METHODOLOGY OF PROPERTY TAX COLLECTION ESTIMATING PROPERTY TAXES / EXAMPLES

Transcription

1 South Carolina Association of Counties January 2015

2 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. : 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. 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. RATES: If the city or town charges a millage rate, it will appear with its respective county listing. OTHER 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 a millage rate, a flat fee or dollar amount is 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 25 lists County/City Tax Credit Factors for jurisdictions that impose a 1% local option sales tax for property tax relief. To estimate the local options sales tax credit, multiply the sales tax credit factor by the property s appraised value. 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), 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 SC Department of Revenue. The real and personal property values of certain distribution facilities, corporate headquarters, and corporate offices are also established by the SC 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) % 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 % 3.) MULTIPLY THE ASSESSED VALUE BY THE TOTAL MILLAGE RATE. Assessed Value x = Property Tax Industrial Property Example with County Abatement Appraised Value of Property $50,000,000 Assessment Ratio for manufacturing x 10.5% Assessed Value $5,250,000 (example) x.235 Property Tax $1,233,750 County Abatement (if applicable): -$414,750* *$5,250,000 x.079 (example) = $414,750 Property Tax with Abatement $819,000 In certain jurisdictions, the local options sales tax credit is subtracted from the property tax bill. 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 Appraised Value of Property $200,000 Assessment Ratio on owner-occupied home x 4% Assessed Value $8,000 (example) x.100 Property Tax $800 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. In certain jurisdictions, the local options sales tax credit is subtracted from the property tax bill. Note: The above method should be used for determining estimates only. Contact the county auditor for the actual property tax on a specific property. South Carolina Association of Counties 2014 Property Tax Report

3 South Carolina Property Tax Rates for 2014 s Abbeville County Abbeville County Operations County Library Piedmont Technical College County Office Building Bond County GOB Bond County Bldg Project Bond Solid Waste Fire Infrastructure District Total: Abbeville Operating and Upgrading School Bond School Bond School Bond School Bond District Total: Greenwood Countywide School School Bond Vocational Facility Abbeville Calhoun Falls Donalds Honea Path Ware Shoals Special s (additional charges) Landfill Solid Waste Improved Properties $40.50 Road Road Countywide $13.99 Safety Safety Per Household $62.50 County Abatement $59,700 s Aiken County Aiken County Operations Debt Aiken Technical College USC - Aiken Solid Waste Roads District Total: Aiken Debt Service Aiken Jackson Monetta New Ellenton North Augusta Perry Salley Wagener College Acres Public Works Water/Sewer College Acres Area Special s (additional charges) Commercial Fire Avg Fire Avg for 16 Districts $ Industrial Fire Avg Fire Avg for 9 Districts $2, Residential Fire Avg Fire Avg for 19 Districts $52.14 Road Maintain Roads Countywide $20.00 Stormwater Drainage Unincorporated Areas Only Water Cleanup $18.00 County Abatement $620,000 Abbeville Calhoun Falls Donalds Honea Path Ware Shoals South Carolina Association of Counties Page Property Tax Report

4 Allendale Anderson s Allendale County County Operations Hospital Operations District Total: Allendale Operations School Note Anticipated bond purchase Allendale Fairfax Special s (additional charges) Sanitation & Fire Sanitation &.50 per acre Fire Protection $0.50 County Abatement Allendale Fairfax s Anderson County County Ordinary Capital Projects Fund GO Bond 2007 Series Infrastructure Reserve Fund GO Bond Library County EMS Sheriff's Department Fund GO Bond 2005 Series District Total: Anderson County Schools Tri-County Tech Career and Technology School Bond Sinking Fund District Total: Anderson School Bond Sinking Fund Career and Technology County Schools Tri-County Tech District Total: Anderson School Bond Sinking Fund County Schools Tri-County Tech District Total: Anderson County Schools Tri-County Tech School Bond Sinking Fund District Total: Anderson Tri-County Tech School Bond Sinking Fund County Schools District Total: Pickens Anderson Belton Clemson Easley Honea Path Iva Pendleton West Pelzer Williamston Anderson County Sewer Sewer Unincorporated Areas less Homeland & Piedmont Big Creek Watershed School District Broadmouth Watershed School Districts 1 & Brushy Creek Watershed School District Cobbs Glen Public Service Lights School District Homeland Park Water/Sewer Homeland Park South Carolina Association of Counties Page Property Tax Report

