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December 2021

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South Carolina Association of Counties 2021 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 option 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.

Primary 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 real and personal property - 10.5% (Effectively 9.0% by 2023)*

Utilities – 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%

* Manufacturing Real and Personal Property: After 2017, pursuant to Section 12-37-220(b), a manufacturing property tax exemption will be phased in equally over 6 years, which will effectively reduce the manufacturing property assessment ratio to 9% by 2023. Contact the SC Department of Revenue for more information.

3.) MULTIPLY THE ASSESSED VALUE BY THE TOTAL MILLAGE RATE. Assessed Value x Millage Rate = Property Tax

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

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.

Commercial Property Example

Appraised Value of Property $ 100,000 Assessment Ratio for Commercial Property x 6%

Assessed Value $ 6,000 Total Millage Rate (example) x .200 Property Tax $ 1,200 In certain jurisdictions, the local option sales tax credit is subtracted from the property tax.

Owner-Occupied Residential Property Example

Appraised Value of Property $ 100,000 Assessment Ratio for 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 option sales tax credit is subtracted from the property tax bill.

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South Carolina Property Tax Rates for 2021

Abbeville

Millage Rates

Municipal Millage Rate

Abbeville

.11052

Calhoun Falls

.14500

Calhoun Falls GOB 2016 .00430

Donalds .02000

Honea Path

.12600

Ware Shoals .09600

School District Millage Rate

Abbeville .19640

District Total:

.19340 Operating and Upgrading

.00300 School Bond 2019

Greenwood 51

.24290

District Total:

.18280

School Operations

.03900 Countywide School

.01170 School Bond

.00940 Vocational Facility

Includes:

County Base Millage .13670

Abbeville County Total

County Operations .09210

County Library

.00320

Piedmont Technical College .00230

County GOB 21 .00210

County Building Project Bond

.00760

Solid Waste

.00650

Fire .00810

Infrastructure .00150

County Reserve Fund

.00510

G.O. Bond 17

.00560

County Reserve Fund 2019 .00260

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Animal Shelter Fee Animal Shelter Countywide

$9.00

Landfill Fee Landfill Countywide

$55.00

Public Safety Fee Public Safety Countywide

$62.50

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Abbeville 0.002154 0.000870 0.003024

Calhoun Falls 0.003689 0.000870 0.004559

Donalds 0.000379 0.000870 0.001249

Honea Path 0.002918 0.000870 0.003788

Ware Shoals 0.001000 0.000870 0.001870

$70,975

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Aiken

Millage Rates

Municipal Millage Rate

Aiken .06000

Jackson

.05900

Monetta

.01700

New Ellenton .07740

North Augusta .07350

Perry

.04000

Salley .05000

Wagener .06000

School District Millage Rate

Aiken

.16470

District Total:

.13420

School Operations

.03370

Debt Service

-.00320 1% Sales Tax Property Tax Relief

Includes:

County Base Millage .06730

Aiken County Total

County Operations .05540

Debt

.00300

Aiken Technical College .00250

USC - Aiken .00010

Solid Waste

.00630

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Commercial Fire Fee Avg Fire Avg for 16 Districts $276.76 Industrial Fire Fee Avg Fire Avg for 9 Districts

$3,950.02

Residential Fire Fee Avg Fire Avg for 19 Districts

$67.86

Road Maintenance Maintain Roads Countywide

$25.00

Stormwater Drainage Unincorporated Water Cleanup Areas Only

$10.00 Other Millages Not Included in County Base

Name Purpose Location Millage Rate

College Acres Public Works

Water/Sewer College Acres Area

.04400

$758,000 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(4)

Allendale

Millage Rates

Municipal Millage Rate

Allendale .17900

Fairfax .12140

School District Millage Rate

Allendale

.28800

District Total:

.25600

Operations

.03200 School Note

Includes:

County Base Millage .22900

Allendale County Total

County Operations .21300

Hospital Operations

.01600

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Sanitation & Fire Sanitation & .50 per acre Fire Protection

$0.50

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Allendale 0.003060 0.002612 0.005672

Fairfax 0.002196 0.002612 0.004808

$18,241 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Anderson

Millage Rates

Municipal Millage Rate

Anderson .11600

Belton .12400

Clemson

.08050

Easley

.06350

Honea Path .12600

Iva .18210

Pendleton

.12700

West Pelzer .09400

Williamston .11250

School District Millage Rate

Anderson 1

.23660

District Total:

.01780 Career and Technology

.01770 County Schools

.16300 School Operations

.00310

Tri-County Tech

.03500

School Bond Sinking Fund

Anderson 2 .25460

District Total:

.00310 Tri-County Tech

.01770 County Schools

.01780 Career and Technology

.02500

School Bond Sinking Fund

.19100

School Operations

Anderson 3 .23880

District Total:

.04100 School Bond Sinking Fund

.01770 County Schools

.17700

School Operations

.00310

Tri-County Tech

Anderson 4

.17260

District Total:

.03400 School Bond Sinking Fund

.11780 School Operations

.01770 County Schools

.00310

Tri-County Tech

Anderson 5

.22980

District Total:

.19400 School Operations

.01500 School Bond Sinking Fund

.00310 Tri-County Tech

.01770 County Schools

Pickens

.16400

District Total:

.16400

School Operations

Includes:

County Base Millage .08570

Anderson County Total

County Ordinary .06520

Capital Projects Fund

.00380

Infrastructure Reserve Fund

.00140

Library .00690

County EMS .00660

GO Bond 2014 Refunded

.00100

GO Bond 2020 Series

.00080

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Anderson County Sewer Sewer Unincorporated Areas less

.00300

Homeland & Piedmont

Big Creek Watershed School District 1 .00220

(5)

