South Carolina property tax
South Carolina Property Tax, 4% vs 6% Explained for Charleston Buyers
By Blake Heron, Realtor, Heron Homes CHS with eXp Realty.
In South Carolina, the home you live in is taxed very differently from a second home or rental. Owner occupied homes are assessed at 4% of market value and everything else at 6%, and the 4% rate is not automatic when you buy. Here is how it works in Charleston, Berkeley and Dorchester counties, with the official sources.
Blake's read on the market. The 4% rate is one of the biggest numbers in owning a home here, and buyers miss it every year. It is not carried over from the seller. You apply for it after you close, and if you miss the deadline you pay at 6% and file for a refund. On a $600,000 home in the City of Charleston, the difference at 2025 millage is about $7,000 a year.
How it works
4% vs 6%
State law taxes a legal residence and up to 5 acres at 4% of fair market value. Everything else, including second homes, rentals and homes whose owner never applied, is taxed at 6%. A home can lose the 4% rate if it is rented more than 72 days in a calendar year.
School operating taxes
An owner occupied home at 4% is also exempt from school operating millage, the largest part of many bills. It still pays school bond millage. In the City of Charleston in 2025, school operating was 142.5 of 298.1 total mills.
Not automatic when you buy
The 4% rate does not transfer with the house. Each new owner applies, and the law requires the application before the first penalty date, which in practice is January 15 of the year after you close.
A sale resets the value
South Carolina caps reassessment increases at 15% every five years, but the cap does not apply in the first tax year after a sale. The home is valued at market value as of December 31 of the year you buy and taxed on that value the next year.
How to apply, by county
Charleston County
Apply online or with paper form LegalRes4 by mail or in person. Bring an SC driver’s license, SC vehicle registration and SC voter registration for owner and spouse, plus your federal and state income tax returns.
Berkeley County
Online application through the county’s One Berkeley portal. The county posted January 15 as the deadline.
Dorchester County
Online or paper form. The county lists an SC driver’s license, vehicle registration, a utility bill and the closing disclosure for your prior home if you sold one, and the deed must be recorded first.
Missed the deadline
Pay the bill at 6%, then file for a refund. Charleston and Dorchester counties allow refunds for up to two prior tax years.
Worked example, $600,000 home in the City of Charleston
An illustration using Charleston County’s published 2025 millage, 298.1 mills with 142.5 mills of school operating tax, and the county and city sales tax credits. Your bill will differ by district, exemptions and fees, so use the county estimator for your exact home.
Owner occupied, 4%
Assessed value $24,000. Tax before credits $7,154. Less $3,420 school operating exemption and $984 sales tax credits. About $2,750 a year, plus a $150 fee.
Second home or rental, 6%
Assessed value $36,000. Tax before credits $10,732. Less $984 sales tax credits, with no school operating exemption. About $9,748 a year, plus a $150 fee.
Official sources
Buying a home in the Charleston area
I walk every buyer through the 4% application and the tax on the exact home before you make an offer, and I send the county form and checklist after closing. Call or text Blake Heron at 843-718-6338. Heron Homes CHS, eXp Realty.
Explore nearby areas
Based on the South Carolina Code of Laws and county sources linked above, checked October 2026. Tax rules, millage and county procedures change, and this is general information, not tax advice. Confirm your situation with the county assessor or a tax professional.
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