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December 2017

december 2017 - South Carolina Association Of Counties€¦ · South Carolina Association of Counties 2017 Property Tax Report METHODOLOGY OF PROPE RTY TAX COLLECTION The annual South

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December 2017

South Carolina Association of Counties 2017 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 25 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 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

Note: The above methods should be used for determining estimates only. Contact the county auditor for the property tax for a specific property.

Manufacturing Property Example Appraised Value of Property $ 100,000 Assessment Ratio for manufacturing x 10.5% Assessed Value $ 10,500 Total Millage Rate (example) x .100 Property Tax $ 1,050 In certain jurisdictions, the local options sales tax credit is subtracted from the property tax. 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.

Owner-Occupied Residential Property Example Appraised Value of Property $ 100,000 Assessment Ratio on 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.

South Carolina Property Tax Rates for 2017Abbeville

Millage Rates

Municipal Millage Rate Abbeville .10302Calhoun Falls .14528Calhoun Falls GOB 2016 .00500Donalds .02000Honea Path .11700Ware Shoals .09600

School District Millage Rate

Abbeville .22060District Total:

.18910Operating and Upgrading

.02100School Bond 2011

.00800School Bond 2015

.00250School Bond 2014

Greenwood 51 .29010District Total:

.23170School Operations

.03900Countywide School

.00980School Bond

.00960Vocational Facility

Includes:

County Base Millage .12598Abbeville County Total

County Operations .08350County Library .00320Piedmont Technical College .00243County Office Building Bond .00050County GOB Bond 2010 .00470County Building Project Bond .00920Solid Waste .00630Fire .00613Infrastructure .00152County Reserve Fund .00270G.O. Bond 17 .00580

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

Abbeville 0.0030990.002109 0.000990Calhoun Falls 0.0045600.003570 0.000990Donalds 0.0047800.003790 0.000990Honea Path 0.0039080.002918 0.000990Ware Shoals 0.0019900.001000 0.000990

$60,479Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

AikenMillage Rates

Municipal Millage Rate Aiken .06200Jackson .05900Monetta .01700New Ellenton .07740North Augusta .07050Perry .04000Salley .05000Wagener .06000

School District Millage Rate

Aiken .16320District Total:

.13730School Operations

.02870Debt Service

-.002801% Sales Tax Property Tax Relief

Includes:

County Base Millage .06850Aiken County Total

County Operations .05400Debt .00390Aiken Technical College .00280USC - Aiken .00030Solid Waste .00610Roads .00140

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Commercial Fire Fee Avg Avg for 16 DistrictsFire $186.00Industrial Fire Fee Avg Avg for 9 DistrictsFire $2,809.00Residential Fire Fee Avg Avg for 19 DistrictsFire $55.00Road Maintenance CountywideMaintain Roads $20.00Road 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 RateCollege Acres Public Works

Water/Sewer College Acres Area .04400

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

South Carolina Association of Counties Page 1 2017 Property Tax Report

AllendaleMillage Rates

Municipal Millage Rate Allendale .17900Fairfax .11263

School District Millage Rate

Allendale .28800District Total:

.25600Operations

.01800School Note

.01400Anticipated Bond Purchase

Includes:

County Base Millage .22400Allendale County Total

County Operations .20800Hospital Operations .01600

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Sanitation & Fire .50 per acreSanitation & Fire Protection

$1.00

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

Allendale 0.0039770.002600 0.001377Fairfax 0.0015350.000158 0.001377

$19,106Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

AndersonMillage Rates

Municipal Millage Rate Anderson .11600Belton .11100Clemson .08620Easley .06500Honea Path .11700Iva .18610Pendleton .12700West Pelzer .09400Williamston .11050

School District Millage Rate

Anderson 1 .21580District Total:

.14700School Operations

.01600Career and Technology

.03100School Bond Sinking Fund

.00410Tri-County Tech

.01770County Schools

Anderson 2 .25180District Total:

.00410Tri-County Tech

.02600School Bond Sinking Fund

.18800School Operations

.01600Career and Technology

.01770County Schools

Anderson 3 .23120District Total:

.01770County Schools

.16840School Operations

.00410Tri-County Tech

.04100School Bond Sinking Fund

Anderson 4 .22200District Total:

.00410Tri-County Tech

.01770County Schools

.03400School Bond Sinking Fund

.16620School Operations

Anderson 5 .21600District Total:

.01700School Bond Sinking Fund

.00410Tri-County Tech

.17720School Operations

.01770County Schools

Pickens .16800District Total:

.16800School Operations

Includes:

County Base Millage .08390Anderson County Total

County Ordinary .06400Capital Projects Fund .00280GO Bond 2007 Series .00100Infrastructure Reserve Fund .00140GO Bond 2008 .00120Library .00690County EMS .00660

Other Millages Not Included in County Base Name LocationPurpose Millage RateAnderson County Sewer Sewer Unincorporated Areas less

Homeland & Piedmont.00300

Big Creek Watershed School District 1 .00200

South Carolina Association of Counties Page 2 2017 Property Tax Report

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Ashwood District 5Roads $155.55Burgess Estates District 1Roads $173.40Cedar Glenn Road Fee Cedar GlennRoads $263.96Clarendon District 5Light, Garbage

Pick up$117.68

Easley Storm Water EasleyStorm Water $28.00Hidden Brook District 5Roads $379.73Knightsbridge District 5Roads $449.27Metro Sewer Fee PiedmontSewer $38.00Sharen Ridge District 5Roads $182.15Solid Waste Fee CountywideSolid Waste $71.68Supreme Industrial District 4Roads $3,753.20The Farm School District 1Roads $430.06Whispering Oaks Whispering OaksRoads $88.09

Broadmouth Watershed School Districts 1 & 2 .00130Brushy Creek Watershed School District 1 .00050Cobbs Glen Public Service Lights School District 5 .00500Homeland Park Water/Sewer Homeland Park .01600Metro Sewer Sewer Piedmont .00570Piedmont Public Service Water/Sewer Piedmont .07330Rural Fire Fire Unincorporated .00600Sedgewood Public Service Water/Sewer Sedgewood .00700Three & Twenty Watershed School District 4 .00050

$713,649Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

BambergMillage Rates

Municipal Millage Rate Bamberg .11854Denmark .10874Ehrhardt .09200Olar .09945

School District Millage Rate

Bamberg 1 .38880District Total:

.27980School Operating

.10900School Bond

Bamberg 2 .36659District Total:

.28159School Operating

.08500School Bond

Includes:

County Base Millage .19070Bamberg County Total

County Operations .12630Capital Reserve .02050Hospital Bond .00370EMS/Rescue .01850IPRB Bonds .00740Unfunded state mandate .01430

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Solid Waste Fee Countywide Residential Parcels

Solid Waste $70.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateRural Fire Fire Unincorporated .02200

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

Bamberg 0.0030900.001720 0.001370Denmark 0.0044200.003050 0.001370Ehrhardt 0.0036800.002310 0.001370Olar 0.0038100.002440 0.001370

$30,810Value 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 2017 Property Tax Report

BarnwellMillage Rates

Municipal Millage Rate Barnwell .07470Blackville .07900Snelling .02000Williston .07000

School District Millage Rate

Barnwell 45 .22400District Total:

.18600School Operations

.03800School Debt Service

Blackville 19 .23677District Total:

.17177School Operations

.06500School Debt Service

Williston 29 .22084District Total:

.18884School Operations

.03200School Debt Service

Includes:

County Base Millage .14700Barnwell County Total

County Operations .13600County Debt .01100

Other Millages Not Included in County Base Name LocationPurpose Millage RateCareer Center Career Center Countywide .02400Public Safety Public Safety Unincorporated Areas .00400Rural Fire Fire Unincorporated Areas .01100

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

Barnwell 0.0029220.001346 0.001576Blackville 0.0027710.001195 0.001576Snelling 0.0021010.000525 0.001576Williston 0.0037260.002150 0.001576

$56,852Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

BeaufortMillage Rates

Municipal Millage Rate Beaufort (debt) .01891Beaufort (operations) .05466Bluffton (debt) .00335Bluffton (operations) .03700Hardeeville .01200Hilton Head (Cap Projects) .00084Hilton Head (Debt) .00614Hilton Head Island .01638Port Royal .07400Yemassee .07100

School District Millage Rate

Beaufort .14521District Total:

.11350School Operations

.03171School Debt

Includes:

County Base Millage .06339Beaufort County Total

County Operations .05301County Debt .00558County Purchase Prop .00480

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Road Maintenance Fee Town of Hilton HeadRoads $25.00Road Maintenance Fee Per VehicleRoad

Maintenance$16.85

Other Millages Not Included in County Base Name LocationPurpose Millage RateBluffton Fire Debt Fire Debt Bluffton Fire District .00104Bluffton Fire Op Fire Operations Bluffton Fire District .02470Broad Creek PSD Water/Sewer Broad Creek .01000Burton Fire Debt Fire Debt Burton Fire District .00526Burton Fire Op Fire Operations Burton Fire District .06453Daufuskie Fire Op Fire Operations Daufuskie Fire District .06027Fripp Island PSD Water/Sewer

DebtFripp Island .00951

Fripp Island PSD Water/Sewer Fripp Island .01557Hilton Head #1 PSD Water/Sewer Hilton Head Island .00300Hilton Head PSD Water/Sewer

DebtHilton Head Island .00440

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

.00211

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

.03926

Sheldon Fire Debt Fire Debt Sheldon Fire District .00321Sheldon Fire Op Fire Operations Sheldon Fire District .03832

$1,966,241Value 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 2017 Property Tax Report

BerkeleyMillage Rates

Municipal Millage Rate Bonneau .02000Charleston .08360Goose Creek .05000Hanahan .05620Jamestown .03000Moncks Corner .07030St. Stephen .09900Summerville .06050

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 FeeSpecial Fees (Additional Charges)

Average Fire Fee Per 1 Acre of Vacant LandFire $10.00Commerical or Industrial Fee

Countywide Commerical or Industrial Property

$216.00

Devon Forest Special TD Devon Forest Subdivision - Unimproved

Subdivision Improvements

$25.00

Devon Forest Special TD Devon Forest Subdivision - Improved

Subdivision Improvements

$100.00

Devon Forest Special TD Devon Forest Subdivision - Improved

Subdivision - Commercial

$100.00

Fire Districts CountywideFire $75.00Goose Creek Sanitation Goose CreekSolid Waste $135.00Landfill Charges - Single Unit

CountywideSolid Waste $75.00

Mobile Home Fee Countywide Mobile Homes

$18.00

Multi-Family Residential Fee

Countywide Multi Family Residential Property

$60.00

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 - Commercial Property

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $216.00

Stormwater - Mobile Homes

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $18.00

Stormwater - Multi-Family Property

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $18.00

Stormwater - Non-Profit Property

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $72.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateGoose Creek Park & Playground

Recreation Goose Creek .01000

Sangaree Road Maintenance

Residential Subdivision .05000

Stormwater - Residential Property

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $36.00

Summerville Sanitation Town of SummervilleSolid Waste Collection

$102.00

Tall Pines Special TD Fee Tall Pines subdivision - Unimproved

Subdivision Improvements

$50.00

Tall Pines Special TD Fee Tall Pines Subdivision - Improved

Subdivision Improvements

$100.00

Tax Exempt Fee Countywide Tax Exempt Property

$72.00

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

Bonneau 0.0090300.000200 0.008830Charleston 0.0126800.003850 0.008830Goose Creek 0.0221300.013300 0.008830Hanahan 0.0184600.009630 0.008830Jamestown 0.0275000.018670 0.008830Moncks Corner 0.0165200.007690 0.008830Otranto (Hanahan) 0.0184600.009630 0.008830St. Stephen 0.0289600.020130 0.008830Summerville 0.0226700.013840 0.008830

$894,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

CalhounMillage Rates

Municipal Millage Rate Cameron .06230St. Matthews .09217

School District Millage Rate

Calhoun .14850District Total:

.13250School Operating

.01600School Debt Service

Includes:

County Base Millage .11500Calhoun County Total

County Operations .10650County Debt .00450Tec/Gress. .00400

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Family Fire Fee CountywideFire $50.00Industrial Fire Fee Average for 7 DistrictsFire $176.50

Other Millages Not Included in County Base Name LocationPurpose Millage RateSandy Run Fire Fire Sandy Run .00200

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

Cameron 0.0174600.016600 0.000860St. Matthews 0.0032350.002375 0.000860

$57,360Value 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 2017 Property Tax Report

CharlestonMillage Rates

Municipal Millage Rate Awendaw .02500Charleston .08360Folly Beach .03500Isle of Palms .02470James Island .02000Lincolnville .10740McClellanville .01020Mount Pleasant .04100North Charleston .09500Sullivans Island .04010Summerville .06100

School District Millage Rate

Charleston .14520District Total:

.11920School Board Operating

.02600School Board Bond Issues

Includes:

County Base Millage .05980Charleston County Total

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

.00430

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

.00180

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Solid Waste Disposal User Fee

Single-Unit ResidencesSolid Waste $99.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateAwendaw Consolidated Fire District Bonds

6 Districts .00310

Awendaw-McClellanville Consolidated Fire District

Fire 6 Districts .03390

Cooper River PPC Recreation .01500East Cooper Fire District Fire .01720James Island PSD Bonds Water/Sewer

Bonds.00380

James Island PSD Operating

Water/Sewer .05310

N. Charleston Fire District Fire Protection 3 Districts .01200N. Charleston PSD Operating

Water/Sewer & Recreation

.09200

St Andrews PSD Operating Water/Sewer & Recreation

.06440

St. Andrews PPC Operating

Recreation .01790

St. Johns Fire District and Bond

Fire 4 Districts .02760

St. Paul Fire District, prior years deficit

Fire 5 Districts .00220

St. Paul's Fire Bond Fire 5 Districts .00470St. Pauls Fire District Fire 5 Districts .06020W St. Andrews Fire Deficit, prior years

Fire .00070

W St. Andrews Fire District

Fire .00400

Solid Waste Disposal User Fee

Multi-Unit ResidencesSolid Waste $70.00

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

Awendaw 0.0014600.000550 0.000910Charleston 0.0017600.000850 0.000910Folly Beach 0.0011100.000200 0.000910Isle of Palms 0.0011000.000190 0.000910James Island 0.0030200.002110 0.000910Lincolnville 0.0033300.002420 0.000910McClellanville 0.0012000.000290 0.000910Mt. Pleasant 0.0012800.000370 0.000910North Charleston 0.0017900.000880 0.000910Sullivan's Island 0.0010800.000170 0.000910Summerville 0.0015500.000640 0.000910