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Ashwood Roads District 5

$155.55

Clarendon Light, Garbage District 5 Pick up

$117.68

Easley Storm Water Storm Water Easley

$30.00

Hidden Brook Roads District 5

$379.73

Knightsbridge Roads District 5 $449.27

Sharen Ridge Roads District 5 $182.15

Solid Waste Fee Solid Waste Countywide $75.00

The Farm Roads School District 1 $430.06

Broadmouth Watershed School District 1 .00160

Brushy Creek Watershed School District 1 .00060

Cobbs Glen Public Service Lights School District 5 .00480 County Fire Fire Unincorp, Starr, Iva, W Pelzer, .00677

Clemson, Pendleton

Homeland Park Water/Sewer Homeland Park .01600

Piedmont Public Service Water/Sewer Piedmont .07560

Sedgewood Public Service Water/Sewer Sedgewood .00700 Three & Twenty Watershed School District 1 .00050

$825,000 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Bamberg

Millage Rates

Municipal Millage Rate

Bamberg .11854

Denmark

.10870

Ehrhardt

.09200

Olar .09945

School District Millage Rate

Bamberg 1 .39476

District Total:

.28576 School Operating

.10900

School Bond

Bamberg 2

.38663

District Total:

.28163

School Operating

.10500 School Bond

Includes:

County Base Millage .23160

Bamberg County Total

County Operations .12890

Capital Reserve

.03200

G.O. Bond

.00470

EMS/Rescue .01850

IPRB Bonds .00810

Road Maint. Prior Yr Deficit

.00950

Unfunded state mandate

.02890

Denmark Tech .00100

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Road User Fee Roads Countywide

$35.00

Solid Waste Fee Countywide Residential

Parcels

Solid Waste $70.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Rural Fire Fire Unincorporated .02400

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Bamberg 0.001801 0.001170 0.002971

Denmark 0.005475 0.001170 0.006645

Ehrhardt 0.002314 0.001170 0.003484

Olar 0.002441 0.001170 0.003611

$30,052 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(6)

Barnwell

Millage Rates

Municipal Millage Rate

Barnwell .07050

Blackville .07900

Snelling .02000

Williston .07000

School District Millage Rate

Barnwell 45 .23800

District Total:

.19900 School Operations

.03900 School Debt Service

Blackville 19 .23677

District Total:

.17177 School Operations

.06500 School Debt Service

Williston 29 .03200

District Total:

.03200 School Debt Service

Includes:

County Base Millage .15830 Barnwell County Total

County Operations .14660

County Debt .01170

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Career Center Career Center Countywide .02400

Public Safety Public Safety Unincorporated Areas .00400

Rural Fire Fire Unincorporated Areas .01100

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Barnwell 0.001300 0.001884 0.003184

Blackville 0.001726 0.001884 0.003610

Snelling 0.000650 0.001884 0.002534

Williston 0.017630 0.001884 0.019514

$59,736

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Beaufort

Millage Rates

Municipal Millage Rate

Beaufort (Debt) .01800

Beaufort (Deficiency) .00200

Beaufort (Emergency) .00050

Beaufort (Operations) .05770

Bluffton (Debt) .00170

Bluffton (Operations) .36800

Hardeeville .11200

Hilton Head (Debt) .00590

Hilton Head (Disaster Recovery) .00500

Hilton Head Island .01720

Port Royal .07400

Yemassee .06660

School District Millage Rate

Beaufort .15790

District Total:

.12160 School Operations

.03630 School Debt

Includes:

County Base Millage .54990 Beaufort County Total

County Operations .53900

County Debt .00560

County Purchase Prop .00530

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Fripp Island Fee Phase 1 Sewer Fripp Island Project

$503.54

Fripp Island Fee Phase 2 Sewer Fripp Island Project

$498.89 Road Maintenance Fee Roads Per Vehicle, Countywide $10.00 Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Bluffton Fire Debt Fire Debt Bluffton Fire District .00015 Bluffton Fire Op Fire Operations Bluffton Fire District .02420

Broad Creek PSD Water/Sewer Broad Creek .01000

Burton Fire Debt Fire Debt Burton Fire District .00510 Burton Fire Op Fire Operations Burton Fire District .07030 Daufuskie Fire Op Fire Operations Daufuskie Fire District .06200

Fripp Island PSD Water/Sewer OpFripp Island .01210

Fripp Island PSD Water/Sewer Debt

.01700 Fripp Island

Fripp Island PSD Resvr Fire, Erosion, and Bridge

.00420 Fripp Island

Hilton Head PSD Water/Sewer Operations

.00300 Hilton Head Island

Hilton Head PSD Water/Sewer Debt

.00420 Hilton Head Island

LI/SH Fire Debt Fire Debt Lady's Island & St. Helena's .00200 Island

LI/SH Fire Op Fire Operations Lady's Island & St. Helena's .04110 Island

Sheldon Fire Debt Fire Debt Sheldon Fire District .00320 Sheldon Fire Op Fire Operations Sheldon Fire District .03810

$2,137,150

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(7)

Berkeley

Millage Rates

Municipal Millage Rate

Bonneau

.02000

Charleston

.08130

Goose Creek .05340

Hanahan .06510

Jamestown

.03000

Moncks Corner .06710

St. Stephen .09900

Summerville

.05950

School District Millage Rate

Berkeley

.22520

District Total:

.15180 School Operations

.07000 School Debt

.00340 Tech

Includes:

County Base Millage .04850

Berkeley County Total

County Operations .04300

Bond

.00450

Cypress Gardens

.00100

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Average Fire Fee Fire Per 1 Acre of Vacant Land $10.00 Devon Forest Special TD Devon Forest

