Property taxes are the foundation of funding of South Carolina’s cities and towns, providing the predictable, locally controlled revenue that keeps communities safe, schools strong, and infrastructure functioning.

Counties, schools, cities and towns depend on property tax revenue to provide basic services to residents, businesses and visitors.

Property taxes stay in the communities where they are collected, directly supporting essential services—police and fire protection, roads, parks and libraries, and the classrooms that educate our children.

What Property Taxes Fund

Property taxes provide the foundational funding for essential local services, including:

• Public safety: Police, fire protection, EMS, and emergency management
• Education: Local school operations, facilities, transportation
• Infrastructure: Roads and sidewalks
• Planning and development: Land-use management, zoning, and permitting
• Parks and recreation: Community centers, athletic fields, trails, libraries
• Public health and sanitation: Solid waste, environmental services, clean water

Without property tax revenue, local governments could not plan for, respond to, or invest in the long-term needs of their residents. They are not just a source of revenue—they are the foundation of vibrant, well-functioning communities.