$3,557,460Value 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 2017 Property Tax Report

CherokeeMillage Rates

Municipal Millage Rate Blacksburg .17510Chesnee .14400Gaffney .12580

School District Millage Rate

Cherokee .19890District Total:

.16890General School

.03000School Bond

Spartanburg District 2 .24810District Total:

.19810General School

.05000School Bond

Includes:

County Base Millage .09220Cherokee County Total

Operations & Road Tax .07090Library .00420Recreation .00400Bonds County .00500Community College .00260Capital Project Fund .00550

Other Millages Not Included in County Base Name LocationPurpose Millage RateAntioch Fire District Fire District 8 .00790Buffalo Fire District Fire District 6 .01500Cherokee Creek Fire District

Fire Districts 12, 13, 15 .01800

CKC Fire District Fire District 5 .01500Corinth Fire District Fire District 29 .01500DMW Fire District Fire District 25 .01500Goucher/White Plains Fire District

Fire District 27 .01500

Grassy Pond Fire District Fire District 18 .00800Greater Gaffney Fire District

Fire District 11 .01200

Macedonia Fire District Fire Districts 23, 92 .00800

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

Blacksburg 0.0041230.003008 0.001115Gaffney 0.0031210.002006 0.001115

$172,678Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

ChesterMillage Rates

Municipal Millage Rate Chester .18800Fort Lawn .06000Great Falls .12100

School District Millage Rate

Chester .24930District Total:

.20130Maintenance and Operations

.04800School Bonds

Includes:

County Base Millage .17220Chester County Total

County Operations .14220Bonds .01380Solid Waste Millage Fund .00700Library .00690York Technical .00230

Other Millages Not Included in County Base Name LocationPurpose Millage RateChester Fire District Fire District 2 - 5 Miles Outside

Downtown Chester.04790

Fort Lawn Fire District Fire and Bond District 5 .02030Lando Fire District Fire District 3 .01240Lewis Fire District Fire District 6 .01450Richburg Fire District Fire District 4 .01530

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

Chester 0.0046460.003138 0.001508Fort Lawn 0.0029000.001392 0.001508Great Falls 0.0052620.003754 0.001508

$95,867Value 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 2017 Property Tax Report

ChesterfieldMillage Rates

Municipal Millage Rate Cheraw .12829Chesterfield .13531Jefferson .09157McBee .05200Pageland .09040Patrick .05500

School District Millage Rate

Chesterfield .21115District Total:

.17640School Operations

.03475School Debt Service

Includes:

County Base Millage .12424Chesterfield County Total

County Operations .11272County-Wide Debt Service .00800Rescue Squads .00112Chesterfield-Marlboro Tec .00240

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Fire Districts Average for 8 DistrictsFire $60.00Road Improvement and Maintenance Fee

Per VehicleRoad Improvement and Maintenance

$40.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateAlligator Fire Fire .01098Cash .01649Cheraw - 02 .01500Harris Creek .01500

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

Cheraw 0.0049760.002920 0.002056Chesterfield 0.0056860.003630 0.002056Jefferson 0.0059760.003920 0.002056McBee 0.0038960.001840 0.002056Pageland 0.0043060.002250 0.002056Patrick 0.0060560.004000 0.002056

$117,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

ClarendonMillage Rates

Municipal Millage Rate Manning .20710Summerton .10040Turbeville .11130

School District Millage Rate

Clarendon 1 .18690District Total:

.13920School Ordinary

.04770School Debt

Clarendon 2 .13760District Total:

.13760School Ordinary

Clarendon 3 .29950District Total:

.29950School Ordinary

Includes:

County Base Millage .17190Clarendon County Total

County Operations .15860Debt (C DEBT) .00980Vocational School (V SCH) .00350

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Road Fee Per VehicleRoad Maintenance

$35.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateRural Fire Fire Debt Unincorp. Areas, Turbeville,

Paxville & Summerton.00100

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

.03350

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

Manning 0.0041680.002695 0.001473Summerton 0.0036680.002195 0.001473Turbeville 0.0059730.004500 0.001473

$97,276Value 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 2017 Property Tax Report

ColletonMillage Rates

Municipal Millage Rate Edisto Beach .02344Walterboro .08640

School District Millage Rate

Colleton .15992District Total:

.11042School Ordinary

.04950School Debt

Includes:

County Base Millage .12505Colleton County Total

County Operations .11481Debt .01024

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Road Fee Per Motor VehicleRoad Maintenance

$25.00

Solid Waste User Fee Countywide ResidencesSolid Waste Fund

$65.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateCounty Fire Fire Debt Unincorporated Areas .02266County Fire Fire Unincorporated Areas .03356

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

Edisto Beach 0.0008870.000071 0.000816Walterboro 0.0024090.001593 0.000816

$170,234Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

DarlingtonMillage Rates

Municipal Millage Rate Darlington .12500Hartsville .14396Lamar .07500Society Hill .06300

School District Millage Rate

Darlington .21468District Total:

.17618School Operations

.02650School Bonds

.01200Florence-Darlington Tech.

Includes:

County Base Millage .08081Darlington County Total

Bonds .00330County Operations .06878Library .00615Environmental Services .00258

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Emergency Road Fee CountywideMaintain Service $15.00Solid Waste Fee Per ResidenceSolid Waste $80.00Vehicle Fee Per Vehicle OwnerRoad Fee $30.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateCountywide Fire Fire Protection Unincorporated Areas .01389Countywide Fire Debt Fire Countywide .00500Darlington Fire Fire Protection Darlington Fire District .13890Hartsville Community Center

Community Center

Town of Hartsville .00200

Hartsville Fire Fire Protection Hartsville Fire District .01389Palmetto Fire Fire Protection Palmetto Fire District .01200West Florence Fire Fire Protection West Florence Fire District .01280

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

Darlington 0.0045670.003121 0.001446Hartsville 0.0032780.001832 0.001446Lamar 0.0055430.004097 0.001446Society Hill 0.0059320.004486 0.001446

$234,822Value 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 2017 Property Tax Report

DillonMillage Rates

Municipal Millage Rate Dillon .09500Lake View .14200Latta .15300

School District Millage Rate

Dillon .18920District Total:

.15325Operations of Schools

.01845Dillon County Vocational School

.00900Local Supplement for Teachers

.00750Debt Service

.00100Dillon Northeastern Technical College

Includes:

County Base Millage .13550Dillon County Total

County Operations .11500County Debt Service .02050

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Fire Fee CountywideFire Protection $35.00Solid Waste Disposal Fee CountywideSolid Waste $90.00

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

Dillon 0.0038820.002110 0.001772Lake View 0.0047120.002940 0.001772Latta 0.0046320.002860 0.001772

$64,616Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

DorchesterMillage Rates

Municipal Millage Rate Harleyville .10470North Charleston .09500Ridgeville .07790St. George .09250Summerville .06050

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 .08440Dorchester County Total