Subdivision - Improved Subdivision

Improvements

$100.00 Devon Forest Special TD Devon Forest

Subdivision - Improved Subdivision -

Commercial

$140.00 Devon Forest Special TD Devon Forest

Subdivision - Unimproved Subdivision

Improvements

$100.00

Fire Multi-family Countywide $85.00

Fire Commercial, 0- Countywide

2,999 Sq Ft

$350.00

Fire Commercial, Countywide

3,000 - 4,999 Sq Ft

$500.00

Fire Commercial, Countywide

5,000 - 9,999 Sq Ft

$700.00

Fire Commercial, Countywide

10,000 - 19,999 Sq Ft

$1,000.00

Fire Commercial, Countywide

20,000 - 531,999 Sq Ft

$1,350.00

Fire Commercial, Countywide

532,000+ Sq Ft

$10,566.00

Fire FF 0-1,249 Sq Ft Countywide

$75.00

Fire FF 1.250-1,499 Sq FtCountywide $105.00

Fire FF 1,500-1,749 Sq FtCountywide $130.00

Fire FF 1,750-1,999 Sq FtCountywide $145.00

Fire FF 2,000-2,249 Sq FtCountywide

$165.00

Fire FF 2,250-2,499 Sq FtCountywide

$195.00

Fire FF 2,500-2,999 Sq FtCountywide

$225.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Goose Creek Park &

Playground

Recreation Goose Creek

.01050

Sangaree Road

Maintenance

.05000 Residential Subdivision

Fire FF 3,000 + Sq Ft $250.00

Goose Creek Sanitation Solid Waste Goose Creek $165.00 Landfill Charges - Single

Unit

Countywide

Solid Waste $75.00

Moncks Corner Sanitation Sanitation Moncks Corner $166.92 Moncks Corner

Stormwater

Moncks Corner Residential

Stormwater $36.00

Moncks Corner Stormwater

Moncks Corner Mobile Homes

Stormwater

$36.00

Pimlico Special TD Fee Pimlico Subdivision - Unimproved Subdivision

Improvements

$25.00 Pimlico Special TD Fee Pimlico Subdivision -

Improved Subdivision

Improvements

$50.00

Residential Fee Countywide Residential

Property

$36.00

Stormwater - Mobile

Homes

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $36.00

Stormwater - Multi- Family Property

Unincorp. Areas, Goose Creek, Hannahan

Stormwater $36.00

Summerville Sanitation Solid Waste Town of Summerville Collection

$145.68

Tall Pines Special TD Fee Tall Pines Subdivision - Improved

Subdivision Improvements

$100.00 Tall Pines Special TD Fee Tall Pines subdivision -

Unimproved Subdivision

Improvements

$50.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Bonneau 0.000200 0.000839 0.001039

Charleston 0.000405 0.000839 0.001244

Goose Creek 0.000920 0.000839 0.001759

Hanahan 0.001170 0.000839 0.002009

Jamestown 0.001867 0.000839 0.002706

Moncks Corner 0.000944 0.000839 0.001783

St. Stephen 0.002944 0.000839 0.003783

Summerville 0.001255 0.000839 0.002094

$1,116,000

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(8)

Calhoun

Millage Rates

Municipal Millage Rate

Cameron

.06230

St. Matthews

.09217

School District Millage Rate

Calhoun

.15992

District Total:

.13892 School Operating

.01600 School Debt Service

.00500 Tec/Gress.

Includes:

County Base Millage .11800

Calhoun County Total

County Operations .11500

County Debt

.00200

Capital Improvement Fund

.00100

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Family Fire Fee Fire Countywide

$50.00

Industrial Fire Fee Fire Average for 7 Districts

$177.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Fire Debt Service .00200

Sandy Run Fire Fire Sandy Run .00418

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Cameron 0.001773 0.001071 0.002844

St. Matthews 0.002423 0.001071 0.003494

$58,575

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Charleston

Millage Rates

Municipal Millage Rate

Awendaw .02630

Charleston .08130

Folly Beach

.03460

Isle of Palms

.02330

James Island .01790

Lincolnville .10580

McClellanville

.00980

Mount Pleasant .03930

North Charleston .09500

Sullivans Island

.05740

Summerville

.05950

School District Millage Rate

Charleston .15170

District Total:

.12370

School Board Operating

.02800

School Board Bond Issues

Includes:

County Base Millage .05560

Charleston County Total

County Operations .04120

County Bonds

.00610

Park & Recreation Commission Operating

.00400

Trident Technical College .00180 Trident Technical College - Bonds

.00070

Park & Recreation Commission

Bonds

.00180

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Solid Waste Disposal User Fee

Multi-Unit Residences

Solid Waste

$70.00

Solid Waste Disposal User Fee

Single-Unit Residences

Solid Waste

$99.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Awendaw Consolidated Fire District Bonds

Fire 6 Districts .00400

Awendaw-McClellanville Consolidated Fire District

Fire 6 Districts

.03140

Cooper River PPC Recreation .01430

East Cooper Fire District Fire .00161

James Island PSD Bonds Water/Sewer Bonds

.00530

James Island PSD Operating

Water/Sewer .05470

N. Charleston Fire District Fire Protection 3 Districts

.01280

N. Charleston PSD

Operating

Water/Sewer &

Recreation

.08760

St. Andrews PPC Operating

Recreation .01900

St. Andrews PSD Operating

Water/Sewer &

Recreation

.07000

St. Johns Fire District and Bond

Fire 4 Districts .02940

St. Paul's Fire Bond Fire 5 Districts

.00470

St. Pauls Fire District Fire 5 Districts

.05710

W St. Andrews Fire District

Fire .00380

(9)

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Awendaw 0.000570 0.000870 0.001440

Charleston 0.000800 0.000870 0.001670

Folly Beach 0.000180 0.000870 0.001050

Isle of Palms 0.000210 0.000870 0.001080

James Island 0.002110 0.000870 0.002980

Lincolnville 0.001530 0.000870 0.002400

McClellanville 0.000290 0.000870 0.001160

Mt. Pleasant 0.000300 0.000870 0.001170

North Charleston 0.000810 0.000870 0.001680 Sullivan's Island 0.000170 0.000870 0.001040

