2025 local rates
South Carolina business personal property tax rates by county (2025)
Short answer: Combined 2025 millage for business property ranged from about 171 to 851 mills across South Carolina counties, school districts and cities. Yearly tax = net depreciated value x 10.5% x mills / 1,000, so each $10,000 of equipment costs roughly $180 to $890 a year depending on location.
Combined millage is the county base plus the school district, plus the city if the business is inside city limits. Special tax districts are not included. Pick a county for its school districts and cities.
| County | County base mills | Combined mills | Tax per $10,000 of equipment |
|---|---|---|---|
| Abbeville County | 130.2 | 373.1 to 583.7 | $391.75 to $612.88 |
| Aiken County | 70.3 | 254.3 to 341.7 | $267.06 to $358.83 |
| Allendale County | 267.0 | 562.0 to 751.0 | $590.06 to $788.51 |
| Anderson County | 83.7 | 240.5 to 532.5 | $252.53 to $559.12 |
| Bamberg County | 245.3 | 539.1 to 657.6 | $566.05 to $690.48 |
| Barnwell County | 170.6 | 463.7 to 547.8 | $486.93 to $575.23 |
| Beaufort County | 59.5 | 221.9 to 383.9 | $233.00 to $403.10 |
| Berkeley County | 46.5 | 246.5 to 345.5 | $258.82 to $362.77 |
| Calhoun County | 157.3 | 309.7 to 416.4 | $325.19 to $437.22 |
| Charleston County | 50.6 | 216.1 to 317.8 | $226.91 to $333.69 |
| Cherokee County | 110.7 | 593.6 to 766.6 | $623.28 to $804.93 |
| Chester County | 166.5 | 427.6 to 618.2 | $448.98 to $649.11 |
| Chesterfield County | 131.9 | 397.6 to 552.6 | $417.48 to $580.23 |
| Clarendon County | 178.8 | 354.7 to 589.2 | $372.44 to $618.66 |
| Colleton County | 137.8 | 257.2 to 357.1 | $270.06 to $374.95 |
| Darlington County | 87.8 | 342.6 to 485.2 | $359.73 to $509.46 |
| Dillon County | 157.0 | 367.6 to 521.6 | $385.98 to $547.68 |
| Dorchester County | 79.4 | 339.6 to 459.0 | $356.58 to $481.95 |
| Edgefield County | 113.7 | 364.0 to 448.9 | $382.20 to $471.35 |
| Fairfield County | 199.9 | 429.5 to 484.9 | $450.98 to $509.14 |
| Florence County | 102.3 | 382.3 to 650.4 | $401.42 to $682.92 |
| Georgetown County | 563.9 | 709.9 to 851.0 | $745.39 to $893.55 |
| Greenville County | 53.0 | 249.4 to 455.9 | $261.87 to $478.69 |
| Greenwood County | 73.6 | 283.5 to 851.0 | $297.68 to $893.55 |
| Hampton County | 235.5 | 530.0 to 705.7 | $556.50 to $740.99 |
| Horry County | 52.1 | 171.2 to 279.2 | $179.76 to $293.16 |
| Jasper County | 150.0 | 339.0 to 501.1 | $355.95 to $526.15 |
| Kershaw County | 97.5 | 326.6 to 339.0 | $342.93 to $355.95 |
| Lancaster County | 92.6 | 338.2 to 548.0 | $355.11 to $575.40 |
| Laurens County | 103.0 | 310.2 to 477.2 | $325.76 to $501.11 |
| Lee County | 185.0 | 390.2 to 567.2 | $409.71 to $595.56 |
| Lexington County | 88.3 | 339.1 to 756.0 | $356.06 to $793.80 |
| Marion County | 155.0 | not in report | |
| Marlboro County | 128.3 | 313.6 to 458.6 | $329.28 to $481.53 |
| McCormick County | 143.1 | 331.5 to 433.5 | $348.07 to $455.18 |
| Newberry County | 130.0 | 363.0 to 439.1 | $381.15 to $461.06 |
| Oconee County | 73.4 | 212.0 to 306.8 | $222.60 to $322.14 |
| Orangeburg County | 156.6 | 417.6 to 553.4 | $438.48 to $581.07 |
| Pickens County | 65.2 | 222.0 to 315.1 | $233.10 to $330.86 |
| Richland County | 132.0 | 393.0 to 670.1 | $412.65 to $703.61 |
| Saluda County | 182.8 | 370.7 to 626.6 | $389.24 to $657.93 |
| Spartanburg County | 85.6 | 275.3 to 543.2 | $289.06 to $570.36 |
| Sumter County | 113.9 | 336.3 to 448.3 | $353.12 to $470.71 |
| Union County | 157.8 | 339.3 to 456.3 | $356.26 to $479.12 |
| Williamsburg County | 177.5 | 378.2 to 579.8 | $397.11 to $608.79 |
| York County | 68.2 | 451.3 to 673.5 | $473.87 to $707.17 |
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- SC Association of Counties: 2025 South Carolina Property Tax Rates by County
- SCDOR: Business Personal Property
Sources checked September 24, 2026.
Not tax, legal or accounting advice. TaxTrack by ExpenseTrack gives estimates for general information and planning only. It estimates and organizes; it does not prepare or file returns. Actual tax, penalties, interest and reinstatement requirements are determined by the South Carolina Department of Revenue, county offices and the Secretary of State. Talk to a qualified CPA, enrolled agent or tax attorney about your situation.