South Carolina Association of Counties

South Carolina

Association of Counties

January 2011



South Carolina Association of Counties 2010 Property Tax Report

METHODOLOGY OF PROPERTY TAX COLLECTION

The South Carolina Property Tax Rates Report is produced annually to provide information for state and local officials on millage rates for every

county of the state. The SC Association of Counties requests categorical breakdowns of millage rates and fees in order to provide a complete listing

of charges by county. We appreciate the contribution of all the County Auditors in developing each year’s report. The information provided for each

county is listed below in the order that it is presented in the report.

COUNTY BASE MILLAGE RATE: Individual county millage rates with a breakdown for purpose of levy (e.g., county operating, bonds, sewer,

hospital, library, etc.) are added together to produce this total county base millage rate. To this county base are added the other applicable millage

rates and fees dependent upon school district and location within the county.

SCHOOL DISTRICT(S) MILLAGE RATE: School district/zone millage rates with details on purpose (e.g., operating, bonds, special schools,

etc.) are added together to produce the total millage for each school district. Beginning in 2007, residential primary owner-occupied properties are

exempt from the school property tax and are not charged a school district millage rate.

MUNICIPAL MILLAGE RATES: If the city or town charges a millage rate, it will appear with its respective county listing.

OTHER COUNTY MILLAGE RATES NOT INCLUDED IN COUNTY BASE: Special purpose districts and special tax districts may charge

mils for a specific purpose such as fire protection, water/sewer service, road maintenance, lights, recycling, recreation, etc. The location where the

millage is charged is listed in the report.

SPECIAL FEES (additional charges): Special fees are similar to special purpose districts and special tax districts in their purposes, but instead of

being a millage rate, they are a flat fee or dollar amount charged for the service. (e.g. fire, road maintenance, solid waste, sewer, recycling, etc.)

INDUSTRIAL ABATEMENTS (potential exemptions for qualified facilities): By State law, a five year abatement of the county portion of

property taxes is available to qualifying manufacturers, distribution facilities, corporate headquarters and corporate offices. When the county

abatement is applied, the property is not eligible for the local option tax credit factor until the five year abatement period expires. Likewise, if the

company negotiates a fee-in-lieu of property taxes with the county, the local option sales tax credit does not apply until the fee-in-lieu period

expires, typically 15 to 20 years. More information about abatement of industrial properties may be obtained from the SC Department of Revenue.

VALUE OF ONE MIL (based on county operations only): This figure is an approximate value based on a percentage of a county’s 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: Page 19 lists County/City Tax Credit Factors for jurisdictions with a local option sales tax.

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 -- only cities charging a millage appear with their respective county listings), the school district millage rate (except for owner-occupied

residential properties), and any applicable “other” special purpose/special tax district mils charged to your property.

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 fair market value of the property. The value of real and personal property used in manufacturing operations is established by

the South Carolina Department of Revenue. The real and personal property values of certain distribution facilities, corporate headquarters, and

corporate offices are also established by the 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 as follows:

Manufacturing and utility companies (real and personal property) - 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%

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

Note: The above method should be used for determining estimates only. The calculation does not include property tax rollbacks for local option sales tax credits in

certain counties. Contact the county auditor for the actual property tax on a specific property.

Industrial Property Example with County Abatement

Fair Market Value of Property $50,000,000

Assessment Ratio for manufacturing x 10.5%

Assessed Value $5,250,000

Millage Rate (example) x .235

Property Tax $1,233,750

County Abatement: -$414,750*

*$5,250,000 x .079 (example) = $414,750

Property Tax with Abatement $819,000

During the 5 years that the county abatement is applied, the

property is not eligible for the local option sales tax credit.

Residential Property Example

Fair Market Value of Property $200,000

Assessment Ratio on owner-occupied home x 4%

Assessed Value $8,000

Millage Rate (example) x .235

Property Tax $1,880

Residential owner-occupied properties are exempt from school

property taxes. Omit school district millages from the total

millage rate to calculate property tax for this property

classification.



South Carolina Property Tax Rates for 2010

Abbeville

COUNTY BASE MILLAGE RATE

.09820

Abbeville County

Millage Rates

* County Base Includes: County Operations, County Office Building Bond, County

Library, Piedmont Technical College, County GOB Bond 2010

MUNICIPAL MILLAGE

City

Millage Rate

Abbeville

.10100

Calhoun Falls

.13800

Donalds

.02000

Honea Path

.11300

Ware Shoals

.09600

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Abbeville

.21100

Greenwood 51

.23620

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Landfill Fee Improved propertiesSolid Waste

$40.50

Road Fee CountywideRoad

Maintenance

$10.99

Safety Fee Per HouseholdSafety

$37.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.09820

$57,600

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Hunters Creek Metro Sewer Hunters Creek

.00750

Rural Fire Fire Unincorporated areas &

Donalds

.00920

Rural Landfill Solid Waste Unincorporated areas &

Donalds

.00880

Aiken

COUNTY BASE MILLAGE RATE

.07470

Aiken County

Millage Rates

* County Base Includes: County Operations, Debt, Aiken Technical College, USC -

Aiken, Solid Waste, Roads

MUNICIPAL MILLAGE

City

Millage Rate

Aiken

.06600

Jackson

.05600

Monetta

.01700

New Ellenton

.07740

North Augusta

.07720

Perry

.03000

Salley

.05000

Wagener

.06000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Aiken

.16100

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Commercial Fire Fee Avg Avg for 17 districtsFire

$226.20

Industrial Fire Fee Avg Avg for 13 districtsFire

$931.00

Residential Fire Fee Avg Avg for 19 districtsFire

$61.57

Road Maintenance CountywideMaintain Roads

$15.00

Stormwater Drainage Water CleanupUnincorporated

Areas Only

$18.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.06980

$505,509

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

College Acres Public

Works

Water/Sewer College Acres Area

.04100

Allendale

COUNTY BASE MILLAGE RATE

.21600

Allendale County

Millage Rates

* County Base Includes: County Operations, Hospital Operations

MUNICIPAL MILLAGE

City

Millage Rate

Allendale

.16000

Fairfax

.09800

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Allendale

.28800

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Sanitation & Fire Countywide, 67.50 + .50/acreSanitation &

Fire Protection

$67.50

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.20000

$18,357

Value of One Mil (based on county operations only)

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

South Carolina Association of Counties Page 1 2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Anderson

COUNTY BASE MILLAGE RATE

.05663

Anderson County

Millage Rates

* County Base Includes: County Operations, Capital Projects Fund, GO Bond 2007

Series, Infrastructure Reserve Fund, Library, Library Bond 1998, County EMS, G.O.