Summerville 0.000730 0.000870 0.001600

$4,528,881

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Cherokee

Millage Rates

Municipal Millage Rate

Blacksburg

.18020

Chesnee .14800

Gaffney .12230

School District Millage Rate

Cherokee

.21550

District Total:

.18550

General School

.03000 School Bond

Spartanburg District 2 .25850

District Total:

.20350 General School

.05500

School Bond

Includes:

County Base Millage .09840

Cherokee County Total

Operations & Road Tax .07750

Library

.00410

Recreation

.00390

Bonds County .00490

Community College .00260

Capital Project Fund

.00540

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Antioch Fire District Fire District 8

.00800

Blacksburg Fire District Fire District 4, 9

.01500

Buffalo Fire District Fire District 6

.01500

Cherokee Creek Fire District

Fire Districts 12, 13, 15 .01800

CKC Fire District Fire District 5 .01500

Corinth Fire District Fire District 29

.01500

DMW Fire District Fire District 25

.01500

Goucher/White Plains Fire District

Fire District 27

.01500

Grassy Pond Fire District Fire District 18 .00800

Greater Gaffney Fire District

Fire District 11

.01600

Macedonia Fire District Fire Districts 23, 92 .00800

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Blacksburg 0.003059 0.001430 0.004489

Gaffney 0.002155 0.001430 0.003585

$189,936

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(10)

Chester

Millage Rates

Municipal Millage Rate

Chester .19320

Fort Lawn .05700

Great Falls

.12500

School District Millage Rate

Chester .26080

District Total:

.21280

Maintenance and Operations

.04800

School Bonds

Includes:

County Base Millage .17850

Chester County Total

County Operations .14490

Bonds

.01730

Solid Waste Millage Fund

.00740

Library .00670

York Technical .00220

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Chester Fire District Fire District 2 - 5 Miles Outside

.04910

Downtown Chester

Fort Lawn Fire District Fire and Bond District 5 .01530

Lando Fire District Fire District 3 .01770

Lewis Fire District Fire District 6

.01360

Richburg Fire District Fire District 4

.01430

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Chester 0.003529 0.001987 0.005516

Fort Lawn 0.001490 0.001987 0.003477

Great Falls 0.003217 0.001987 0.005204

$112,708 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Chesterfield

Millage Rates

Municipal Millage Rate

Cheraw

.14222

Chesterfield .14149

Jefferson .09353

McBee

.05200

Pageland

.09800

Patrick .05500

School District Millage Rate

Chesterfield .21515

District Total:

.18040 School Operations

.03475 School Debt Service

Includes:

County Base Millage .12902

Chesterfield County Total

County Operations .11804

County-Wide Debt Service

.00750

Rescue Squads

.00110

Chesterfield-Marlboro Tec .00238

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Fire Districts Fire Average for 8 Districts $65.00

Road Improvement and Maintenance Fee

Per Vehicle Road

Improvement and Maintenance

$45.00 Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Alligator Fire Fire .01500

Cash

.01649

Cheraw - 02

.03200

Harris Creek

.01500

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Cheraw 0.002176 0.002467 0.004643

Chesterfield 0.003275 0.002467 0.005742

Jefferson 0.003570 0.002467 0.006037

McBee 0.002989 0.002467 0.005456

Pageland 0.002900 0.002467 0.005367

Patrick 0.003164 0.002467 0.005631

$134,952 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(11)

Clarendon

Millage Rates

Municipal Millage Rate

Manning

.21450

Summerton

.10820

Turbeville .11430

School District Millage Rate

Clarendon 2

.14790

District Total:

.14790 School Ordinary

Clarendon 4 .18220

District Total:

.18220 School Ordinary

Includes:

County Base Millage .18130

Clarendon County Total

County Operations .16290

Debt (C DEBT)

.01450

Vocational School (V SCH)

.00390

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Decal Fee Tag renewal Per Vehicle

$1.00

Road Fee Road Per Vehicle

Maintenance

$15.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Emergency Services District

County EMS and Fire &

Rescue

.01620 Unincorp.,Manning,

Turbeville,Paxville, Summerton

Rural Fire Fire Unincorp. Areas, Turbeville, .03940

Paxville & Summerton

Rural Fire Fire Debt Unincorp. Areas, Turbeville,

.00120

Paxville & Summerton

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Manning 0.003446 0.001753 0.005199

Summerton 0.001891 0.001753 0.003644

Turbeville 0.004130 0.001753 0.005883

$107,742

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Colleton

Millage Rates

Municipal Millage Rate

Edisto Beach .02515

Walterboro .08640

School District Millage Rate

Colleton

.17092

District Total:

.11642

School Ordinary

.05450 School Debt

Includes:

County Base Millage .12655

Colleton County Total

County Operations .11631

Debt

.01024

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Road Fee Road Per Motor Vehicle

Maintenance

$25.00 Solid Waste User Fee Solid Waste Countywide Residences

Fund

$75.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

County Fire Fire Unincorporated Areas

.03356

County Fire Fire Debt Unincorporated Areas

.02266

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Edisto Beach 0.000090 0.000840 0.000930

Walterboro 0.001992 0.000840 0.002832

$192,981 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(12)

Darlington

Millage Rates

Municipal Millage Rate

Darlington

.13000

Hartsville .14190

Lamar .07500

Society Hill

.06620

School District Millage Rate

Darlington .22470

District Total:

.18240 School Operations

.03030 School Bonds

.01200

Florence-Darlington Tech.

