SC Code § 12-43-220

South Carolina Real Estate Calculators

South Carolina's split assessment ratio — 4% legal-residence owner-occupied vs 6% non-owner-occupied / second-home. § 12-37-251 school-operating exemption, 15% point-of-sale reassessment cap.

Anchored to: SC Code §§ 12-37-2270, 12-43-220, 12-37-251

1 calculator live. Reviewed against current statute and regulation. Last updated 2026-05-16.

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S.C. Code § 12-37-2270 (property classification)

South Carolina Property Tax + Assessment Ratio Calculator

Compute a South Carolina property's annual tax bill under the class-based assessment system (S.C. Code § 12-37-2270, § 12-43-220). Models the 4% primary-residence ratio (the lowest residential assessment ratio in the United States), the 6% second-home / rental ratio (the 50% snowbird-tax penalty for non-resident owners), the 10.5% commercial ratio, the § 12-37-251 Property Tax Relief Act of 2006 school-operating-millage exemption for owner-occupied legal residences, and the § 12-37-250 homestead exemption ($50,000 of fair market value for owners 65+, totally and permanently disabled, or legally blind).

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South Carolina Property Tax + Assessment Ratio Calculator
Compute a South Carolina property's annual tax bill under the class-based assessment system (S.C. Code § 12-37-2270, § 12-43-220). Models the 4% primary-residence ratio (the lowest residential assessment ratio in the United States), the 6% second-home / rental ratio (the 50% snowbird-tax penalty for non-resident owners), the 10.5% commercial ratio, the § 12-37-251 Property Tax Relief Act of 2006 school-operating-millage exemption for owner-occupied legal residences, and the § 12-37-250 homestead exemption ($50,000 of fair market value for owners 65+, totally and permanently disabled, or legally blind).

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Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.

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