Bond 2002 Series, Sheriff's Department Fund, GO Bond 2005 Series

MUNICIPAL MILLAGE

City

Millage Rate

Anderson

.12500

Belton

.11200

Clemson

.08100

Easley

.06100

Honea Path

.11300

Iva

.17270

Pendleton

.13700

West Pelzer

.09300

Williamston

.11000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Anderson 1

.19890

Anderson 2

.24460

Anderson 3

.20040

Anderson 4

.20480

Anderson 5

.20740

Pickens

.16100

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Burgess Estates District 1Roads

$173.40

Cedar Glenn Road Fee Cedar GlennRoads

$263.96

Clarendon District 5Light, Garbage

Pick up

$103.60

Easley Storm Water EasleyStorm Water

$24.00

Loneoak / Broadview /

Johnson (LBJ)

Loneoak / Broadview /

Johnson subdivision

Sewer

$214.61

Piedmont Fee PiedmontSewer Use

$72.00

Solid Waste Fee CountywideSolid Waste

$64.83

Thornwood Acres Thornwood Acres

$260.00

Whispering Oaks Roads

$88.09

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.08390

$593,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Anderson County Sewer Sewer Unincorporated Areas less

Homeland & Piedmont

.00300

Big Creek Watershed School District 1

.00130

Broadmouth Watershed School Districts 1&2

.00190

Brushy Creek Watershed School District 1

.00130

Cobbs Glen Public Service Lights School District 5

.00400

Homeland Park Water/Sewer Homeland Park

.01580

Metro EMS EMS Unincorporated Areas &

Anderson

.00320

Piedmont Public Service Water/Sewer Piedmont

.00830

Rural Fire Fire Unincorporated

.00600

Sedgewood Public Service Water/Sewer Sedgewood

.00400

Three & Twenty Watershed School District 4

.00070

Bamberg

COUNTY BASE MILLAGE RATE

.12670

Bamberg County

Millage Rates

* County Base Includes: County Operations, Capital Needs and Equipment Repair,

Hospital Bond

MUNICIPAL MILLAGE

City

Millage Rate

Bamberg

.11250

Denmark

.10870

Ehrhardt

.08700

Olar

.09000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Bamberg 1

.33680

Bamberg 2

.30390

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.13750

$27,602

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Rural Fire Fire Unincorporated

.01470

Barnwell

COUNTY BASE MILLAGE RATE

.13300

Barnwell County

Millage Rates

* County Base Includes: County Operations, Hospital Operations, Hospital Debt,

County Debt

MUNICIPAL MILLAGE

City

Millage Rate

Barnwell

.06920

Blackville

.07900

Snelling

.02000

Williston

.07000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Barnwell 45

.20900

Blackville 19

.20930

Williston 29

.19170

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.13300

$48,347

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Career Center Career Center Countywide

.02300

Public Safety Fire Unincorporated Areas

.00400

Rural Fire Fire Unincorporated Areas

.01100

South Carolina Association of Counties Page 2

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Beaufort

COUNTY BASE MILLAGE RATE

.04754

Beaufort County

Millage Rates

* County Base Includes: County Operations, County Debt, County Purchase Property

MUNICIPAL MILLAGE

City

Millage Rate

Beaufort

.06062

Bluffton

.03800

Hardeeville

.15300

Hilton Head Is.

.01854

Port Royal

.06900

Yemassee

.07000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Beaufort

.11659

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Maintenance Fee Per VehicleRoad

Maintenance

$10.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.04297

$1,954,919

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Broad Creek PSD Water/Sewer Broad Creek

.00971

Fire Districts Fire Average for 5 Districts

.03581

Fripp Island PSD Water/Sewer

Debt

Fripp Island

.00770

Fripp Island PSD Water/Sewer Fripp Island

.01020

Hilton Head #1 PSD Water/Sewer Hilton Head Island

.00300

Hilton Head PSD Water/Sewer

Debt

Hilton Head Island

.00361

Berkeley

COUNTY BASE MILLAGE RATE

.05000

Berkeley County

Millage Rates

* County Base Includes: County Operations, Bond, Cypress Gardens

MUNICIPAL MILLAGE

City

Millage Rate

Bonneau

.02000

Charleston

.07910

Goose Creek

.03650

Hanahan

.05390

Jamestown

.03000

Moncks Corner

.06140

St. Stephen

.09600

Summerville

.06240

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Berkeley

.19040

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Average Fire Fee Per 1 Acre of Vacant LandFire

$2.00

Devon Forest Special TD Devon Forest subdivision -

Unimproved

Subdivision

Improvements

$25.00

Devon Forest Special TD Devon Forest subdivision -

Improved

Subdivision -

Commercial

$100.00

Devon Forest Special TD Devon Forest subdivision -

Improved

Subdivision

Improvements

$70.00

Fire Districts CountywideFire

$70.00

Goose Creek Sanitation Goose CreekSolid Waste

$75.00

Landfill Charges - Single

Unit

CountywideSolid Waste

$75.00

Pimlico Special TD Fee Pimlico subdivision -

Improved

Subdivision

Improvements

$50.00

Pimlico Special TD Fee Pimlico subdivision -

Unimproved

Subdivision

Improvements

$25.00

Summerville Sanitation Town of SummervilleSolid Waste

Collection

$102.00

Tall Pines Special TD Fee Tall Pines subdivision -

Unimproved

Subdivision

Improvements

$50.00

Tall Pines Special TD Fee Tall Pines subdivision -

Improved

Subdivision

Improvements

$100.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.06980

$686,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Goose Creek park &

playground

Recreation Goose Creek

.01100

Sangaree Road

Maintenance

Residential Subdivision

.05000

South Carolina Association of Counties Page 3

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Calhoun

COUNTY BASE MILLAGE RATE

.11250

Calhoun County

Millage Rates

* County Base Includes: County Operations, Capital Improvement, LEC Construction

& Operating, Solid Waste, County Debt, Tec/Gress.