Includes:

County Base Millage .07990

Darlington County Total

Bonds .00330

County Operations

.06830

Library

.00610

Environmental Services .00220

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Emergency Road Fee Maintain ServiceCountywide

$45.00

Solid Waste Fee Solid Waste Per Residence

$60.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Countywide Fire Fire Protection Unincorporated Areas .01400

Countywide Fire Debt Fire Countywide .00500

Darlington Fire Fire Protection Darlington Fire District .01400 Hartsville Community

Center

Community Center

.00200 Town of Hartsville

Hartsville Fire Fire Protection Hartsville Fire District

.01400

Palmetto Fire Fire Protection Palmetto Fire District .01200

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Darlington 0.002815 0.001406 0.004221

Hartsville 0.002283 0.001406 0.003689

Lamar 0.003891 0.001406 0.005297

Society Hill 0.004519 0.001406 0.005925

$245,886 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Dillon

Millage Rates

Municipal Millage Rate

Dillon .10100

Lake View .14500

Latta

.15300

School District Millage Rate

Dillon

.19820

District Total:

.16225

Operations of Schools

.01845 Dillon County Vocational School

.00900 Local Supplement for Teachers

.00750 Debt Service

.00100 Dillon Northeastern Technical

College Includes:

County Base Millage .14350

Dillon County Total

County Operations .12300

County Debt Service

.02050

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Fire Fee Fire Protection Countywide $55.00

Solid Waste Disposal Fee Solid Waste Countywide $100.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Dillon 0.003129 0.002572 0.005701

Lake View 0.004415 0.002572 0.006987

Latta 0.004021 0.002572 0.006593

$69,635 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(13)

Dorchester

Millage Rates

Municipal Millage Rate

Harleyville .08640

North Charleston

.09500

Ridgeville

.05670

St. George .06880

Summerville

.05950

School District Millage Rate

Dorchester 2

.26700

District Total:

.19280 School Operations

.06500 School Debt

.00920 Vocational School

Dorchester 4

.27020

District Total:

.21000

School Operations

.05100 School Debt

.00920 Vocational School

Includes:

County Base Millage .08190

Dorchester County Total

County Operations .05490

Debt

.00850

Capital Improvements

.00680

Library .00550

Trident Technical College .00330 Senior Center Operations

.00190

Children in Crisis

.00100

Fee Name Purpose Location Fee

Special 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. Charleston Residential

Stormwater

$72.00

Ridgeville SWCF Solid Waste Town of Ridgeville

Collection

$138.00

Solid Waste User Fee Solid Waste Countywide

Collection &

Disposal

$85.00

Storm Waste Water Management Fee

Countywide per parcel, Average for 3 Categories Residential

Stormwater

$60.00 Storm Waste Water

Management Fee

Countywide per parcel, per EPU

Commercial Stormwater

$60.00

Summerville Solid Waste

Collection Fee

Town of Summerville Solid Waste

Collection

$145.68 Summerville Stormwater Stormwater Town of Summerville $96.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Fire Operating Fire Unincorporated Area

.02120

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Edgefield

Millage Rates

Municipal Millage Rate

Johnston

.08113

Trenton .06900

School District Millage Rate

Edgefield .26332

District Total:

.21332 School Operations

.05000 School Bond

Includes:

County Base Millage .10539

Edgefield County Total

County Operations .08980

Industrial Development

.00083

County Debt Service

.00436

EMS Operations .01040

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Public Works Fee Public Works Town of Edgefield

$180.00

Public Works Fee Public Works Town of Johnston

$96.00

Solid Waste Waste Disposal Countywide $100.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

County Fire Fire Unincorporated .01000

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Johnston 0.002003 0.000820 0.002823

Trenton 0.000933 0.000820 0.001753

$89,060

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Fairfield

Millage Rates

Municipal Millage Rate

Ridgeway

.05133

Winnsboro

.04335

School District Millage Rate

Fairfield .22370

District Total:

.20310 School Operations

.02060 School Debt

Includes:

County Base Millage .18340 Fairfield County Total

County Operations

.16000

Hospital Emergency .00780

County Bond .01040

Library

.00360

Watershed Maintenance .00160

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Ridgeway 0.099990 0.001349 0.101339

Winnsboro 0.099990 0.001349 0.101339

$141,559 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(14)

Florence

Millage Rates

Municipal Millage Rate

Florence .06310

Johnsonville

.05900

Lake City .20470

Olanta .05340

Pamplico

.10960

Timmonsville

.13100

School District Millage Rate

Florence 1

.26580

District Total:

.20660 School Operations

.05920 School Bonds

Florence 2 .26880

District Total:

.22910

School Operations

.03970

School Bonds

Florence 3 .22560

District Total:

.21410 School Operations

.01150 School Bonds

Florence 4 .14120

District Total:

.14120

School Operations

Florence 5

.28730

District Total:

.26180 School Operations

.02550 School Bonds

Includes:

County Base Millage .10040

Florence County Total

County Operations .01760

Public Safety

.04630

Library

.00750

Senior Citizens Center .00080 Florence Darlington Tech .00490 Unfunded State Mandates

.00840

County Bonds

.01490

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

EMS Vehicle Fee EMS Countywide

$19.50

Road Maintenance Fee Road Countywide Maintenance

$35.00 Solid Waste Household

Availability

Landfill

$48.25

Solid Waste Household Usage

Landfill $86.25

Unified Fire District Vehicle Fee

Unincorporated Areas, Pamplico, Johnsonville

Fire

$23.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Fire Districts Fire Average for 2 Districts .02230

Lynches Lake Watershed Coward Area .01840

Salem Pole Cat Watershed Scranton Area .01600

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Florence 0.001546 0.002127 0.003673

Johnsonville 0.006145 0.002127 0.008273

Lake City 0.004074 0.002127 0.006201

Olanta 0.007134 0.002127 0.009261

$522,041 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Pamplico 0.006447 0.002127 0.008574

Timmonsville 0.005555 0.002127 0.007682

Georgetown

Millage Rates

Municipal Millage Rate

Andrews

.13700

Georgetown .10330

School District Millage Rate

Georgetown .14410

District Total:

.11560 School Operating

.02850 School Debt

Includes:

County Base Millage .06470

Georgetown County Total

County Operations .03010

Higher Education

.00120

Debt .00750

Environmental Services .00270

Law Enforcement

.01980

Economic Development

.00050

Debt Service for Capital Leases .00290

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

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

Disposal

$22.00

Landfill Fee Solid Waste Per Residential Unit $44.00

Road Fee Roads Per Vehicle $50.00

Stormwater Unincorporated, Per

Residence Stormwater -

NPDES Mandate

$52.00 Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Fire District #1 (County) Fire .32100

Fire District #2 (Midway) Fire .13800

Fire District #3 (MI/GC) Fire .14000

Recycling/Green boxes Recycling Tax District 1, 2, 3, 4, 41, & 42

.03600

$599,067

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(15)

Greenville

Millage Rates

Municipal Millage Rate

Fountain Inn

.06870

Greenville .08140

Greer .09900

Mauldin

.05390

Simpsonville .05980

Travelers Rest .08890

School District Millage Rate

Anderson 2 .25150

District Total:

.22650 School Operations

.02500

School Debt Service

Greenville

.19420

District Total:

.14320

School Operations

.05100 School Debt Service

Spartanburg 1 .30830

District Total:

.23430 School Operations

.07400

School Debt Service

Includes:

County Base Millage .05920

Greenville County Total

County General Fund .03910

Greenville Tech

.00500

Library

.00800

Art Museum .00150

Debt .00120

Charity Hospitalization

.00230

Certificates of Participation

.00040

Solid Waste .00170

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Road Maintenance Fee Road Per Vehicle Maintenance

$15.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Community Light Districts Lights Average of 18 Districts .00710

Fire Districts Fire Average for 31 Districts

.04310

Greenville Memorial Auditorium

Recreation Portions of County

.00040

Marietta Water Water Table Rock Area .00660

Piedmont Sewer & Light Sewer, Light, Fire, Water

.00770

Sanitation Solid Waste Unincorporated Areas

.01490

Taylors Sewer Sewer .02210

$2,544,308

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Greenwood

Millage Rates

Municipal Millage Rate

Greenwood

.11410

Hodges

.04620

Ninety Six .11610

Troy .01730

Ware Shoals

.09450

School District Millage Rate

Greenwood 50

.24880

District Total:

.00940 Vocational Facility

.13030 School Operations

.00540 Special Education

.05800

School Bond

.00670

Library

.03900

Countywide School

Greenwood 51 .25500

District Total:

.00540 Special Education

.00670 Library

.00940

Vocational Facility

.18280

School Operations

.01170 School Bond

.03900 Countywide School

Greenwood 52 .20050

District Total:

.00390

Countywide School

.00670

Library

.00540

Special Education

.04600 School Bonds

.12910 School Operations

.00940 Vocational Facility

Includes:

County Base Millage .07360

Greenwood County Total

Special Funds .00890

Capital Budget

.00350

County Operations

.06120

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Ammonwood Subdivision Fee Ammonwood Subdivision

$210.00

Auburn Place Auburn Place $200.00

Centre Court Subdivision Fee Centre Court Subdivision $350.00

Country Acres Country Acres $600.00

Creekside Lights, Entrance Creekside Subdivision $310.00 Crestview Subdivision fee Crestview Subdivision

$62.92

Druid Hills Subdivision Fee Druid Hills Subdivision

$75.00

Folly Bend Folly Bend $412.00

Forest Hills Subdivision Fee Forest Hills Subdivision $70.88 Gracecourt Townehomes Gracecourt Townhomes $1,746.67

Hillbrook Hillbrook Subdivision $75.00

Hunters Creek Sewers, Lights

$350.00

Hunters Glenn Hunters Glenn

Subdivision

$200.00 Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Metro Sewer Service Sewer Debt Countywide less Ware Shoals, .00860 Ninety Six, & Troy

(16)

Newport Subdivision Fee Newport Subdivision $1,030.00 Quail Run Lights, Entrance Quail Run Subdivision $120.00

Reynold Colony Reynold Colony $924.00

Saddle Hill Lights, Entrance Saddle Hill Subdivision

$55.00

Springwood Subdivision Fee Springwood Subdivision

$137.00

Winding Creek Winding Creek

Subdivision

$130.00

Woodbury Place Lights, Entrance $150.00

$178,455 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Hampton

Millage Rates

Municipal Millage Rate

Brunson

.08083

Estill

.16770

Fairfax .12140

Gifford .05610

Hampton

.08850

Varnville .06249

Yemassee (NF) .07100

School District Millage Rate

Hampton County Scho .26500

District Total:

.22100 School Operation

.04400 School Bond

Includes:

County Base Millage .21829 Hampton County Total

County Operations

.20809

Financial Recovery Capital .01020

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Road Maintenance Fee Roads Per Vehicle $25.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Fire Capital Reserve Capital Reserve Unincorporated

.00100

Rural Fire Fire Unincorporated

.02000

Rural Fire Bond Fire Bond Unincorporated

.00100

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Brunson 0.001501 0.000217 0.001718

Estill 0.002548 0.000217 0.002765

Fairfax 0.002196 0.000217 0.002413

Gifford 0.001623 0.000217 0.001840

Hampton 0.000217 0.000217 0.000434

Varnville 0.002506 0.000217 0.002723

Yemasee 0.001075 0.000217 0.001292

$41,869

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Horry

Millage Rates

Municipal Millage Rate

Atlantic Beach

.08450

Aynor .06080

Briarcliffe Acres .04500

Conway

.07730

Loris

.11080

Myrtle Beach .07890

North Myrtle Beach .04500

Surfside Beach

.04300

School District Millage Rate

Horry

.12810

District Total:

.11810

School Operation Fund

.01000 Board of Education Debt Service

Fund Includes:

County Base Millage .05320

Horry County Total

County Operations .04460

Debt

.00420

Horry/Georgetown Tech

.00170

Higher Education Commission .00070

Senior Citizens Fund .00040

County Recreation

.00160

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Road Maintenance Fee Road Per Vehicle Maintenance

