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.
Property Tax FAQ
Property values are determined by the county assessor, not cities or towns.
Municipal property tax rates are set by city and town councils as part of an annual, public budget process.
No. Property tax revenue is shared among multiple local entities, including counties and school districts. Municipalities receive only a portion of what taxpayers pay.
Property taxes provide stable and predictable revenue, allowing municipalities to plan ahead and maintain essential services year after year.
Sales taxes fluctuate based on consumer spending and economic conditions. Property taxes are more stable, making them better suited for funding ongoing public services.
No. Tax rates are typically set once a year during the budget process and must be approved in public meetings.
Property taxes fund the services that directly affect daily life—such as police and fire protection, road maintenance, clean water, and well-maintained public spaces.
Local control ensures decisions about taxes and services are made by leaders who understand their community’s needs and are accountable to local residents.