Comparing Midlands Property Taxes by County (2020)

The information was gleaned from the annual South Carolina Property Tax Rates Report by County compiled by the SC Association of Counties, which details millage rates for every jurisdiction that levies property taxes in the state. Below is an explanation of taxation rates taken from 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. “

Midlands’ counties are listed alphabetically.

Calhoun County SC

Millage Rates


County Base Millage
Calhoun County Total .11800
County Operations .11500
County Debt .00200
Capital Improvement Fund .00100

Municipal Millage Rate
Cameron .06230
St. Matthews .09217


School District Millage Rate
District Total: Calhoun .15992
School Operating .13892
School Debt Service .01600
Tec/Gress. .00500


Special Fees (Additional Charges)
Family Fire Fee Countywide $50.00
Industrial Fire Fee Average for 7 Districts $177.00


Other Millages Not Included in County Base
Name Purpose Location Millage Rate
Fire Debt Service .00300
Sandy Run Fire Fire Sandy Run .00412


Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Cameron 0.001536 0.000970 0.002506
St. Matthews 0.002600 0.000970 0.003570

Fairfield County

Millage Rates

County Base Millage
Fairfield County Total .18340
County Operations .16000
Hospital Emergency .00780
County Bond .01040
Library .00360
Watershed Maintenance .00160

Municipal Millage Rate
Ridgeway .05133
Winnsboro .04283


School District Millage Rate
District Total: Fairfield .22370
School Operations .20310
School Debt .02060


Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Ridgeway 0.099990 0.000917 0.100907
Winnsboro 0.099990 0.000917 0.100907

Kershaw County

Millage Rates

County Base Millage
Kershaw County Total .08150
County Operations .06580
Debt .01060
EMS .00510

Municipal Millage Rate
Camden .10310


School District Millage Rate
District Total: Kershaw .17172

School Operations .16290
School Debt .00642
Central Carolina Tech .00240

Other Millages Not Included in County Base
Name Purpose Location Millage Rate
County Fire Fire Unincorporated Areas .01060
County Sewer District Sewer Unincorporated Areas .00260
Lugoff Fire District Fire Town of Lugoff .03140

Special Fees (Additional Charges)
Fee Name Purpose Location Fee

County Fire Countywide, less Camden and Lugoff $29.00
Lugoff Fire District 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 .01060
County Sewer Sewer Unincorporated Areas .00260
District Lugoff Fire Fire Town of Lugoff .03140


Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Camden 0.003000 0.001260 0.004260\

Lexington County

Millage Rates


County Base Millage
Lexington County Total .08076
County Operations .02456
Library Operations .00592
Indigent Care .00048
County Notes and Bonds .00350
Solid Waste .00754
Riverbanks Park Bonds .00100
Midlands Tech Operations .00283
Midlands Tech Capital .00134
Law Enforcement .03359

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
District Total: Lexington 1 .39886
School Operations .30886
School Bonds .09000
District Total: Lexington 2 .23022
School Operations .15072
School Bonds .07950
District Total: Lexington 3 .34057
School Operations .26367
School Bonds .07690
District Total: Lexington 4 .43169
School Operations .31969
School Bonds .11200
District Total: Lexington 5 .32150
School Operations .24610
School Bonds .07540

Other Millages Not Included in County Base
Name Purpose Location Millage Rate
Hollow Creek Watershed Hollow Creek Dis .00153
ICRC Recreation District Five .01268
ICRC Recreation Bonds District Five .00725
Irmo Fire Operations District Five Fire I .01933
Irmo Fire Bonds District Five Fire I .00300
LCRAC Recreation Countywide less District Five .01173
LCRAC Recreation Bonds Countywide less District Five .00320
Rural Fire Fire Countywide less Cayce, West Columbia .02107

Special Fees (Additional Charges)

Fee Name Purpose Location Fee
Sanitation/Maintenance Irmo $255.50
Street Pavement Lexington Town, Golden
Hills Subdivision $242.00

Newberry County

Millage Rates

County Base Millage
Newberry County Total .13400
County Operations .11940
Community Services .00690
Debt Service .00770


Municipal Millage Rate
Little Mountain .04910
Newberry .08070
Pomaria .00370
Prosperity .04100
Whitmire .09950

School District Millage Rate
District Total: Newberry .23300
Ordinary School .18000
School Debt .05300

Special Fees (Additional Charges)

Fee Name Purpose Location Fee
Fox Briar Fee Road Maint. Fox Briar Subdivision $150
Mtn View Fee Road Maint. Mountain View Subdivision $150

Richland County

Millage Rates

County Base Millage
Richland County Total .12640
County Operations .05990
Library .01600
Bonds .01000
Mental Health .00130
Riverbanks Zoo Operating .00140
Landfill .00340
Capital Replacement .00350
Riverbanks Zoo Bonds .00100
Midlands Tech .00570
Countywide Fire .02270
Countywide Fire Bond .00050
Conservation Commission .00050
Neighborhood Redevelopment .00050


Municipal Millage Rate
Cayce .05370
Columbia .09380
Eastover .12500
Forest Acres .04780


School District Millage Rate
District Total: Lexington 5 .32150
School Operations .24610
School Bonds .07540
District Total: Richland 1 .33050
School Operations .26650
School Bonds .06400
District Total: Richland 2 .43570
School Operations .33170
School Bonds .10400

Other Millages Not Included in County Base
Name Purpose Location Millage Rate
East Richland PSD Water/Sewer Bonds Roughly Arcadia Lakes & Forest Acres .00400
Recreation Bonds Recreation Bonds Countywide less Columbia .00250
Recreation Commission Recreation Countywide less Columbia .01250
Stormwater Mgmt Stormwater .00340
Windsor Lake Rebuild Dam East Richland .01850

Saluda County

Millage Rates

County Base Millage
Saluda County Total .15890
County Operations .15050
Law Enforcement .00100
Planning and Economic Development .00050

Public Building Maintenance .00100
Piedmont Technical .00300
Piedmont Tech Bond .00190
Fire Board .00100


Municipal Millage Rate
Batesburg-Leesville .09950
Monetta .01790
Ridge Spring .09500
Saluda .08920


School District Millage Rate
District Total: Aiken 2 .14067
School Operating .13730
School Bonds .00337
District Total: Lexington 55 .34057
School Operating .26367
School Bonds .07690
District Total: Saluda 77 .19430
School Operating .15490
School Bonds .03940

Special Fees (Additional Charges)
Road Fee Service Roads Per Vehicle $25.00


Local Option Sales Tax Credit Factors
City City TCF County TCF Total TCF
Batesburg-Leesville 0.001972 0.000650 0.002622
Monetta 0.004225 0.000650 0.004875
Ridge Spring 0.000463 0.000650 0.001113
Saluda 0.002238 0.000650 0.002888






By Kathy Gardener

Publisher at Gardener Media | Gardener Publications LLC

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