$50.00

Storwater Fees Single Family Residences

in Unincorporated Area

Stormwater $89.40

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Arcadian Shores Watershed

Watershed Acradian Shores .03090

Buck Creek Watershed Watershed District 9 .00300

Cartwheel Watershed Watershed

.00300

County Fire Apparatus Replacement

Fire equipment Unincorporated Areas except

.00160

Murrells Inlet

Crab Tree Watershed Watershed District 12 .00290

Fire District Fire Unincorporated Areas except .02110 Murrells Inlet

Gapway Swamp Watershed Watershed District 15 .00280

Mt. Gilead Road Maintenance

Road Maintenance

.03000 Mt. Gilead, Unincorporated

Murrells Inlet Fire District Fire Murrells Inlet

.01400

Simpson Creek Watershed Watershed District 30

.00260

Solid Waste Program Solid Waste Unincorporated Areas

.00870

Todd Swamp Watershed Watershed District 35 .00280

$2,600,000 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(17)

Jasper

Millage Rates

Municipal Millage Rate

Hardeeville .11200

Ridgeland

.14327

School District Millage Rate

Jasper

.19100

District Total:

.16600 Operations

.02500 Debt

Includes:

County Base Millage .15400

Jasper County Total

County Operations .08500

Emergency Services

.05700

County Debt

.01200

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Cherry Point Fire Fire Cherry Point .03200

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Hardeeville 0.000525 0.000700 0.001225

Ridgeland 0.004400 0.000700 0.005100

$168,721 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Kershaw

Millage Rates

Municipal Millage Rate

Camden

.10310

School District Millage Rate

Kershaw

.22930

District Total:

.16290 School Operations

.06420 School Debt

.00220 Central Carolina Tech

Includes:

County Base Millage .08100

Kershaw County Total

County Operations .06680

Debt

.00510

EMS

.00910

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

County Fire Countywide, less Camden

and Lugoff

Fire $60.00

Lugoff Fire District Fee Fire Protection Lugoff $23.00 Solid Waste Solid Waste Countywide

Collection and Disposal

$80.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

County Fire Fire Unincorporated Areas

.01110

County Sewer District Sewer Unincorporated Areas .00024

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Camden 0.003500 0.001327 0.004827

$255,000

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(18)

Lancaster

Millage Rates

Municipal Millage Rate

Kershaw

.09590

Lancaster .17590

School District Millage Rate

Lancaster .23810

District Total:

.16850 School Operating

.06500 Debt Service

.00460

USC-Lancaster

Includes:

County Base Millage .10120

Lancaster County Total

County Operations .08430

Debt

.00850

Capital Improvement

.00480

Courthouse Fire Security .00360

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

#10 Indian Land Fire Fire Indian Land $90.00

#14 Fire District Fire Fee - per Pleasant Valley 2,500 sqft

$90.00

Brookchase Road Bond Road Bond District 87 $225.00

Road Maintenance Fee Road Per Motor Vehicles Maintenance

$40.00 Storm Water Fee Storm Water countywide, per unit

$60.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Reid Point Special Purpose District

.03500 Reid Point

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Kershaw 0.003520 0.000869 0.004389

Lancaster 0.003608 0.000869 0.004477

$409,344

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Laurens

Millage Rates

Municipal Millage Rate

Clinton

.11340

Fountain Inn .06870

Gray Court .07960

Laurens

.12350

School District Millage Rate

Greenville 52

.20380

District Total:

.15080

Special School

.05300

School Bonds

Laurens 55 .22450

District Total:

.16750 Special School

.05700 School Bonds

Laurens 56

.24750

District Total:

.16750

Special School

.08000 School Bonds

Ware Shoals 51 .24290

District Total:

.23120 Special School

.01170 School Bonds

Includes:

County Base Millage .09555

Laurens County Total

Operations & Capital Improvements

.07123

Bonds .00900

EMS .00932

Reserve Fund .00600

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

City Road Fee Roads City of Laurens

$15.00

Clinton Public Works Fee Public Works City of Clinton

$20.00

County Road Fee Roads Per Motorized Vehicle $25.00

Fountain Inn Public Works

City of Fountain Inn

Public Works $156.00

Landfill Fee Solid Waste Countywide

$65.00

Laurens Mainstreet USA Mainstreet USA City of Laurens $20.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

County Fire Fire Countywide less Laurens,

.02100

Clinton, Fountain Inn Education Colleges Piedmont Tech

& USC

.00100 Countywide

Water & Sewer Bond Water & Sewer Most Unincorporated Areas

.00300

and Town of Cross Hill

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Clinton 0.003197 0.001200 0.004397

Fountain Inn 0.001200 0.001200 0.002400

Gray Court 0.002440 0.001200 0.003640

Laurens 0.002840 0.001200 0.004040

$180,920

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(19)

Lee

Millage Rates

Municipal Millage Rate

Bishopville .13600

Lynchburg

.17700

School District Millage Rate

Lee

.19230

District Total:

.14130

School Operations

.04900 School Debt Service

.00200 Teacher's Supplement

Includes:

County Base Millage .17940

Lee County Total

County Operations .16240

County Debt Service

.01700

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Public Safety Fee Fund Firemen Per Vehicle and Land $10.00

Road Maintenance Roads Countywide $20.00

Vehicle Fee Schools Per Vehicle $10.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Bishopville 0.000820 0.001080 0.001900

Lynchburg 0.003170 0.001080 0.004250

$36,000 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Lexington

Millage Rates

Municipal Millage Rate

Batesburg-Leesville .09950

Cayce .05373

Chapin

.01307

Columbia .09380

Gilbert .00500

Lexington

.02606

Pelion

.01700

Springdale .05770

Summit .00610

Swansea

.10628

West Columbia .05880

West Columbia Bond .00660

School District Millage Rate

Lexington 1 .39886

District Total:

