Real Estate & Property Tax Data

At 0.55 percent, South Carolina has one of the lowest mean effective tax rates for owner-occupied housing in the nation. Owner-occupied properties are exempt from specific taxes bringing their tax rate to 4 percent.

The current assessment ratios for the state of South Carolina are as follows:

  • Primary Residences¬† – 4 percent fair market value
  • Other Real Estate – 6 percent fair market value
  • Personal Property (some motor vehicles, watercraft, aircraft, business personal property)¬† – 10.5 percent fair market value
  • Commercial Boats – 5 percent fair market value
  • Primary-Residence Boats – 4 percent fair market value
  • Agricultural Property (privately-owned) – 4 percent fair market value
  • Agricultural Property (corporate-owned) – 6 percent use value
  • Manufacturing & Utility Property – 10.5 percent fair market value
  • Railroad, Airline, & Pipeline Property – 9.5 percent fair market value

For more information on Charleston County Real Estate and Personal Property taxes, visit the Charleston County Government website.

To access the Charleston County, South Carolina Tax Estimator, click here.