MUNICIPAL MILLAGE

City

Millage Rate

Cameron

.07000

St. Matthews

.08000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Calhoun

.14500

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Family Fire Fee CountywideFire

$50.00

Industrial Fire Fee Average for 7 DistrictsFire

$176.50

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Cameron

0.07000

City Abatement - St. Matthews

0.08000

County Abatement

0.11250

$53,200

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Sandy Run Fire Fire Sandy Run

.00200

Charleston

COUNTY BASE MILLAGE RATE

.05440

Charleston County

Millage Rates

* County Base Includes: County Operations, County Bonds, Park & Recreation

Commission Operating, Trident Technical College, Park & Recreation Commission

Bonds

MUNICIPAL MILLAGE

City

Millage Rate

Awendaw

.03960

Charleston

.07910

Folly Beach

.03240

Isle of Palms

.02220

Lincolnville

.08760

McClellanville

.03850

Mount Pleasant

.03860

North Charleston

.09280

Sullivans Island

.02620

Summerville

.06240

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Charleston

.12660

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Solid Waste Disposal User

Fee

Single-Unit ResidencesSolid Waste

$99.00

Solid Waste Disposal User

Fee

Multi-Unit ResidencesSolid Waste

$70.00

Solid Waste Disposal,

2010 credit

$25 credit per

parcel

($25.00

)

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.04680

$2,674,336

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Awendaw Fire Districts Fire 4 Districts

.02910

Cooper River PPC Recreation

.01430

East Cooper Fire District Fire

.01820

James Island PSD Bonds Water/Sewer

Bonds

.00410

James Island PSD

Operating

Water/Sewer

.05350

N. Charleston Fire District Fire Protection 3 Districts

.01200

North Charleston PSD

Operating

Water/Sewer &

Recreation

.08800

St Andrews PPC Operating Recreation

.01740

St Andrews PSD Bonds Water/Sewer

Bonds

.00220

St Andrews PSD Operating Water/Sewer &

Recreation

.05130

St Johns Fire District and

Bond

Fire 4 Districts

.02270

St Pauls Fire District Fire 5 Districts

.04490

St. Paul's Fire Bond Fire 5 Districts

.00350

W St Andrews Fire

Deficit, prior years

Fire

.00210

W St. Andrews Fire

District

Fire

.00310

South Carolina Association of Counties Page 4

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Cherokee

COUNTY BASE MILLAGE RATE

.08310

Cherokee County

Millage Rates

* County Base Includes: Operations & Road Tax, Library, Recreation, Capital Fund,

Bonds County, Capital Building Fund, Cherokee Tech, Airport Fund

MUNICIPAL MILLAGE

City

Millage Rate

Blacksburg

.14880

Gaffney

.11500

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Cherokee

.19690

Spartanburg District 2

.23900

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Gaffney

0.11500

City Abatement-Blacksburg

0.14880

County Abatement

0.08310

$149,631

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 8 Districts

.01090

Chester

COUNTY BASE MILLAGE RATE

.27690

Chester County

Millage Rates

* County Base Includes: County Operations, Bonds, Solid Waste Millage Fund,

Library, York Technical

MUNICIPAL MILLAGE

City

Millage Rate

Chester

.18500

Fort Lawn

.06000

Great Falls

.14700

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Chester

.22140

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.12390

$80,619

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Chester Fire District Fire District 2 to 5 miles outside of

downtown Chester

.04230

Lando Fire District Fire District 3

.01080

Richburg Fire District Fire District 4

.00680

Chesterfield

COUNTY BASE MILLAGE RATE

.09573

Chesterfield County

Millage Rates

* County Base Includes: County Operations, County-Wide Debt Service, Rescue

Squads, Chesterfield-Marlboro Tec

MUNICIPAL MILLAGE

City

Millage Rate

Cheraw

.11846

Chesterfield

.12114

Jefferson

.08900

McBee

.05200

Pageland

.09100

Patrick

.05500

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Chesterfield

.20156

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Fire Districts Average for 9 DistrictsFire

$52.00

Road Improvement and

Maintenance Fee

Per VehicleRoad

Improvement

and Maintenance

$30.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.09327

$110,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Alligator Fire Fire

.01300

Cash

.01650

Cheraw - 02

.01000

Harris Creek

.01500

South Carolina Association of Counties Page 5

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Clarendon

COUNTY BASE MILLAGE RATE

.15450

Clarendon County

Millage Rates

* County Base Includes: County Operations, Debt (C DEBT), Vocational School (V

SCH), Library

MUNICIPAL MILLAGE

City

Millage Rate

Manning

.15230

Summerton

.08500

Turbeville

.08980

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Clarendon 1

.16170

Clarendon 2

.11930

Clarendon 3

.25960

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Fee Per VehicleRoad

Maintenance

$25.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.14630

$92,693

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Hospital Bond Hospital Countywide

.00810

Rural Fire Fire Debt Unincorporated areas,

Turbeville & Paxville

.00110

Rural Fire Fire Unincorporated areas,

Turbeville & Paxville

.02330

Colleton

COUNTY BASE MILLAGE RATE

.11327

Colleton County

Millage Rates

* County Base Includes: County Operations, Debt

MUNICIPAL MILLAGE

City

Millage Rate

Edisto Beach

.01881

Walterboro

.07700

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Colleton

.14833

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Fee Per Motor VehicleRoad

Maintenance

$25.00

Solid Waste User Fee Countywide residencesSolid Waste

Fund

$40.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.11327

$162,708

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

County Fire Fire Debt Unincorporated areas

.02069

County Fire Fire Unincorporated areas

.02961

Darlington

COUNTY BASE MILLAGE RATE

.06657

Darlington County

Millage Rates

* County Base Includes: County Operations, Library, Environmental Services

MUNICIPAL MILLAGE

City

Millage Rate

Darlington

.12500

Hartsville

.12597

Lamar

.07500

Society Hill

.06300

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Darlington

.20518

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Solid Waste Fee Per ResidenceSolid Waste

$35.00

Vehicle Fee Per Vehicle OwnerRoad Fee

$30.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.07057

$184,805

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 3 Districts

.01193

Hartsville Community

Center

Community

Center

Town of Hartsville

.00200

Dillon

COUNTY BASE MILLAGE RATE

.13350

Dillon County

Millage Rates

* County Base Includes: County Operations, County Debt Service

MUNICIPAL MILLAGE

City

Millage Rate

Dillon

.09500

Lake View

.12600

Latta

.14200

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Dillon

.16725

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Fire Fee CountywideFire Protection

$35.00

Solid Waste Disposal Fee CountywideSolid Waste

$90.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.13350

$62,205

Value of One Mil (based on county operations only)

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

South Carolina Association of Counties Page 6 2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Dorchester

COUNTY BASE MILLAGE RATE

.07690

Dorchester County

Millage Rates

* County Base Includes: County Operations, Debt, Capital Improvements, Library,

Trident Technical College, Senior Center Operations, Children in Crisis, Fire Capital

MUNICIPAL MILLAGE

City

Millage Rate

Harleyville

.09290

North Charleston

.09280

Ridgeville

.07790

St. George

.08480

Summerville

.06240

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Dorchester 2

.21390

Dorchester 4

.27560

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Solid Waste User Fee CountywideSolid Waste

