What Are The Various Assessment Rates Currently In Use?

The current assessment ratios for the state of South Carolina are as follows based on fair market value:

  • Primary Residences 4%
  • Other Real Estate 6%
  • Personal Property (Watercraft, Campers, Business Personal Property) 10.5%
  • Aircraft 4%
  • Commercial boats 5%
  • Primary-residence Boats 4% 
  • Agricultural Property (privately owned) 4%
  • Agricultural Property (corporate owned) 6%
  • Manufacturing & Utility Property 10.5%
  • Railroad, Airline, & Pipeline Property 9.5%
  • Motor Vehicle 6.00% - 10.5%
  • Motor Homes (See County Auditor for details on the 6% rate.) 6% - 10.5%