.30886

School Operations

.09000

School Bonds

Lexington 2 .23440

District Total:

.15490 School Operations

.07950 School Bonds

Lexington 3 .34057

District Total:

.26367

School Operations

.07690

School Bonds

Lexington 4 .43169

District Total:

.31969 School Operations

.11200 School Bonds

Lexington 5

.31560

District Total:

.24610

School Operations

.06950

School Bonds

Includes:

County Base Millage .07956

Lexington County Total

County Operations .02456

Library Operations

.00592

Indigent Care

.00048

County Notes and Bonds .00250

Solid Waste .00754

Riverbanks Park Bonds

.00080

Midlands Tech Operations

.00283

Midlands Tech Capital .00134

Law Enforcement .03359

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Hollow Creek Watershed Hollow Creek District

.00153

ICRC Recreation District Five

.01268

ICRC Recreation

Bonds

.00725

District Five

Irmo Fire District Operations District Five Fire I .01933

Irmo Fire District Bonds District Five Fire I .00242

LCRAC Recreation Countywide less District Five

.01173

LCRAC Recreation

Bonds

.00333

Countywide less District Five

Rural Fire Fire Countywide less Cayce, West .02163

Columbia

(20)

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Sanitation/Maintenance Irmo $300.00

Street Pavement Lexington Town, Golden

Hills Subdivision

$254.00

$1,357,608

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Marion

Millage Rates

Municipal Millage Rate

Marion .14100

Mullins .16700

Nichols .10600

Sellers .15500

School District Millage Rate

Marion County .17800

District Total:

.17000 Operations

.00800 G.O. Bond

Includes:

County Base Millage .14200 Marion County Total

County Operations .11400

Debt Retirement .00800

Capital Improvement .00500

General Obligation Bonds .01500

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Decal Fee Decal Issuance Per Vehicle $1.00

Fire Fee Per Vehicle, Unincorp.

Areas

Fire $10.00

Fire Fee Residential, Unincorp.

Areas; Varies by Acreage

Fire $50.00

Fire Fee Mfg, Unincorp. Areas;

Varies by Acreage and Value

Fire $1,000.00

Road and Bridge Fee Road and Bridge Per Vehicle Maintenance

$45.00

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Marion 0.002900 0.002136 0.005036

Mullins 0.003117 0.002136 0.005253

Nichols 0.002117 0.002136 0.004253

Sellers 0.004752 0.002136 0.006888

$67,631

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Marlboro

Millage Rates

Municipal Millage Rate

Bennettsville .12400

Blenheim .05300

Clio .10513

McColl .10800

Tatum .01800

School District Millage Rate

Marlboro .18528

District Total:

.18528 School Operating

Includes:

County Base Millage .12030 Marlboro County Total

County Operations .08650

North Eastern Technical College .00500 Emergency Medical Services .02000

GO Bonds .00530

Unfunded Mandate .00350

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Road Maintenance Fee Road Countywide Maintenance

$30.00

Solid Waste Bennettseville, Clio,

Tatum, McColl Solid Waste

(towns)

$10.00

Solid Waste Unincorp. areas and

Blenhiem

Solid Waste $205.00

Solid Waste Unincorp. and Blenhiem,

over 65 & disabled Solid Waste

(exempted rate)

$170.00 Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Rural Fire Fire Countywide less Bennettsville .01690

& Clio

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

Bennettsville 0.002359 0.001660 0.004019

Blenheim 0.002247 0.001660 0.003907

Clio 0.001251 0.001660 0.002911

McColl 0.001595 0.001660 0.003255

Tatum 0.006571 0.001660 0.008231

$60,000

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

(21)

McCormick

Millage Rates

Municipal Millage Rate

McCormick .10000

School District Millage Rate

McCormick

.17800

District Total:

.15100 School District

.02700 School Bond 2020

Includes:

County Base Millage .14210

McCormick County Total

County Bond 2020 .00750

County Operations

.13110

County Bond 2008 B

.00350

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Solid Waste Disposal Fee Solid Waste Countywide Disposal

$80.00

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Savannah Lakes Village Public Safety Savannah Lakes Village

.01160

Local Option Sales Tax Credit Factors

City City TCF County TCF Total TCF

McCormick 0.003846 0.000599 0.004445

$45,496 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Newberry

Millage Rates

Municipal Millage Rate

Little Mountain .04410

Newberry

.08070

Pomaria

.00370

Prosperity .04100

Whitmire

.10150

School District Millage Rate

Newberry

.23300

District Total:

.18000 Ordinary School

.05300 School Debt

Includes:

County Base Millage .13400

Newberry County Total

County Operations .11940

Community Services .00690

Debt Service

.00770

Fee Name Purpose Location Fee

Special Fees (Additional Charges)

Fox Briar Fee Road Fox Briar Subdivision Maintenance

$150.00 JB Fulmer Fee Road JB Fulmer Subdivision

Maintainance

$150.00

Mtn View Fee Mountain View

Subdivision Road

Maintenance

$150.00

$150,457 Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

Oconee

Millage Rates

Municipal Millage Rate

Salem .03700

Seneca .06270

Walhalla

.08400

West Union .05180

Westminster .09930

School District Millage Rate

Oconee

.14670

District Total:

.11570

School Operations

.03100 School Bonds

Includes:

County Base Millage .07430

Oconee County Total

County Operations .06390

Bonds

.00200

Economic Development

.00240

Bridges/Culverts .00100

Tri County Tech Operation .00300 Capital Vehicle & Equipment

.00200

Other Millages Not Included in County Base

Name Purpose Location Millage Rate

Keowee Fire District Fire DepartmentDistrict 17 Only

.01750

Municipal Fire Municipal Fire

Service

.00290

Unincorporated Areas

Value of One County Mil (Based on County Operations Only)

This helps determine the county's tax base for comparative analyses.

References

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