Collection &

Disposal

$75.00

Storm Waste Water

Management Fee

Countywide per parcel, per

EPU

Commercial

Stormwater

$44.76

Storm Waste Water

Management Fee

Countywide per parcel,

Average for 3 Categories

Residential

Stormwater

$46.50

Summerville Solid Waste

Collection Fee

Town of SummervilleSolid Waste

Collection

$102.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.05020

$480,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 15 Districts

.01500

Edgefield

COUNTY BASE MILLAGE RATE

.09849

Edgefield County

Millage Rates

* County Base Includes: County Operations, Hospital, Industrial Development, County

Debt Service, EMS Operations, Recreation

MUNICIPAL MILLAGE

City

Millage Rate

Johnston

.08113

Trenton

.06900

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Edgefield

.21434

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Maintenance Fee Per Vehicle, CountywideRoads

$20.00

Solid Waste CountywideSolid Waste

Disposal

$80.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.09849

$70,128

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

County Fire Fire Unincorporated

.01000

Fairfield

COUNTY BASE MILLAGE RATE

.17400

Fairfield County

Millage Rates

* County Base Includes: County Operations, Hospital Emergency, EMS Operational,

Library, Bond-1996, EMS Capital, Watershed Maintenance

MUNICIPAL MILLAGE

City

Millage Rate

Ridgeway

.05070

Winnsboro

.03480

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Fairfield

.21300

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.13100

$119,939

Value of One Mil (based on county operations only)

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

Florence

COUNTY BASE MILLAGE RATE

.08180

Florence County

Millage Rates

* County Base Includes: County Operations, Florence-Darlington Tec, Law

Enforcement, Emergency Management, Library, Senior Citizens Center, County Bonds

MUNICIPAL MILLAGE

City

Millage Rate

Florence

.05670

Johnsonville

.05010

Lake City

.17600

Olanta

.05730

Pamplico

.09370

Timmonsville

.13060

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Florence 1

.20520

Florence 2

.23030

Florence 3

.19030

Florence 4

.19670

Florence 5

.28110

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Maintenance Fee CountywideRoad

Maintenance

$30.00

Solid Waste Fee CountywideSolid Waste

$58.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.07690

$444,052

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 7 Districts

.02101

Lynches Lake Watershed Coward area

.01960

Salem Pole Cat Watershed Scranton area

.01620

South Carolina Association of Counties Page 7

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Georgetown

COUNTY BASE MILLAGE RATE

.05290

Georgetown County

Millage Rates

* County Base Includes: County Operations, Higher Education, Debt, Environmental

Services, Law Enforcement, Economic Development, Bureau of Aging

MUNICIPAL MILLAGE

City

Millage Rate

Andrews

.13050

Georgetown

.08700

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Georgetown

.13340

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Commercial Land Fill Fee Municipalities only,

Commercial per can/pickup

Solid Waste

Disposal

$22.00

Landfill Fee Per Residential UnitSolid Waste

$44.00

Road Fee Per VehicleRoads

$30.00

Stormwater Unincorporated, per

residence

Stormwater -

NPDES Mandate

$52.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.05290

$537,744

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire District #1 (county) Fire

.02620

Fire District #2 (Midway) Fire

.01040

Fire District #3 MI/GC Fire

.01000

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

.02600

Greenville

COUNTY BASE MILLAGE RATE

.06120

Greenville County

Millage Rates

* County Base Includes: County General Fund, Greenville Tech, Library, Art Museum,

Debt, Charity Hospitalization, Certificates of Participation, Solid Waste

MUNICIPAL MILLAGE

City

Millage Rate

Fountain Inn

.06390

Greenville

.08540

Greer

.09780

Mauldin

.05630

Simpsonville

.06170

Travelers Rest

.08510

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Anderson 2

.24090

Greenville

.15780

Spartanburg 1

.30020

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Maintenance Fee Per VehicleRoad

Maintenance

$15.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Greenville

0.00854

City Abatement - Greer

0.09780

County Abatement

0.05590

$1,769,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Berea Sewer Sewer

.02240

Community Light Districts Lights Average of 16 Districts

.00630

Fire Districts Fire Average for 30 Districts

.03400

Greenville County

Recreation

Recreation Countywide less Greer, G'ville,

Mauldin, S'ville

.00470

Greenville Memorial

Auditorium

Recreation Portions of County

.00040

Marietta Water Water Table Rock Area

.00660

Metro Sewer Sewer Metro Area Sewer

.00570

Piedmont Sewer & Light Sewer, Light,

Fire, Water

.02600

Saluda Lakes STD Lake

Maintenance

.01500

Sanitation Solid Waste Unincorporated Areas

.01410

Taylors Sewer Sewer

.02030

Wade Hampton Sewer Sewer Wade Hampton Subdivision

.00960

South Carolina Association of Counties Page 8

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Greenwood

COUNTY BASE MILLAGE RATE

.06190

Greenwood County

Millage Rates

* County Base Includes: County Operations, Bonded Indebtedness

MUNICIPAL MILLAGE

City

Millage Rate

Greenwood

.10160

Hodges

.04660

Ninety Six

.10800

Orchard Park

.10160

Springwood

.10160

Troy

.01740

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Greenwood 50

.24420

Greenwood 51

.24730

Greenwood 52

.22350

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Hunters Glenn Hunters Glenn Subdivision

$0.20

Quail Run Quail Run SubdivisionLighting and

Entrance

Maintenance

$50.00

Saddle Hill Saddle Hill SubdivisionLighting and

Entrance

Maintenance

$50.00

Woodbury Place Lighting and

Entrance

Maintenance

$75.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Greenwood

0.10160

County Abatement

0.08000

$184,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Average of 30

Subdivisions

Lights Subdivisions

.01600

Hampton

COUNTY BASE MILLAGE RATE

.19600

Hampton County

Millage Rates

* County Base Includes: County Operations

MUNICIPAL MILLAGE

City

Millage Rate

Brunson

.08033

Estill

.15400

Gifford

.05200

Hampton

.07300

Varnville

.07100

Yemassee

.07000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Hampton 1

.22300

Hampton 2

.33100

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.19600

$47,466

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Rural Fire Fire Unincorporated

