAGE RATE
.13760
Includes:
County Operations
Veterans Park
Economic Development Fund
Quick Jobs Development Ctr
Library
2000 Bond Issue
Higher Education
Emergency Medical Services
Sports Complex
.10900
.00040
.00320
.00300
.00400
.00400
.00200
.00900
.00300
School Bond
School Operations
School Bond/Debt Service
Andrews
Greeleyville
Hemingway
Kingstree
Lane
.12000
.10630
.09250
Purpose
Fire
Location
Average for 11 Districts
Name
Fire Districts
Fee Name
.01523
Purpose
Landfill Fee
Landfill
Operations
Road and Bridge Fee
Road and
Bridge
Maintenance
Solid Waste Disposal Fee Solid Waste
Disposal
Millage Rate
0.13760
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
Purpose
Fire
Location
Average for 2 Districts
Millage Rate
.02178
Special Fees (additional charges)
Millage Rate
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
.13050
.16210
.09860
.15800
.22350
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Fire Districts
.16650
.13200
.03450
MUNICIPAL MILLAGE
MUNICIPAL MILLAGE
Carlisle
Jonesville
Union
.11500
.01080
.02970
.01160
District Total: Williamsburg
.16790
.11990
.04800
School Operations
.16710
SCHOOL DISTRICT MILLAGE
SCHOOL DISTRICT MILLAGE
District Total: Union
Williamsburg County
Includes:
County Operations
Hospital
Debt Retirement
Technical College
$61,000
Location
Fee
Per Household
$30.00
Per Vehicle
$30.00
Countywide
$95.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
County Abatement
Millage Rate
0.15550
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
$87,785
Local Option Sales Tax Credit Factors
South Carolina Association of Counties
Page 22
City
City TCF
County TCF
Total TCF
Andrews
Greelyville
Hemingway
Kingstree
Lane
0.000500
0.003895
0.002708
0.004288
0.006195
0.001377
0.001377
0.001377
0.001377
0.001377
0.001877
0.005272
0.004085
0.005665
0.007572
2013 Property Tax Report
York
Millage Rates
COUNTY BASE MILLAGE RATE
York County
.06450
Includes:
County Operations
Bond Retirement
Library Operations
Cultural and Heritage Comm.
York Technical Operations
.04640
.00690
.00440
.00260
.00420
SCHOOL DISTRICT MILLAGE
District Total: Clover 2
.22300
.16900
.03000
.02400
.27040
.15490
.08550
.03000
.22340
.14140
.05200
.03000
.28360
.17560
.07800
.03000
Special School
County Wide
School Bonds
District Total: Fort Mill 4
Special School
School Bonds
County Wide
District Total: Rock Hill 3
Special School
School Bonds
County Wide
District Total: York 1
Special School
School Bonds
County Wide
MUNICIPAL MILLAGE
Clover
Fort Mill
Hickory Grove
Rock Hill
Sharon
Tega Cay
York
.11800
.08600
.03700
.09350
.03000
.08900
.11500
OTHER MILLAGES NOT INCLUDED IN COUNTY BASE
Name
Fire Districts
Purpose
Fire
Location
Average for 7 Districts
Millage Rate
Fishing Creek Watershed
Watershed
Fishing Creek Area
.00370
.00160
Recreation
Recreation
Countywide
.00150
Rockhill Landscape
City of Rock Hill
.00710
Rural Fire Program
Landscape
Maintenance
Rural Fire
Unincorporated Areas
.00440
Solid Waste Program
Solid Waste
Unincorporated Areas
.00350
Special Fees (additional charges)
Fee Name
Purpose
Location
Tega Cay Stormwater
Stormwater fee
City of Tega Cay
Fee
$96.00
Industrial Abatements (exemption for qualified industries)
Jurisdiction
City Abatement - Clover
Millage Rate
0.11800
City Abatement - Rock Hill
0.09350
County Abatement
0.06030
Value of One Mil (based on county operations only)
This helps determine the county's tax base for comparative analyses.
South Carolina Association of Counties
$1,117,251
Page 23
2013 Property Tax Report
This page intentionally left blank.