County Operations .05500Debt .00620Capital Improvements .00700Library .00580Trident Technical College .00350Senior Center Operations .00190Children in Crisis .00100Fire Capital .00400

Fee Name LocationPurpose FeeSpecial 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

$36.00

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 RateFire Districts Fire Average for 15 Districts .04000

$542,653Value 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 2017 Property Tax Report

EdgefieldMillage Rates

Municipal Millage Rate Johnston .08113Trenton .06900

School District Millage Rate

Edgefield .23272District Total:

.20822School Operations

.02450School Bond

Includes:

County Base Millage .09849Edgefield County Total

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

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Public Works Fee Town of EdgefieldPublic Works $180.00Public Works Fee Town of JohnstonPublic Works $96.00Road Maintenance Fee Per Vehicle, CountywideRoads $20.00Solid Waste CountywideSolid Waste

Disposal$80.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateCounty Fire Fire Unincorporated .01000

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

Johnston 0.0032620.002282 0.000980Trenton 0.0018860.000906 0.000980

$76,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

FairfieldMillage Rates

Municipal Millage Rate Ridgeway .05130Winnsboro .03890

School District Millage Rate

Fairfield .22370District Total:

.20310School Operations

.02060School Debt

Includes:

County Base Millage .18340Fairfield County Total

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

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

Ridgeway 0.1012040.099990 0.001214Winnsboro 0.1012040.099990 0.001214

$136,074Value 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 2017 Property Tax Report

FlorenceMillage Rates

Municipal Millage Rate Florence .60900Johnsonville .59000Lake City .17390Olanta .52400Pamplico .10270Timmonsville .13000

School District Millage Rate

Florence 1 .22950District Total:

.19750School Operations

.03200School Bonds

Florence 2 .26140District Total:

.21890School Operations

.04250School Bonds

Florence 3 .21460District Total:

.20160School Operations

.01300School Bonds

Florence 4 .17070District Total:

.13510School Operations

.03560School Bonds

Florence 5 .26750District Total:

.24570School Operations

.02180School Bonds

Includes:

County Base Millage .09320Florence County Total

County Operations .01350Florence-Darlington Tech .00490Public Safety .04540Library .00750Senior Citizens Center .00080Unfunded State Mandates .00840County Bonds .01270

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

EMS Vehicle Fee CountywideEMS $15.00Road 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 $25.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateFire Districts Fire Average for 3 Districts .02040Lynches Lake Watershed Coward Area .01920Salem Pole Cat Watershed Scranton Area .01600

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

Florence 0.0036650.001755 0.001910Johnsonville 0.0070900.005180 0.001910Lake City 0.0057100.003800 0.001910Olanta 0.0076700.005760 0.001910

$481,971Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

Pamplico 0.0071000.005190 0.001910Timmonsville 0.0060200.004110 0.001910

GeorgetownMillage Rates

Municipal Millage Rate Andrews .13700Georgetown .09900

School District Millage Rate

Georgetown .03920District Total:

.02850School Debt

.01070School Operating

Includes:

County Base Millage .05900Georgetown County Total

County Operations .02890Higher Education .00120Debt .00860Environmental Services .00260Law Enforcement .01670Economic Development .00050Bureau of Aging .00050

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

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

Solid Waste Disposal

$22.00

Landfill Fee Per Residential UnitSolid Waste $44.00Road Fee Per VehicleRoads $30.00Stormwater Unincorporated, Per

ResidenceStormwater - NPDES Mandate

$52.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateFire District #1 (county) Fire .03030Fire District #2 (Midway) Fire .01270Fire District #3 MI/GC Fire .01400Recycling/Green boxes Recycling Tax District 1, 2, 3, 4, 41, & 42 .00330

$555,900Value 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 2017 Property Tax Report

GreenvilleMillage Rates

Municipal Millage Rate Fountain Inn .07610Greenville .08530Greer .09780Mauldin .05630Simpsonville .06360Travelers Rest .09010

School District Millage Rate

Anderson 2 .24770District Total:

.22170School Operations

.02600School Debt Service

Greenville .19180District Total:

.13970School Operations

.05210School Debt Service

Spartanburg 1 .30330District Total:

.23120School Operations

.07210School Debt Service

Includes:

County Base Millage .06240Greenville County Total

County General Fund .04160Greenville Tech .00530Library .00850Art Museum .00120Debt .00120Charity Hospitalization .00240Certificates of Participation .00040Solid Waste .00180

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Public Safety Communication Fee

Countywide, per parcelPublic Safety $14.95

Road Maintenance Fee Per VehicleRoad Maintenance

$25.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateBerea Sewer Sewer .02650Community Light Districts Lights Average of 18 Districts .00830Fire Districts Fire Average for 31 Districts .04040Greenville Memorial Auditorium

Recreation Portions of County .00050

Marietta Water Water Table Rock Area .00660Metro Sewer Sewer Metro Area Sewer .00570Piedmont Sewer & Light Sewer, Light,

Fire, Water.00800

Sanitation Solid Waste Unincorporated Areas .01480Taylors Sewer Sewer .02230Wade Hampton Sewer Sewer Wade Hampton Subdivision .01190

$2,182,300Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

GreenwoodMillage Rates

Municipal Millage Rate Greenwood .11030Hodges .04660Ninety Six .11430Troy .01740Ware Shoals .09600

School District Millage Rate

Greenwood 50 .25410District Total:

.13160School Operations

.06140School Bond

.00690Library

.00960Vocational Facility

.03900Countywide School

.00560Special Education

Greenwood 51 .25400District Total:

.00980School Bond

.00560Special Education

.00690Library

.00960Vocational Facility

.18310School Operations

.03900Countywide School

Greenwood 52 .23770District Total:

.00690Library

.03900Countywide School

.04600School Bonds

.00560Special Education

.13060School Operations

.00960Vocational Facility

Includes:

County Base Millage .07380Greenwood County Total

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

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Centre Court Centre Court SubdivisionSubdivision Fee $315.00Country Acres Country Acres $864.00Creekside Creekside SubdivisionLights, Entrance $300.00Folly Bend Folly Bend $200.00Gracecourt Townehomes Gracecourt Townhomes $1,270.00Hillbrook Hillbrook Subdivision $75.00Hunters Creek Sewers, Lights $650.00Hunters Glenn Hunters Glenn

Subdivision$200.00

Lost Lure Lost Lure Subdivision $75.00Quail Run Quail Run SubdivisionLights, Entrance $120.00Reynold Colony Reynold Colony $2,162.00Saddle Hill Saddle Hill SubdivisionLights, Entrance $50.00Winding Creek Winding Creek

Subdivision$95.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateMetro Sewer Service Sewer Debt Countywide less Ware Shoals,

Ninety Six, & Troy.00870

South Carolina Association of Counties Page 13 2017 Property Tax Report

Woodbury Place Lights, Entrance $125.00

$173,199Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

HamptonMillage Rates

Municipal Millage Rate Brunson .08083Estill .15400Fairfax .11300Gifford .05610Hampton .07900Varnville .07100Yemassee (NF) .07100

School District Millage Rate

Hampton 1 .24200District Total:

.19800School Operations

.04400School Bonds

Hampton 2 .34400District Total:

.29900School Operations

.03500School Bonds

.01000School Bonds Shortage

Includes:

County Base Millage .19680Hampton County Total

County Operations .19680

Other Millages Not Included in County Base Name LocationPurpose Millage RateFire Capital Reserve Capital Reserve Unincorporated .00100Rural Fire Fire Unincorporated .01700Rural Fire Bond Fire Bond Unincorporated .01200

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

Brunson 0.0040690.002900 0.001169Estill 0.0019300.000761 0.001169Fairfax 0.0028270.001658 0.001169Gifford 0.0027920.001623 0.001169Hampton 0.0013860.000217 0.001169Varnville 0.0036700.002501 0.001169Yemasee 0.0022440.001075 0.001169

$51,634Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

HorryMillage Rates

Municipal Millage Rate Atlantic Beach .08450Aynor .06080Briarcliffe Acres .05080Conway .08240Loris .11850Myrtle Beach .07750North Myrtle Beach .04130Surfside 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 .04280Debt .00500Horry/Georgetown Tech .00180Higher Education Commission .00070Senior Citizens Fund .00040County Recreation .00170

Other Millages Not Included in County Base Name LocationPurpose Millage RateBuck Creek Watershed Watershed District 9 .00320Cartwheel Watershed Watershed .00340Crab Tree Watershed Watershed District 12 .00320Fire District Fire Unincorporated Areas except

Murrells Inlet.01950

Gapway Swamp Watershed

Watershed District 15 .00310

Mt. Gilead Road Maintenance

Road Maintenance

Mt. Gilead, Unincorporated .00700

Murrells Inlet Fire District Fire Murrells Inlet .01400Simpson Creek Watershed Watershed District 30 .00290Solid Waste Program Solid Waste Unincorporated Areas .00600Todd Swamp Watershed Watershed District 35 .00310

$2,059,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 14 2017 Property Tax Report

JasperMillage Rates

Municipal Millage Rate Hardeeville .12000Ridgeland .12648

School District Millage Rate

Jasper .19100District Total:

.16600Operations

.02500Debt

Includes:

County Base Millage .14200Jasper County Total

County Operations .09300Emergency Services .04900

Other Millages Not Included in County Base Name LocationPurpose Millage RateCherry Point Fire Fire Cherry Point .03200

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

Hardeeville 0.0052520.004000 0.001252Ridgeland 0.0020670.000815 0.001252

$117,600Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

KershawMillage 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 .06580Debt .01060EMS .00510

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

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

Collection and Disposal

$80.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateCounty Fire Fire Unincorporated Areas .00970County Sewer District Sewer Unincorporated Areas .00260Lugoff Fire District Fire Town of Lugoff .31400

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

Camden 0.0040590.002700 0.001359

$236,519Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

LancasterMillage Rates

Municipal Millage Rate Kershaw .08200Lancaster .17850

School District Millage Rate

Lancaster .22200District Total:

.14950School Operating

.06800Debt Service

.00450USC-Lancaster

Includes:

County Base Millage .09560Lancaster County Total

County Operations .08010Debt .00710Capital Improvement .00480Courthouse Fire Security .00360

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

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

2,500 sqft$90.00

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

Maintenance$30.00

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

Kershaw 0.0052320.004500 0.000732Lancaster 0.0038070.003075 0.000732

$303,807Value 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 2017 Property Tax Report

LaurensMillage Rates

Municipal Millage Rate Clinton .10750Fountain Inn .07610Gray Court .07960Laurens .12350

School District Millage Rate

Greenville 52 .19180District Total:

.13970Special School

.05210School Bonds

Laurens 55 .22150District Total:

.16750Special School

.05400School Bonds

Laurens 56 .24750District Total:

.16750Special School

.08000School Bonds

Ware Shoals 51 .24150District Total:

.23170Special School

.00980School Bonds

Includes:

County Base Millage .09055Laurens County Total

Operations & Capital Improvements

.07123

Bonds .00600EMS .00732Reserve Fund .00600

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

City Road Fee City of LaurensRoads $15.00Clinton Public Works Fee City of ClintonPublic Works $20.00County Road Fee Per Motorized VehicleRoads $15.00Fountain Inn Public Works

City of Fountain InnPublic Works $26.00

Landfill Fee CountywideSolid Waste $60.00Laurens Mainstreet USA City of LaurensMainstreet USA $20.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateCounty Fire Fire Countywide less Laurens,

Clinton, Fountain Inn.02230

Education Colleges Piedmont Tech & USC

Countywide .00100

Lakeview Acres Road Maintenance

Lakeview Subdivision .04400

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

.00300

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

Clinton 0.0038410.002771 0.001070Fountain Inn 0.0027100.001640 0.001070Gray Court 0.0039450.002875 0.001070Laurens 0.0031100.002040 0.001070

$168,680Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

LeeMillage Rates

Municipal Millage Rate Bishopville .13200Lynchburg .17700

School District Millage Rate

Lee .18880District Total:

.13780School Operations

.04900School Debt Service

.00200Teacher's Supplement

Includes:

County Base Millage .17920Lee County Total

County Operations .16220County Debt Service .01700

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Road Maintenance CountywideRoads $15.00Vehicle Fee Per VehicleSchools $10.00

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

Bishopville 0.0020030.000802 0.001201Lynchburg 0.0043510.003150 0.001201

$33,400Value 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 2017 Property Tax Report

LexingtonMillage Rates

Municipal Millage Rate Batesburg-Leesville .09950Cayce .04769Chapin .01150Columbia .09810Gilbert .00500Lexington .03429Pelion .01800Springdale .05770Summit .00610Swansea .10628West Columbia .06188

School District Millage Rate

Lexington 1 .40325District Total:

.31795School Operations

.08530School Bonds

Lexington 2 .22596District Total:

.14646School Operations

.07950School Bonds

Lexington 3 .34259District Total:

.27179School Operations

.07080School Bonds

Lexington 4 .42747District Total:

.31547School Operations

.11200School Bonds

Lexington 5 .31170District Total:

.25690School Operations

.05480School Bonds

Includes:

County Base Millage .08209Lexington County Total

County Operations .02419Library Operations .00618Indigent Care .00050County Notes and Bonds .00340Solid Waste .00788Riverbanks Park Operations .00109Riverbanks Park Bonds .00100Midlands Tech Operations .00296Midlands Tech Capital .00140Law Enforcement .03350

Other Millages Not Included in County Base Name LocationPurpose Millage RateHollow Creek Watershed Hollow Creek District .00159ICRC Recreation

BondsDistrict Five .00725

ICRC Recreation District Five .01335Irmo Fire District Bonds District Five Fire I .00235Irmo Fire District Operations District Five Fire I .01768Isle of Pines Water & Sewer District Five .04090LCRAC Recreation

BondsCountywide less District Five .00390

LCRAC Recreation Countywide less District Five .01220Rural Fire Fire Countywide less Cayce, West

Columbia.01904

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Sanitation Irmo $180.00Street Pavement Lexington Town, Golden

Hills Subdivision$210.00

$1,149,227Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

MarionMillage Rates

Municipal Millage Rate Marion .13500Mullins .16700Nichols .09900Sellers .15500

School District Millage Rate

Marion County .17600District Total:

.16800Operations

.00800G.O. Bond

Includes:

County Base Millage .13000Marion County Total

County Operations .10800Debt Retirement .00700Capital Improvement .00300General Obligation Bonds .01200