.01600

Rural Fire Bond Fire Bond Unincorporated

.00600

South Carolina Association of Counties Page 9

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Horry

COUNTY BASE MILLAGE RATE

.04490

Horry County

Millage Rates

* County Base Includes: County Operations, Debt, Horry/Georgetown Tec, Higher

Education Commission, Senior Citizens Fund, County Recreation

MUNICIPAL MILLAGE

City

Millage Rate

Atlantic Beach

.09450

Aynor

.06080

Briarcliffe Acres

.05080

Conway

.07930

Loris

.10370

Myrtle Beach

.06610

North Myrtle Beach

.03200

Surfside Beach

.04000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Horry

.13220

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.03990

$2,000,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Arcadian Shores Road

Maintenance

Arcadian Shores

.03230

Buck Creek Watershed Watershed District 9

.00320

Cartwheel Watershed Watershed

.00340

Crab Tree Watershed Watershed District 12

.00320

Fire District Fire Unincorporated Areas except

Murrells Inlet

.01520

Gapway Swamp

Watershed

Watershed District 15

.00310

Mt. Gilead Road

Maintenance

Road

Maintenance

Mt. Gilead, Unincorporated

.00700

Murrells Inlet Fire District Fire Murrells Inlet

.01000

Simpson Creek Watershed Watershed District 30

.00290

Socastee Community

Recreation

Recreation Socastee, Unincorporated

.00180

Solid Waste Program Solid Waste Unincorporated Areas

.00600

Todd Swamp Watershed Watershed District 35

.00310

Jasper

COUNTY BASE MILLAGE RATE

.12300

Jasper County

Millage Rates

* County Base Includes: County Operations, Emergency Services

MUNICIPAL MILLAGE

City

Millage Rate

Hardeeville

.15300

Ridgeland

.11420

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Jasper

.13150

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.01505

$111,500

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Cherry Point Fire Fire Cherry Point

.03100

Kershaw

COUNTY BASE MILLAGE RATE

.07450

Kershaw County

Millage Rates

* County Base Includes: County Operations, Debt

MUNICIPAL MILLAGE

City

Millage Rate

Camden

.08950

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Kershaw

.22060

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.02206

$206,194

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

County Fire Fire Unincorporated areas

.00980

County Sewer District Sewer Unincorporated areas

.00260

Lugoff Fire District Fire City of Lugoff

.02320

South Carolina Association of Counties Page 10

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Lancaster

COUNTY BASE MILLAGE RATE

.08360

Lancaster County

Millage Rates

* County Base Includes: County Operations, Debt, Capital Improvement, Courthouse

Fire Security

MUNICIPAL MILLAGE

City

Millage Rate

Kershaw

.07090

Lancaster

.14350

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Lancaster

.17870

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

#14 Fire District Pleasant ValleyFire Fee- per

2,500 sqft

$75.00

Emergency Services Fee Special DistrictsEmergency

Services

$90.00

Road Maintenance Fee Motor Vehicles taxed in

County

Road

Maintenance

$15.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Lancaster

0.14350

County Abatement

0.08360

$237,538

Value of One Mil (based on county operations only)

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

Laurens

COUNTY BASE MILLAGE RATE

.07930

Laurens County

Millage Rates

* County Base Includes: Operations & Capital Improvements, Bonds, Indigent Care,

EMS, Reserve Fund

MUNICIPAL MILLAGE

City

Millage Rate

Clinton

.09750

Fountain Inn

.06390

Gray Court

.07400

Laurens

.12290

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Greenville 52

.15780

Laurens 55

.21150

Laurens 56

.24140

Ware Shoals 51

.23620

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

City Road Fee City of LaurensRoad

Maintenance

$5.00

County Road Fee Per Motorized VehicleRoad

Maintenance

$15.00

Fountain Inn Public Works City of Fountain InnPublic Works

$14.00

Landfill Fee CountywideSolid Waste

$60.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Clinton

0.09750

City Abatement - Laurens

0.61450

County Abatement

0.07930

$163,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

County Fire Fire Countywide less Laurens,

Clinton, Fountain Inn

.02000

Education Colleges Piedmont Tech

& USC

Countywide

.00100

Lakeview Acres Road

Maintenance

Lakeview Subdivision

.08500

Spec. Tax District -

Greenpond

Road

Maintenance

Rabon Mini-Farms Subdivision

.04000

Water & Sewer Bond Water & Sewer Most unincorporated areas and

Town of Cross Hill

.00280

South Carolina Association of Counties Page 11

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Lee

COUNTY BASE MILLAGE RATE

.16850

Lee County

Millage Rates

* County Base Includes: County Operations, 2004 County Bond, 2007-A Bond, 2007-B

Bond, 2005 County Bond

MUNICIPAL MILLAGE

City

Millage Rate

Bishopville

.12600

Lynchburg

.19500

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Lee

.17450

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Maintenance CountywideRoads

$10.00

Vehicle Fee Per VehicleSchools

$10.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.15600

$34,786

Value of One Mil (based on county operations only)

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

Lexington

COUNTY BASE MILLAGE RATE

.07701

Lexington County

Millage Rates

* County Base Includes: County Operations, Library Operations, Library Bonds,

Indigent Care, Mental Health, County Notes and Bonds, Solid Waste, Riverbank Park

Operations, Riverbanks Park Bonds, Midlands Tech Operations, Midlands Tech

Capital, Law Enforcement, Capital Escrow

MUNICIPAL MILLAGE

City

Millage Rate

Batesburg-Leesville

.09010

Cayce

.04130

Chapin

.01150

Columbia

.09810

Gilbert

.00500

Lexington

.03510

Pelion

.01760

Springdale

.05770

Summit

.00610

Swansea

.08690

West Columbia

.06190

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Lexington 1

.32670

Lexington 2

.17621

Lexington 3

.28211

Lexington 4

.38391

Lexington 5

.26630

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Sanitation City of Irmo

$140.40

Street Pavement Town of Lexington, Golden

Hills Subdivision

$105.00

Street Pavement Stonebridge Subdivision

$365.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.07701

$930,892

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Irmo-Chapin Rec. Comm. Recreation

Bonds

District Five

.00410

Irmo-Chapin Rec. Comm. Recreation District Five

.01310

Isle of Pines Water & Sewer District Five

.03900

Lexington County Rec. &

Aging Comm.

Recreation

Bonds

Countywide less District Five

.00330

Lexington County Rec. &

Aging Comm.