5 Metro Sewer Sewer Piedmont Piedmont Public Service Water/Sewer Piedmont Rural Fire Fire Unincorporated Sedgewood Public Service Water/Sewer Sedgewood Three & Twenty Watershed School District Special s (additional charges) Burgess Estates Roads District 1 $ Cedar Glenn Road Roads Cedar Glenn $ Clarendon Light, Garbage District 5 $ Pick up Easley Storm Water Storm Water Easley $24.00 Metro Sewer Sewer Piedmont $38.00 Solid Waste Solid Waste Countywide $64.59 Whispering Oaks Roads $88.09 County Abatement $648,000 s Bamberg County Bamberg County Operations Capital Reserve Hospital Bond EMS/Rescue General Obligation Bond IPRB Bonds District Total: Bamberg School Operating School Bond District Total: Bamberg School Operating School Bond Bamberg Denmark Ehrhardt Olar Rural Fire Fire Unincorporated Special s (additional charges) Solid Waste Solid Waste Countywide residential parcels $70.00 County Abatement $29,290 Bamberg Denmark Ehrhardt Olar South Carolina Association of Counties Page Property Tax Report

6 s Barnwell County Barnwell County Operations County Debt District Total: Barnwell School Debt Service District Total: Blackville School Debt Service District Total: Williston School Debt Service Barnwell Blackville Snelling Williston Career Center Career Center Countywide Public Safety Public Safety Unincorporated Areas Rural Fire Fire Unincorporated Areas County Abatement Barnwell Blackville Snelling Williston $52,609 s Beaufort County Beaufort County Operations County Debt County Purchase Prop District Total: Beaufort School Debt Beaufort (debt) Beaufort (operations) Bluffton (debt) Bluffton (operations) Hardeeville Hilton Head Is Port Royal Yemassee Bluffton Fire Op Fire Operations Bluffton Fire District Broad Creek PSD Water/Sewer Broad Creek Burton Fire Debt Fire Debt Burton Fire District Burton Fire Op Fire Operations Burton Fire District Daufuskie Fire Debt Fire Debt Daufuskie Fire District Daufuskie Fire Op Fire Operations Daufuskie Fire District Fripp Island PSD Water/Sewer Fripp Island Debt Fripp Island PSD Water/Sewer Fripp Island Hilton Head #1 PSD Water/Sewer Hilton Head Island Hilton Head PSD Water/Sewer Hilton Head Island Debt LI/SH Fire Op Fire Operations Lady's Island & St. Helena's Island Sheldon Fire Debt Fire Debt Sheldon Fire District Sheldon Fire Op Fire Operations Sheldon Fire District Special s (additional charges) Road Road Per Vehicle $10.00 South Carolina Association of Counties Page Property Tax Report

7 s Berkeley County Berkeley County Operations Bond Cypress Gardens District Total: Berkeley School Debt Tech Bonneau Charleston Goose Creek Hanahan Jamestown Moncks Corner St. Stephen Summerville Goose Creek park & playground Sangaree Special s (additional charges) Average Fire Fire Per 1 Acre of Vacant Land $10.00 Commerical or Industrial Countywide Commerical or $ Industrial Property Devon Forest Special TD Subdivision - Devon Forest Subdivision - $ Commercial Improved Devon Forest Special TD Subdivision Devon Forest Subdivision - $70.00 Improvements Improved Devon Forest Special TD Subdivision Devon Forest Subdivision - $25.00 Improvements Unimproved Fire Districts Fire Countywide $70.00 Goose Creek Sanitation Solid Waste Goose Creek $ Landfill Charges - Single Unit Recreation Goose Creek Road Residential Subdivision Solid Waste Countywide $75.00 Mobile Home Countywide Mobile Homes $18.00 Multi Family Residential Countywide Multi Family $18.00 Residential Property Pimlico Special TD Subdivision Pimlico Subdivision - $25.00 Improvements Unimproved Pimlico Special TD Subdivision Pimlico Subdivision - $50.00 Improvements Improved Residential Countywide Residential $10.00 Property Summerville Sanitation Solid Waste Town of Summerville $ Collection Tall Pines Special TD Subdivision Tall Pines subdivision - $50.00 Improvements Unimproved Tall Pines Special TD Subdivision Tall Pines Subdivision - $ Improvements Improved Tax Exempt Countywide Tax Exempt Property $72.00 County Abatement $718,000 Bonneau Charleston Goose Creek Hanahan Jamestown Moncks Corner Otranto (Hanahan) St. Stephen Summerville s Calhoun County Calhoun County Operations County Debt Tec/Gress District Total: Calhoun School Operating School Debt Service Cameron St. Matthews Sandy Run Fire Fire Sandy Run Special s (additional charges) Family Fire Fire Countywide $50.00 Industrial Fire Fire Average for 7 Districts $ City Abatement - Cameron City Abatement - St. Matthews County Abatement Cameron St. Matthews $55,337 South Carolina Association of Counties Page Property Tax Report