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Decal Fee Per VehicleDecal Issuance $1.00Fire 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 FactorsCity City TCF County TCF Total TCF

Marion 0.0035990.001900 0.001699Mullins 0.0037550.002056 0.001699Nichols 0.0032100.001511 0.001699Sellers 0.0051110.003412 0.001699

$68,643Value 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 2017 Property Tax Report

MarlboroMillage Rates

Municipal Millage Rate Bennettsville .11660Blenheim .05300Clio .10513McColl .10800Tatum .01400

School District Millage Rate

Marlboro .21828District Total:

.18528School Operating

.03300School Bonds

Includes:

County Base Millage .11363Marlboro County Total

County Operations .08938North Eastern Technical College .00500Emergency Medical Services .01100GO Bonds .00525Unfunded Mandate .00170Recover Previous Year Deficit .00090Reassessment Adjustment .00040

Fee Name LocationPurpose FeeSpecial 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 RateRural Fire Fire Countywide less Bennettsville

& Clio.01685

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

Bennettsville 0.0031440.002069 0.001075Blenheim 0.0032210.002146 0.001075Clio 0.0026700.001595 0.001075McColl 0.0027790.001704 0.001075Tatum 0.0024150.001340 0.001075

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

McCormickMillage Rates

Municipal Millage Rate McCormick .10800

School District Millage Rate

McCormick .16120District Total:

.13120School District

.01380School Bond

.009102014 School Series Bond

.007102015 School Series Bond

Includes:

County Base Millage .16410McCormick County Total

County Operations .12910County Bond 2008 B .03500

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Solid Waste Disposal Fee CountywideSolid Waste Disposal

$80.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateSavannah Lakes Village Public Safety Savannah Lakes Village .01240

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

McCormick 0.0039860.003536 0.000450

$39,424Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

NewberryMillage Rates

Municipal Millage Rate Little Mountain .05150Newberry .08380Pomaria .00370Prosperity .03760Whitmire .10154

School District Millage Rate

Newberry .23980District Total:

.18680Ordinary School

.05300School Debt

Includes:

County Base Millage .14220Newberry County Total

County Operations .12500Community Services .00700Debt Service .01020

$128,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 18 2017 Property Tax Report

OconeeMillage Rates

Municipal Millage Rate Salem .03700Seneca .06050Walhalla .08400West Union .04880Westminster .09930

School District Millage Rate

Oconee .14630District Total:

.11530School Operations

.03100School Bonds

Includes:

County Base Millage .07100Oconee County Total

County Operations .06030Bonds .00350Economic Development .00110Bridges/Culverts .00100Tri County Tech Operation .00300Road Maintenance .00210

Other Millages Not Included in County Base Name LocationPurpose Millage RateKeowee Fire District Fire Department District 17 Only .01450Municipal Fire Municipal Fire

ServiceUnincorporated Areas .00290

$559,921Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

OrangeburgMillage Rates

Municipal Millage Rate Bowman .09500Branchville .07100Cope .02500Cordova .01600Elloree .08000Eutawville .07728Holly Hill .07600Livingston .02000Neeses .03300North .08400Norway .05700Orangeburg .09400Rowesville .04500Santee .01358Springfield .05800Vance .05000Woodford .01000

School District Millage Rate

Orangeburg 3 .26900District Total:

.17650School Operation

.06250School Debt

.03000County Fiscal Commission

Orangeburg 4 .09665District Total:

.04900School Debt

.03000County Fiscal Commission

.01765School Operation

Orangeburg 5 .24930District Total:

.19430School Operation

.03000County Fiscal Commission

.02500School Debt

Includes:

County Base Millage .14580Orangeburg County Total

Countywide Fire .01700County Operations .09000Special Education Fund .00780Solid Waste .01000Capital Improvement .01000Debt Service .01100

Other Millages Not Included in County Base Name LocationPurpose Millage RateBrookdale Lights Street Lights Brookdale Subdivision .00500Creekmore Lights Street Lights Creekmore Subdivision .01300Empire Estates Street Lights Empire Estates Subdivision .00900Fox Run Street Lights Fox Run Plantation Subdivision .01300New Brooklyn Lights Street Lights New Brooklyn Subdivision .00600Santee Fire Fire Santee .01700Watershed Drainage Districts 35 and 37 .01200Whittaker Heights Street Lights Whittaker Heights Subdivision .06700

$281,981Value 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 2017 Property Tax Report

PickensMillage Rates

Municipal Millage Rate Central .07550Clemson .08620Easley .06500Liberty .07970Norris .07380Pickens .07730Six 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 .05530Bonds .00400

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Fire Districts Average for 11 DistrictsFire $97.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateCounty Sewer Sewer Unincorporated Areas .00200Georges Creek Dam & Surface

Water Improvement

Georges Creek .00060

Keowee Springs Fire Protection Unincorporated Area .05850Keowee Vineyards Fire Protection Unincorporated Areas .04820Oolenoy Watershed Watershed Oolenoy .00210Sedgewood Street Lights Sedgewood Subdivision .00700Shady Grove Fire Protection .01680

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

Central 0.0048740.003717 0.001157Clemson 0.0024650.001308 0.001157Easley 0.0029830.001826 0.001157Liberty 0.0037780.002621 0.001157Norris 0.0040270.002870 0.001157Pickens 0.0045040.003347 0.001157Six Mile 0.0028710.001714 0.001157

$481,567Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

RichlandMillage Rates

Municipal Millage Rate Cayce .04770Columbia .09810Eastover .12000Forest Acres .04700

School District Millage Rate

Lexington 5 .30940District Total:

.25690School Operations

.05250School Bonds

Richland 1 .32360District Total:

.25760School Operations

.06600School Bonds

Richland 2 .42920District Total:

.32120School Operations

.10800School Bonds

Includes:

County Base Millage .12590Richland County Total

County Operations .05880Library .01670Bonds .01110Mental Health .00130Riverbanks Zoo Operating .00140Landfill .00330Capital Replacement .00350Riverbanks Zoo Bonds .00100Midlands Tech .00560Countywide Fire .02220Conservation Commission .00050Neighborhood Redevelopment .00050

Fee Name LocationPurpose FeeSpecial 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 $737.00Residential 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 $1,000.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateEast Richland PSD Water/Sewer

BondsRoughly Arcadia Lakes & Forest Acres

.00600

Recreation Bonds Recreation Bonds

Countywide less Columbia .00300

Recreation Commission Recreation Countywide less Columbia .01310Stormwater Management Stormwater .00340

$1,520,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 20 2017 Property Tax Report

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

Columbia 0.0036740.002209 0.001465Eastover 0.0059370.004472 0.001465Forest Acres 0.0025450.001080 0.001465

SaludaMillage Rates

Municipal Millage Rate Batesburg-Leesville .09950Monetta .01700Ridge Spring .09500Saluda .08360

School District Millage Rate

Aiken 2 .16600District Total:

.13730School Operating

.02870School Bonds

Lexington 55 .34259District Total:

.27179School Operating

.07080School Bonds

Saluda 77 .18250District Total:

.14080School Operating

.04170School Bonds

Includes:

County Base Millage .14760Saluda County Total

County Operations .13860Law Enforcement .00100Planning and Economic Development

.00100

Public Building Maintenance .00050Piedmont Technical .00300Piedmont Tech Bond .00250Fire Board .00100