South Carolina Association of Counties
Page 24
2013 Property Tax Report
Local Option Sales Tax Credit Factors
Abbeville
Chesterfield
Lancaster
City
City TCF
County TCF
Total TCF
City
City TCF
County TCF
Total TCF
City
City TCF
County TCF
Abbeville
0.001908
0.001200
0.003108
Cheraw
0.002039
0.001667
0.003706
Kershaw
0.002281
0.000706
0.002987
Calhoun Falls
Donalds
0.002970
0.000379
0.001200
0.001200
0.004170
0.001579
Chesterfield
Jefferson
0.002605
0.003211
0.001667
0.001667
0.004272
0.004878
Lancaster
0.002200
0.000706
0.002906
Honea Path
0.002918
0.001200
0.004118
McBee
0.001772
0.001667
0.003439
Ware Shoals
0.001000
0.001200
0.002200
Pageland
0.002110
0.001667
0.003777
City
City TCF
County TCF
Total TCF
Patrick
0.004139
0.001667
0.005806
Clinton
0.002395
0.001225
0.003620
Fountain Inn
Gray Court
0.001300
0.003050
0.001225
0.001225
0.002525
0.004275
Laurens
0.001400
0.001225
0.002625
City
Bishopville
City TCF
0.001031
County TCF
0.001301
Total TCF
0.002332
Lynchburg
0.003003
0.001301
0.004304
City
Marion
City TCF
0.001600
County TCF
0.001187
Total TCF
0.002787
Mullins
0.001936
0.001187
0.003123
Nichols
0.001085
0.001187
0.002272
Sellers
0.003588
0.001187
0.004775
Total TCF
Allendale
Clarendon
City
Allendale
City TCF
0.002300
County TCF
0.001420
Total TCF
0.003720
City
City TCF
County TCF
Total TCF
Fairfax
0.001875
0.001420
0.003295
Manning
0.002528
0.001508
0.004036
Paxville
0.000000
0.001508
0.001508
Summerton
Turbeville
0.002637
0.004289
0.001508
0.001508
0.004145
0.005797
Bamberg
City
Bamberg
City TCF
0.001241
County TCF
0.001291
Total TCF
0.002532
Denmark
0.002533
0.001291
0.003824
Ehrhardt
Olar
0.002314
0.001214
0.001291
0.001291
0.003605
0.002505
Barnwell
Colleton
City
Edisto Beach
City TCF
0.000117
County TCF
0.000927
Total TCF
0.001044
Walterboro
0.001506
0.000927
0.002433
Darlington
Total TCF
Laurens
Lee
Marion
City
City TCF
County TCF
Total TCF
Barnwell
Blackville
0.001197
0.002445
0.001245
0.001245
0.002442
0.003690
City
Darlington
City TCF
0.002923
County TCF
0.001400
Total TCF
0.004323
Snelling
0.000846
0.001245
0.002091
Hartsville
0.001757
0.001400
0.003157
Williston
0.001445
0.001245
0.002690
Lamar
0.003486
0.001400
0.004886
City
City TCF
County TCF
Society Hill
0.004360
0.001400
0.005760
Bennettsville
0.002217
0.001452
0.003669
Blenheim
Clio
0.002571
0.001595
0.001452
0.001452
0.004023
0.003047
Berkeley
Dillon
Marlboro
City
Bonneau
City TCF
0.000400
County TCF
0.000713
Total TCF
0.001113
City
City TCF
County TCF
Total TCF
McColl
0.001971
0.001452
0.003423
Charleston
0.000356
0.000713
0.001069
Dillon
0.001986
0.001620
0.003606
Tatum
0.001294
0.001452
0.002746
Goose Creek
Hanahan
0.000978
0.001080
0.000713
0.000713
0.001691
0.001793
Lake View
Latta
0.002465
0.002140
0.001620
0.001620
0.004085
0.003760
Jamestown
0.001867
0.000713
0.002580
Moncks Corner
0.001043
0.000713
0.001756
City TCF
0.003787
County TCF
0.000460
Total TCF
0.004247
Otranto (Hanahan)
0.001080
0.000713
0.001793
City
City TCF
County TCF
Total TCF
St. Stephen
Summerville
0.002857
0.001329
0.000713
0.000713