Recreation Countywide less District Five

.01210

Rural Fire Fire Countywide less the cities of

Cayce, West Columbia

.01550

Rural Fire Bonds Fire Bonds Countywide less cities of Cayce

and West Columbia

.00010

South Carolina Association of Counties Page 12

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Marion

COUNTY BASE MILLAGE RATE

.11000

Marion County

Millage Rates

* County Base Includes: County Operations, Debt Retirement, Capital Improvement,

General Obligation Bonds

MUNICIPAL MILLAGE

City

Millage Rate

Marion

.12800

Mullins

.16700

Nichols

.09300

Sellers

.15500

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Marion 1

.19200

Marion 2

.17600

Marion 7

.22000

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Decal Fee Per VehicleDecal Issuance

$1.00

Fire Fee Mfg, unincorporated areasFire

$500.00

Fire Fee Residential, unincorporated

areas

Fire

$35.00

Fire Fee Per Vehicle, unincorporated

areas

Fire

$5.00

Road and Bridge Fee Per VehicleRoad and

Bridge

Maintenance

$30.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.11000

$66,388

Value of One Mil (based on county operations only)

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

Marlboro

COUNTY BASE MILLAGE RATE

.10020

Marlboro County

Millage Rates

* County Base Includes: County Operations, North Eastern Technical College,

Emergency Medical Services, GO Bonds

MUNICIPAL MILLAGE

City

Millage Rate

Bennettsville

.10900

Blenheim

.05300

Clio

.10700

McColl

.10800

Tatum

.01300

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Marlboro

.20528

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Road Maintenance Fee CountywideRoad

Maintenance

$27.50

$60,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Rural Fire Fire Countywide less Bennettsville

& Clio

.01035

McCormick

COUNTY BASE MILLAGE RATE

.12200

McCormick County

Millage Rates

* County Base Includes: County Operations, 2006 County Bond, 2005 County Bond

MUNICIPAL MILLAGE

City

Millage Rate

McCormick

.11100

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

McCormick

.15590

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Savannah Lakes Village Savannah Lakes VillagePublic Safety

$372.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.12200

$37,190

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Savannah Lakes Village Public Safety Savannah Lakes Village

.01300

Newberry

COUNTY BASE MILLAGE RATE

.14290

Newberry County

Millage Rates

* County Base Includes: County Operations, Debt Service

MUNICIPAL MILLAGE

City

Millage Rate

Little Mountain

.04070

Newberry

.08390

Pomaria

.00360

Prosperity

.03760

Whitmire

.09920

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Newberry

.24410

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.14290

$113,569

Value of One Mil (based on county operations only)

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

South Carolina Association of Counties Page 13 2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Oconee

COUNTY BASE MILLAGE RATE

.07000

Oconee County

Millage Rates

* County Base Includes: County Operations, Bonds, Economic Development,

Emergency Medical Services, Bridges/Culverts, Tri County Tec Operation

MUNICIPAL MILLAGE

City

Millage Rate

Salem

.03240

Seneca

.05230

Walhalla

.08400

West Union

.04130

Westminster

.09070

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Oconee

.13810

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.07000

$502,037

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Keowee Fire District Municipal Fire Incorporated Areas

.01440

Orangeburg

COUNTY BASE MILLAGE RATE

.12470

Orangeburg County

Millage Rates

* County Base Includes: County Operations, Special Education Fund, Solid Waste,

Capital Improvement, Debt Service

MUNICIPAL MILLAGE

City

Millage Rate

Bowman

.09000

Branchville

.06800

Cope

.02500

Cordova

.01100

Elloree

.07500

Eutawville

.06000

Holly Hill

.07000

Livingston

.02000

Neeses

.03300

North

.08100

Norway

.05500

Orangeburg

.08700

Rowesville

.04500

Santee

.09280

Springfield

.05800

Vance

.05000

Woodford

.01000

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Orangeburg 3

.10880

Orangeburg 4

.08440

Orangeburg 5

.07443

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.09940

$225,435

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Brookdale Lights Street Lights Brookdale Subdivision

.00400

Health/Drainage Drainage Holly Hill

.00300

New Brooklyn Lights Street Lights New Brooklyn Subdivision

.00300

Santee Fire Fire Santee

.01700

Watershed Drainage Districts 35 and 37

.01200

Whittaker Heights Street Lights Whittaker Heights Subdivision

.05700

South Carolina Association of Counties Page 14

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Pickens

COUNTY BASE MILLAGE RATE

.05710

Pickens County

Millage Rates

* County Base Includes: County Operations, Bonds

MUNICIPAL MILLAGE

City

Millage Rate

Central

.06700

Clemson

.07860

Easley

.05800

Liberty

.07400

Norris

.07220

Pickens

.04760

Six Mile

.03580

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Pickens

.16850

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Fire Districts Average for 11 DistrictsFire

$63.14

Meadowwoods Per Parcel

$149.28

Saluda Ridge Per Parcel

$35.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Easley

0.05800

City Abatement - Liberty

0.07400

County Abatement

0.05710

$434,759

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

County Sewer Sewer Unincorporated Areas

.00190

Georges Creek Dam & Surface

Water

Improvement

Georges Creek

.00060

Keowee Springs Fire Protection Unincorporated Area

.04820

Keowee Vineyards Fire Protection Unincorporated Area

.03840

Saluda Lake Lake

Improvement

Saluda Lake

.00950

Sedgewood Street Lights Sedgewood Subdivision

.00400

Shady Grove Fire Protection

.01130

Richland

COUNTY BASE MILLAGE RATE

.10280

Richland County

Millage Rates

* County Base Includes: County Operations, Library, Bonds, Mental Health,

Riverbanks Zoo Operating, Landfill, Capital Replacement, Riverbanks Zoo Bonds,

Midlands Tech, Countywide Fire, Conservation Commission, Neighborhood

Redevelopment

MUNICIPAL MILLAGE

City

Millage Rate

Cayce

.04600

Columbia

.09810

Eastover

.12000

Forest Acres

.04700

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Lexington 5

.26630

Richland 1

.28840

Richland 2

.34330

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Residential Solid Waste

Fee

Unincorporated areasSolid Waste

$249.00

Road Maintenance Fee All motor vehiclesRepair County

Roads

$20.00

Transportation Fee Commercial vehiclesTransit System

$15.00

Transportation Fee Private vehiclesTransit System

$10.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.10280

$1,420,000

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

East Richland PSD Water/Sewer

Bonds

Roughly Arcadia Lakes &

Forest Acres

.00400

Recreation Bonds Recreation

Bonds

Countywide less Columbia

.00300

Recreation Commission Recreation Countywide less Columbia

.01040

Rural Fire Fire Bonds Countywide less Arcadia

Lakes, Columbia, & Irmo

.00170

Stormwater Management Stormwater

.00300

Saluda

COUNTY BASE MILLAGE RATE

.14610

Saluda County

Millage Rates

* County Base Includes: County Operations, Bonds, Law Enforcement, Planning and

Economic Development, Public Building Maintenance, Piedmont Technical, Piedmont

Tech Bond, Fire Board

MUNICIPAL MILLAGE

City

Millage Rate

Batesburg-Leesville

.09005

Monetta

.01700

Ridge Spring

.09500

Saluda

.08230

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Aiken 2

.16080

Lexington 55

.28211

Saluda 77

.15200

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.14610

$50,292

Value of One Mil (based on county operations only)