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

Batesburg-Leesville 0.0033200.002520 0.000800Monetta 0.0029700.002170 0.000800Ridge Spring 0.0015600.000760 0.000800Saluda 0.0029000.002100 0.000800

$58,345Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

SpartanburgMillage Rates

School District Millage Rate

Greenville .19180District Total:

.13970Current School

.05210School Bonds

Spartanburg 1 .30330District Total:

.01300General School

.19400Current School

.00900Swofford Vocational School

.01140McCarthy/Teszler

.00380University School

.07210School Bonds

Spartanburg 2 .24810District Total:

.00380University School

.00900Swofford Vocational School

.01140McCarthy/Teszler

.01300General School

.16090Current School

.05000School Bonds

Spartanburg 3 .31160District Total:

.00380University School

.00980Daniel Morgan Vocational School

.01140McCarthy/Teszler

.22790Current School

.01300General School

.04570School Bonds

Spartanburg 4 .23440District Total:

.18860Current School

.00380University School

.00630RD Anderson Vocational School

.01140McCarthy/Teszler

.01300General School

.01130School Bonds

Spartanburg 5 .24090District Total:

.02160School Bonds

.00380University School

.00630RD Anderson Vocational School

.18480Current School

.01140McCarthy/Teszler

.01300General School

Spartanburg 6 .23640District Total:

.16020Current School

Includes:

County Base Millage .08300Spartanburg County Total

County Operations .05060Animal Control .00160Recreation .00500Charles Lea Center .00130Library .01070Tech School .00640Development Standards .00100Debt Service .00490Countywide Fire (CTY-W FIRE) .00050Federal Mandate - Stormwater .00100

South Carolina Association of Counties Page 21 2017 Property Tax Report

Municipal Millage Rate Campobello .13180Chesnee .14400Cowpens .10840Duncan .08310Greer .09780Inman .06910Landrum .07510Lyman .05460Pacolet .08610Reidville .01500Spartanburg .10500Wellford .06150Woodruff .11700

.04800School Bonds

.00380University School

.01140McCarthy/Teszler

.01300General School

Spartanburg 7 .29680District Total:

.01140McCarthy/Teszler

.01300General School

.18480Current School

.00380University School

.07400School Bonds

.00980Daniel Morgan Vocational School

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

City Solid Waste Fee City of SpartanburgSolid Waste Trans Station

$18.00

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

garbage pick up$84.00

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

DuncanPublic Works $60.00

Public Works Fee City of GreerPublic Works $75.00Storm Water Fee City of SpartanburgStorm Water $30.00Tag Renewal Fee Per VehicleTag Renewal $24.00

Other Millages Not Included in County Base Name LocationPurpose Millage RateLakewood Hills Street Lights Lakewood Hills Subdivision .00820Metro Sub District B Water .06250Spartanburg Sanitary Sewer

Sewer Sewer District S3 .00890

Startex Wellford Water District

Water .01200

Twin Lakes Dam Maintenance

Twin Lakes Subdivision .01650

Woodruff Roebuck Water District

Water .01070

$1,093,142Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

SumterMillage Rates

Municipal Millage Rate Mayesville .05000Pinewood .05550Sumter .10200

School District Millage Rate

Sumter .21010District Total:

.16010School Operations

.05000School Bonds

Includes:

County Base Millage .11320Sumter County Total

County Operations .08440General Obligation Bonds .01500USC-Sumter .00200Capital Improvement Fund .00100Central Carolina Technical College

.00450

Solid Waste .00400Tax Reform Mandate - General Fund

.00160

Tax Reform Mandate - Solid Waste

.00070

Fee Name LocationPurpose FeeSpecial Fees (Additional Charges)

Road Fee CountywideRoads $15.00Solid Waste Fee CountywideSolid Waste $47.76Stormwater Fee CountywideStormwater $15.00Technology Fee CountywideTechnology $1.50

Other Millages Not Included in County Base Name LocationPurpose Millage RateFire Districts Fire Average for 2 Districts .02310

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

Mayesville 0.0032350.001680 0.001555Pinewood 0.0032650.001710 0.001555Sumter 0.0032270.001672 0.001555

$309,493Value 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 2017 Property Tax Report

UnionMillage Rates

Municipal Millage Rate Carlisle .12000Jonesville .10630Union .08680

School District Millage Rate

Union .17290District Total:

.12490School Operations

.04800School Bond

Includes:

County Base Millage .14900Union County Total

County Operations .11240Veterans Park .00050Economic Development Fund .00320Quick Jobs Development Ctr .00300Library .00400Higher Education .00260Emergency Medical Services .01500Sports Complex .002102011 Bond Issue .00620

Other Millages Not Included in County Base Name LocationPurpose Millage RateFire Districts Fire Average for 11 Districts .01652

$65,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

WilliamsburgMillage Rates

Municipal Millage Rate Andrews .13700Greeleyville .16210Hemingway .10090Kingstree .15978Lane .16680

School District Millage Rate

Williamsburg .17315District Total:

.12915School Operations

.04400School Bond/Debt Service

Includes:

County Base Millage .16650Williamsburg County Total

County Operations .11500Hospital .01080Debt Retirement .02970Technical College .01100

Fee Name LocationPurpose FeeSpecial 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 RateFire Districts Fire Average for 2 Districts .02325

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

Andrews 0.0021490.000853 0.001296Greelyville 0.0045980.003302 0.001296Hemingway 0.0041700.002874 0.001296Kingstree 0.0056690.004373 0.001296Lane 0.0059220.004626 0.001296

$94,154Value 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 2017 Property Tax Report

YorkMillage Rates

Municipal Millage Rate Clover .12220Fort Mill .08600Hickory Grove .03900Rock Hill .09350Sharon .03500Tega Cay .08900York .11720

School District Millage Rate

Clover 2 .24480District Total:

.19080Special School

.03000County Wide

.02400School Bonds

Fort Mill 4 .32920District Total:

.18420Special School

.11500School Bonds

.03000County Wide

Rock Hill 3 .23540District Total:

.15340Special School

.05200School Bonds

.03000County Wide

York 1 .29760District Total:

.18960Special School

.07800School Bonds

.03000County Wide

Includes:

County Base Millage .07480York County Total

General Fund - All Other .02640General Fund - Sheriff .02410General Fund - Solicitor .00380Capital Projects Reserve Fund .00010Bond Retirement .00940Library Operations .00470Cultural and Heritage Comm. .00260York Technical Operations .00370

Fee Name LocationPurpose FeeSpecial 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 RateFire Districts Fire Average for 7 Districts .00500Fishing Creek Watershed Watershed Fishing Creek Area .00160Recreation Recreation Lake Wylie Area .00450Recreation Recreation Countywide .00150Rockhill Landscape Landscape

MaintenanceCity of Rock Hill .00710

Rural Fire Program Rural Fire Unincorporated Areas .00460Solid Waste Program Solid Waste Unincorporated Areas .00370

$1,230,000Value of One County Mil (Based on County Operations Only)This helps determine the county's tax base for comparative analyses.