0.003570
0.002042
Johnston
Trenton
0.001650
0.000548
0.000790
0.000790
0.002440
0.001338
City
Central
City TCF
0.002931
County TCF
0.000945
Total TCF
0.003876
Calhoun
McCormick
City
McCormick
Edgefield
Fairfield
Pickens
Clemson
0.001244
0.000945
0.002189
City
City TCF
County TCF
Total TCF
City
City TCF
County TCF
Total TCF
Easley
0.001555
0.000945
0.002500
Cameron
St. Matthews
0.001128
0.002046
0.000643
0.000643
0.001771
0.002689
Ridgeway
Winnsboro
0.099990
0.099990
0.001320
0.001320
0.101310
0.101310
Liberty
Norris
0.002129
0.002232
0.000945
0.000945
0.003074
0.003177
Pickens
0.002431
0.000945
0.003376
Six Mile
0.001457
0.000945
0.002402
City TCF
0.001881
County TCF
0.001270
Total TCF
0.003151
Charleston
Florence
City
Awendaw
City TCF
0.000210
County TCF
0.000860
Total TCF
0.001070
City
Florence
City TCF
0.001700
County TCF
0.001781
Total TCF
0.003481
Charleston
0.000770
0.000860
0.001630
Johnsonville
0.004547
0.001781
0.006327
Folly Beach
0.000140
0.000860
0.001000
Lake City
0.002945
0.001781
0.004726
City
Columbia
Isle of Palms
0.000130
0.000860
0.000990
Olanta
0.005202
0.001781
0.006982
Eastover
0.004472
0.001270
0.005742
Lincolnville
McClellanville
0.002140
0.000210
0.000860
0.000860
0.003000
0.001070
Pamplico
Timmonsville
0.004793
0.003890
0.001781
0.001781
0.006574
0.005671
Forest Acres
0.001176
0.001270
0.002446
Mt. Pleasant
0.000410
0.000860
0.001270
North Charleston
0.000750
0.000860
0.001610
City
City TCF
County TCF
Total TCF
Sullivan's Island
0.000110
0.000860
0.000970
City
City TCF
County TCF
Total TCF
Batesburg-Leesville
0.002047
0.000905
0.002952
Summerville
0.000890
0.000860
0.001750
Brunson
Estill
0.002000
0.001166
0.001224
0.001224
0.003224
0.002390
Monetta
Ridge Spring
0.002171
0.002013
0.000905
0.000905
0.003076
0.002918
Fairfax
0.001875
0.001224
0.003099
Saluda
0.001881
0.000905
0.002786
City
City TCF
County TCF
Total TCF
Gifford
0.001591
0.001224
0.002815
Blacksburg
Gaffney
0.002360
0.001950
0.000828
0.000828
0.003188
0.002778
Hampton
Unincorporated
0.000590
0.000000
0.001224
0.001224
0.001814
0.001224
Varnville
0.001760
0.001224
0.002984
City
Mayesville
City TCF
0.001680
County TCF
0.014450
Total TCF
0.016130
Yemasee
0.001699
0.001224
0.002923
Pinewood
0.001710
0.014450
0.016160
Sumter
0.019820
0.014450
0.034270
Cherokee
Chester
City
City TCF
County TCF
Total TCF
Chester
Fort Lawn
0.001576
0.001285
0.001372
0.001372
0.002948
0.002657
Great Falls
0.003906
0.001372
0.005278
Hampton
Jasper
Saluda
Sumter
Williamsburg
City
Hardeeville
City TCF
0.001156
County TCF
0.001070
Total TCF
0.002226
City
City TCF
County TCF
Total TCF
Ridgeland
0.002700
0.001070
0.003770
Andrews
0.000500
0.001377
0.001877
Greelyville
0.003895
0.001377
0.005272
Hemingway
Kingstree
0.002708
0.004288
0.001377
0.001377
0.004085
0.005665
Lane
0.006195
0.001377
0.007572
Kershaw
City
Camden
South Carolina Association of Counties
Richland
City TCF
0.002000
County TCF
0.001018
Page 25
Total TCF
0.003018
2013 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: scac@scacc.sc Website: w
www.sccountties.org