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

South Carolina Association of Counties Page 15 2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Spartanburg

COUNTY BASE MILLAGE RATE

.07920

Spartanburg County

Millage Rates

* County Base Includes: County Operations, Animal Control, Recreation, Charles Lea

Center, Library, Tech School, Development Standards, Debt Service, Countywide Fire

(CTY-W FIRE), Federal Mandate - Storm water

MUNICIPAL MILLAGE

City

Millage Rate

Campobello

.11500

Chesnee

.13600

Cowpens

.10840

Duncan

.06860

Greer

.09780

Inman

.06090

Landrum

.07390

Lyman

.05460

Pacolet

.07380

Reidville

.01500

Spartanburg

.10100

Wellford

.05470

Woodruff

.10140

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Greenville

.15780

Spartanburg 1

.30020

Spartanburg 2

.23560

Spartanburg 3

.29140

Spartanburg 4

.22290

Spartanburg 5

.23370

Spartanburg 6

.21950

Spartanburg 7

.27920

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

City Solid Waste Fee City of SpartanburgSolid Waste

Trans Station

$18.00

Garbage City of SpartanburgCity residential

garbage pick up

$84.00

Landfill Fee CountywideSolid Waste

$47.00

Public Works Fee Cities of Wellford and

Duncan

Public Works

$60.00

Public Works Fee City of GreerPublic Works

$75.00

Storm Water Fee City of SpartanburgStorm Water

$30.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Greer

0.09780

City Abatement - Spartanburg

0.10100

County Abatement

0.06430

$958,478

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Lakewood Hills Street Lights Lakewood Hills Subdivision

.00800

Metro Sub District B Water

.05900

Spartanburg Sanitary

Sewer

Sewer Sewer District S3

.00750

Startex Wellford Water

District

Water

.01320

Twin Lakes Dam

Maintenance

Twin Lakes Subdivision

.17000

Woodruff Roebuck Water

District

Water

.01040

Sumter

COUNTY BASE MILLAGE RATE

.17680

Sumter County

Millage Rates

* County Base Includes: County Operations, General Obligation Bonds, USC-Sumter,

Capital Improvement Fund, Central Carolina Technical College, Solid Waste

MUNICIPAL MILLAGE

City

Millage Rate

Mayesville

.05000

Pinewood

.05500

Sumter

.10300

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Sumter 17

.19470

Sumter 2

.21130

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.17680

$257,600

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 2 Districts

.22450

Union

COUNTY BASE MILLAGE RATE

.13290

Union County

Millage Rates

* County Base Includes: County Operations, Veterans Park, Economic Development

Fund, Quick Jobs Development Ctr, Library, 2000 Bond Issue, Higher Education,

Emergency Medical Services, Sports Complex

MUNICIPAL MILLAGE

City

Millage Rate

Carlisle

.12000

Jonesville

.10100

Union

.07430

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Union

.16790

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.13290

$60,500

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 11 Districts

.14900

South Carolina Association of Counties Page 16

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Williamsburg

COUNTY BASE MILLAGE RATE

.15240

Williamsburg County

Millage Rates

* County Base Includes: County Operations, Hospital, Debt Retirement, Technical

College

MUNICIPAL MILLAGE

City

Millage Rate

Andrews

.13050

Greeleyville

.16640

Hemingway

.09800

Kingstree

.15420

Lane

.21900

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Williamsburg

.16650

Fee Name LocationPurpose

Fee

Special Fees (additional charges)

Landfill Fee Per HouseholdLandfill

Operations

$30.00

Road and Bridge Fee Per VehicleRoad and

Bridge

Maintenance

$30.00

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

County Abatement

0.14640

$85,910

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 2 Districts

.02033

York

COUNTY BASE MILLAGE RATE

.06600

York County

Millage Rates

* County Base Includes: County Operations, Bond Retirement, Library Operations,

Cultural and Heritage Comm., York Technical Operations

MUNICIPAL MILLAGE

City

Millage Rate

Clover

.11000

Fort Mill

.08600

Hickory Grove

.03650

Rock Hill

.09500

Sharon

.03000

Tega Cay

.08900

York

.11500

SCHOOL DISTRICT MILLAGE

School District

Millage Rate

Clover 2

.22600

Fort Mill 4

.24540

Rock Hill 3

.22340

York 1

.26760

Industrial Abatements (exemption for qualified industries)

Jurisdiction Millage Rate

City Abatement - Clover

0.11000

City Abatement - Rock Hill

0.09500

County Abatement

0.06180

$1,010,841

Value of One Mil (based on county operations only)

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

OTHER MILLAGES NOT INCLUDED IN COUNTY BASE

Millage LocationPurpose Millage Rate

Fire Districts Fire Average for 7 Districts

.00370

Recreation Recreation Countywide

.00150

Rockhill Landscape Landscape

Maintenance

City of Rock Hill

.00760

Rural Fire Program Rural Fire Unincorporated Areas

.00440

Solid Waste Program Solid Waste Unincorporated Areas

.00370

South Carolina Association of Counties Page 17

2010 Property Tax Report

To Estimate Total Millage for a Property: County Base + School District (except for owner-occupied residential)