South Carolina Association of Counties Page 24 2017 Property Tax Report

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

Abbeville 0.0030990.002109 0.000990Calhoun Falls 0.0045600.003570 0.000990Donalds 0.0047800.003790 0.000990Honea Path 0.0039080.002918 0.000990Ware Shoals 0.0019900.001000 0.000990

AllendaleCity City TCF County TCF Total TCF

Allendale 0.0039770.002600 0.001377Fairfax 0.0015350.000158 0.001377

BambergCity City TCF County TCF Total TCF

Bamberg 0.0030900.001720 0.001370Denmark 0.0044200.003050 0.001370Ehrhardt 0.0036800.002310 0.001370Olar 0.0038100.002440 0.001370

BarnwellCity City TCF County TCF Total TCF

Barnwell 0.0029220.001346 0.001576Blackville 0.0027710.001195 0.001576Snelling 0.0021010.000525 0.001576Williston 0.0037260.002150 0.001576

BerkeleyCity City TCF County TCF Total TCF

Bonneau 0.0090300.000200 0.008830Charleston 0.0126800.003850 0.008830Goose Creek 0.0221300.013300 0.008830Hanahan 0.0184600.009630 0.008830Jamestown 0.0275000.018670 0.008830Moncks Corner 0.0165200.007690 0.008830Otranto (Hanahan) 0.0184600.009630 0.008830St. Stephen 0.0289600.020130 0.008830Summerville 0.0226700.013840 0.008830

CalhounCity City TCF County TCF Total TCF

Cameron 0.0174600.016600 0.000860St. Matthews 0.0032350.002375 0.000860

CharlestonCity City TCF County TCF Total TCF

Awendaw 0.0014600.000550 0.000910Charleston 0.0017600.000850 0.000910Folly Beach 0.0011100.000200 0.000910Isle of Palms 0.0011000.000190 0.000910James Island 0.0030200.002110 0.000910Lincolnville 0.0033300.002420 0.000910McClellanville 0.0012000.000290 0.000910Mt. Pleasant 0.0012800.000370 0.000910North Charleston 0.0017900.000880 0.000910Sullivan's Island 0.0010800.000170 0.000910Summerville 0.0015500.000640 0.000910

CherokeeCity City TCF County TCF Total TCF

Blacksburg 0.0041230.003008 0.001115Gaffney 0.0031210.002006 0.001115

ChesterCity City TCF County TCF Total TCF

Chester 0.0046460.003138 0.001508Fort Lawn 0.0029000.001392 0.001508Great Falls 0.0052620.003754 0.001508

ChesterfieldCity City TCF County TCF Total TCF

Cheraw 0.0049760.002920 0.002056Chesterfield 0.0056860.003630 0.002056Jefferson 0.0059760.003920 0.002056McBee 0.0038960.001840 0.002056Pageland 0.0043060.002250 0.002056Patrick 0.0060560.004000 0.002056

ClarendonCity City TCF County TCF Total TCF

Manning 0.0041680.002695 0.001473Summerton 0.0036680.002195 0.001473Turbeville 0.0059730.004500 0.001473

ColletonCity City TCF County TCF Total TCF

Edisto Beach 0.0008870.000071 0.000816Walterboro 0.0024090.001593 0.000816

DarlingtonCity City TCF County TCF Total TCF

Darlington 0.0045670.003121 0.001446Hartsville 0.0032780.001832 0.001446Lamar 0.0055430.004097 0.001446Society Hill 0.0059320.004486 0.001446

DillonCity City TCF County TCF Total TCF

Dillon 0.0038820.002110 0.001772Lake View 0.0047120.002940 0.001772Latta 0.0046320.002860 0.001772

EdgefieldCity City TCF County TCF Total TCF

Johnston 0.0032620.002282 0.000980Trenton 0.0018860.000906 0.000980

FairfieldCity City TCF County TCF Total TCF

Ridgeway 0.1012040.099990 0.001214Winnsboro 0.1012040.099990 0.001214

FlorenceCity City TCF County TCF Total TCF

Florence 0.0036650.001755 0.001910Johnsonville 0.0070900.005180 0.001910Lake City 0.0057100.003800 0.001910Olanta 0.0076700.005760 0.001910Pamplico 0.0071000.005190 0.001910Timmonsville 0.0060200.004110 0.001910

HamptonCity City TCF County TCF Total TCF

Brunson 0.0040690.002900 0.001169Estill 0.0019300.000761 0.001169Fairfax 0.0028270.001658 0.001169Gifford 0.0027920.001623 0.001169Hampton 0.0013860.000217 0.001169Varnville 0.0036700.002501 0.001169Yemasee 0.0022440.001075 0.001169

JasperCity City TCF County TCF Total TCF

Hardeeville 0.0052520.004000 0.001252Ridgeland 0.0020670.000815 0.001252

KershawCity City TCF County TCF Total TCF

Camden 0.0040590.002700 0.001359

LancasterCity City TCF County TCF Total TCF

Kershaw 0.0052320.004500 0.000732Lancaster 0.0038070.003075 0.000732

LaurensCity City TCF County TCF Total TCF

Clinton 0.0038410.002771 0.001070Fountain Inn 0.0027100.001640 0.001070Gray Court 0.0039450.002875 0.001070Laurens 0.0031100.002040 0.001070

LeeCity City TCF County TCF Total TCF

Bishopville 0.0020030.000802 0.001201Lynchburg 0.0043510.003150 0.001201

MarionCity City TCF County TCF Total TCF

Marion 0.0035990.001900 0.001699Mullins 0.0037550.002056 0.001699Nichols 0.0032100.001511 0.001699Sellers 0.0051110.003412 0.001699

MarlboroCity City TCF County TCF Total TCF

Bennettsville 0.0031440.002069 0.001075Blenheim 0.0032210.002146 0.001075Clio 0.0026700.001595 0.001075McColl 0.0027790.001704 0.001075Tatum 0.0024150.001340 0.001075

McCormickCity City TCF County TCF Total TCF

McCormick 0.0039860.003536 0.000450

PickensCity City TCF County TCF Total TCF

Central 0.0048740.003717 0.001157Clemson 0.0024650.001308 0.001157Easley 0.0029830.001826 0.001157Liberty 0.0037780.002621 0.001157Norris 0.0040270.002870 0.001157Pickens 0.0045040.003347 0.001157Six Mile 0.0028710.001714 0.001157

RichlandCity City TCF County TCF Total TCF

Columbia 0.0036740.002209 0.001465Eastover 0.0059370.004472 0.001465Forest Acres 0.0025450.001080 0.001465

SaludaCity City TCF County TCF Total TCF

Batesburg-Leesville 0.0033200.002520 0.000800Monetta 0.0029700.002170 0.000800Ridge Spring 0.0015600.000760 0.000800Saluda 0.0029000.002100 0.000800

SumterCity City TCF County TCF Total TCF

Mayesville 0.0032350.001680 0.001555Pinewood 0.0032650.001710 0.001555Sumter 0.0032270.001672 0.001555

WilliamsburgCity City TCF County TCF Total TCF

Andrews 0.0021490.000853 0.001296Greelyville 0.0045980.003302 0.001296Hemingway 0.0041700.002874 0.001296Kingstree 0.0056690.004373 0.001296Lane 0.0059220.004626 0.001296

South Carolina Association of Counties 2017 Property Tax ReportPage 25

1919 Thurmond MallPO Box 8207

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

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

[email protected]