+ City (if applicable) + Other/Special Mils (if applicable) = Total Millage

Local Option Sales Tax Credit Factors

Abbeville

City City TCF County TCF Total TCF

Abbeville 0.0039090.002509 0.001400

Calhoun Falls 0.0048400.003440 0.001400

Donalds 0.0017790.000379 0.001400

Honea Path 0.0043180.002918 0.001400

Ware Shoals 0.0024000.001000 0.001400

Allendale

City City TCF County TCF Total TCF

Allendale 0.0036150.002500 0.001115

Fairfax 0.0029900.001875 0.001115

Bamberg

City City TCF County TCF Total TCF

Bamberg 0.0031160.001760 0.001356

Denmark 0.0047230.003367 0.001356

Ehrhardt 0.0036700.002314 0.001356

Olar 0.0032520.001896 0.001356

Barnwell

City City TCF County TCF Total TCF

Barnwell 0.0028130.001400 0.001413

Blackville 0.0040490.002636 0.001413

Snelling 0.0021690.000756 0.001413

Williston 0.0029170.001504 0.001413

Berkeley

City City TCF County TCF Total TCF

Bonneau 0.0073810.006740 0.000641

Charleston 0.0007650.000124 0.000641

Goose Creek 0.0017630.001122 0.000641

Hanahan 0.0015960.000955 0.000641

Jamestown 0.0025080.001867 0.000641

Moncks Corner 0.0017880.001147 0.000641

Otranto (Hanahan) 0.0015960.000955 0.000641

St. Stephen 0.0034300.002789 0.000641

Summerville 0.0014590.000818 0.000641

Calhoun

City City TCF County TCF Total TCF

Cameron 0.0030460.002163 0.000883

St. Matthews 0.0029290.002046 0.000883

Charleston

City City TCF County TCF Total TCF

Awendaw 0.0008300.000120 0.000710

Charleston 0.0014200.000710 0.000710

Folly Beach 0.0008400.000130 0.000710

Isle of Palms 0.0008400.000130 0.000710

Lincolnville 0.0025300.001820 0.000710

McClellanville 0.0009000.000190 0.000710

Mt. Pleasant 0.0010200.000310 0.000710

North Charleston 0.0014700.000760 0.000710

Sullivan's Island 0.0008200.000110 0.000710

Summerville 0.0010100.000300 0.000710

Cherokee

City City TCF County TCF Total TCF

Blacksburg 0.0025760.001804 0.000772

Gaffney 0.0024480.001676 0.000772

Chester

City City TCF County TCF Total TCF

Chester 0.0039470.002423 0.001524

Fort Lawn 0.0030190.001495 0.001524

Great Falls 0.0054240.003900 0.001524

Chesterfield

City City TCF County TCF Total TCF

Cheraw 0.0041380.002191 0.001947

Chesterfield 0.0044170.002470 0.001947

Jefferson 0.0053260.003379 0.001947

McBee 0.0034460.001499 0.001947

Pageland 0.0046470.002700 0.001947

Patrick 0.0061970.004250 0.001947

Clarendon

City City TCF County TCF Total TCF

Manning 0.0037670.002207 0.001560

Paxville 0.0031200.001560 0.001560

Summerton 0.0037980.002238 0.001560

Turbeville 0.0055600.004000 0.001560

Colleton

City City TCF County TCF Total TCF

Edisto Beach 0.0006050.000083 0.000522

Walterboro 0.0019150.001393 0.000522

Darlington

City City TCF County TCF Total TCF

Darlington 0.0032450.002195 0.001050

Hartsville 0.0025520.001502 0.001050

Lamar 0.0307300.029680 0.001050

Society Hill 0.0041600.003110 0.001050

Dillon

City City TCF County TCF Total TCF

Dillon 0.0038840.001960 0.001924

Lake View 0.0050340.003110 0.001924

Latta 0.0045240.002600 0.001924

Edgefield

City City TCF County TCF Total TCF

Johnston 0.0022350.001695 0.000540

Trenton 0.0015290.000989 0.000540

Fairfield

City City TCF County TCF Total TCF

Ridgeway 0.0005500.000000 0.000550

Winnsboro 0.0005500.000000 0.000550

Florence

City City TCF County TCF Total TCF

Florence 0.0033670.001842 0.001525

Johnsonville 0.0056050.004080 0.001525

Lake City 0.0046820.003157 0.001525

Olanta 0.0065770.005053 0.001525

Pamplico 0.0056910.004167 0.001525

Timmonsville 0.0058610.004336 0.001525

Ham p ton

City City TCF County TCF Total TCF

Brunson 0.0035330.002243 0.001290

Estill 0.0024560.001166 0.001290

Gifford 0.0016900.000400 0.001290

Hampton 0.0018840.000594 0.001290

Varnville 0.0030500.001760 0.001290

Yemasee 0.0029890.001699 0.001290

Jasper

City City TCF County TCF Total TCF

Hardeeville 0.0021370.001140 0.000997

Ridgeland 0.0034970.002500 0.000997

Kershaw

City City TCF County TCF Total TCF

Camden 0.0037870.002600 0.001187

Lancaster

City City TCF County TCF Total TCF

Kershaw 0.0027170.002256 0.000461

Lancaster 0.0023560.001895 0.000461

Laurens

City City TCF County TCF Total TCF

Clinton 0.0043200.003070 0.001250

Fountain Inn 0.0025610.001311 0.001250

Gray Court 0.0044750.003225 0.001250

Laurens 0.0037700.002520 0.001250

Lee

City City TCF County TCF Total TCF

Bishopville 0.0033400.001900 0.001440

Lynchburg 0.0050240.003584 0.001440

Marion

City City TCF County TCF Total TCF

Marion 0.0029690.001630 0.001339

Mullins 0.0034860.002147 0.001339

Nichols 0.0025690.001230 0.001339

Sellers 0.0057190.004380 0.001339

Marlboro

City City TCF County TCF Total TCF

Bennettsville 0.0033110.001991 0.001320

Blenheim 0.0035520.002232 0.001320

Clio 0.0028090.001489 0.001320

McColl 0.0032910.001971 0.001320

Tatum 0.0027360.001416 0.001320

McCormick

City City TCF County TCF Total TCF

McCormick 0.0042620.003774 0.000488

Pickens

City City TCF County TCF Total TCF

Central 0.0026080.001819 0.000789

Clemson 0.0016770.000888 0.000789

Easley 0.0020060.001217 0.000789

Liberty 0.0025300.001741 0.000789

Norris 0.0028640.002075 0.000789

Pickens 0.0028050.002016 0.000789

Six Mile 0.0017410.000952 0.000789

Richland

City City TCF County TCF Total TCF

Columbia 0.0026830.001623 0.001060

Eastover 0.0055320.004472 0.001060

Forest Acres 0.0021600.001100 0.001060

Saluda

City City TCF County TCF Total TCF

Batesburg/Leesville 0.0030890.002220 0.000869

Monetta 0.0030400.002171 0.000869

Ridge Spring 0.0031000.002231 0.000869

Saluda 0.0025810.001712 0.000869

Sumter

City City TCF County TCF Total TCF

Mayesville 0.0028900.001680 0.001210

Pinewood 0.0029200.001710 0.001210

Sumter 0.0029400.001730 0.001210

William sburg

City City TCF County TCF Total TCF

Andrews 0.0019720.000520 0.001452

Greelyville 0.0041890.002737 0.001452

Hemingway 0.0044700.003018 0.001452

Kingstree 0.0057030.004251 0.001452

Lane 0.0061970.004745 0.001452

South Carolina Association of Counties 2010 Property Tax ReportPage 19

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