8 s Charleston County Charleston County Operations County Bonds Park & Recreation Commission Operating Trident Technical College Park & Recreation Commission Bonds District Total: Charleston School Board Operating School Board Bond Issues Awendaw Charleston Folly Beach Isle of Palms Lincolnville McClellanville Mount Pleasant North Charleston Sullivans Island Summerville Awendaw Consolidated 6 Districts Fire District Bonds Awendaw-McClellanville Fire 6 Districts Consolidated Fire District Cooper River PPC Recreation East Cooper Fire District Fire James Island PSD Bonds Water/Sewer Bonds James Island PSD Operating Water/Sewer N. Charleston Fire District Fire Protection 3 Districts N. Charleston PSD Operating Water/Sewer & Recreation St Andrews PSD Operating St. Andrews PPC Recreation Operating St. Johns Fire District and Fire 4 Districts Bond St. Paul's Fire Bond Fire 5 Districts St. Pauls Fire District Fire 5 Districts W St. Andrews Fire Fire Deficit, prior years W St. Andrews Fire Fire District Special s (additional charges) Solid Waste Disposal User Solid Waste Single-Unit Residences $99.00 Solid Waste Disposal User Water/Sewer & Recreation Solid Waste Multi-Unit Residences $70.00 County Abatement $2,999,421 Awendaw Charleston Folly Beach Isle of Palms Lincolnville McClellanville Mt. Pleasant North Charleston Sullivan's Island Summerville s Cherokee County Cherokee Operations & Road Tax Library Recreation Bonds County Community College Airport Fund Capital Project Fund District Total: Cherokee General School School Bond District Total: Spartanburg District General School School Bond Blacksburg Gaffney Antioch Fire District Fire District Buffalo Fire District Fire District Cherokee Creek Fire Fire Districts 12, 13, District CKC Fire District Fire District Corinth Fire District Fire District Grassy Pond Fire District Fire District Greater Gaffney Fire Fire District District Macedonia Fire District Fire Districts 23, City Abatement - Gaffney City Abatement - Blacksburg County Abatement Blacksburg Gaffney $165,223 South Carolina Association of Counties Page Property Tax Report

9 s Chester County Chester County Operations Bonds Solid Waste Millage Fund Library York Technical District Total: Chester and Operations Chester Fort Lawn Great Falls Chester Fire District Fire District 2 to 5 Miles Outside of Downtown Chester Lando Fire District Fire District Richburg Fire District Fire District County Abatement Chester Fort Lawn Great Falls $82,873 s Chesterfield County Chesterfield County Operations County-Wide Debt Service Rescue Squads Chesterfield-Marlboro Tec District Total: Chesterfield School Debt Service Cheraw Chesterfield Jefferson McBee Pageland Patrick Alligator Fire Fire Cash Cheraw Harris Creek Special s (additional charges) Fire Districts Fire Average for 9 Districts $54.00 Road Improvement and Road Improvement and Per Vehicle $30.00 County Abatement $110,000 Cheraw Chesterfield Jefferson McBee Pageland Patrick South Carolina Association of Counties Page Property Tax Report

10 s Clarendon County Clarendon County Operations Debt (C DEBT) Vocational School (V SCH) District Total: Clarendon School Ordinary School Debt District Total: Clarendon School Ordinary District Total: Clarendon School Ordinary Manning Summerton Turbeville Hospital Bond Hospital Countywide Rural Fire Fire Debt Unincorp. Areas, Turbeville, Paxville & Summerton Rural Fire Fire Unincorp. Areas, Turbeville, Paxville & Summerton Special s (additional charges) Road Road Per Vehicle $25.00 County Abatement $100,776 s Colleton County Colleton County Operations Debt District Total: Colleton School Ordinary School Debt Edisto Beach Walterboro County Fire Fire Debt Unincorporated Areas County Fire Fire Unincorporated Areas Special s (additional charges) Road Solid Waste User Road Solid Waste Fund Per Motor Vehicle Countywide residences $25.00 $60.00 County Abatement Edisto Beach Walterboro $167,890 Manning Summerton Turbeville South Carolina Association of Counties Page Property Tax Report

11 s Darlington County Darlington Bonds County Operations Library Environmental Services District Total: Darlington Florence-Darlington Tech Darlington Hartsville Lamar Society Hill Countywide Fire Fire Countywide Fire Districts Fire Average for 3 Districts Hartsville Community Center Community Center Town of Hartsville Special s (additional charges) Solid Waste Solid Waste Per Residence $53.00 Vehicle Road Per Vehicle Owner $30.00 County Abatement $222,211 s Dillon County Dillon County Operations County Debt Service District Total: Dillon Operations of Schools Dillon County Vocational School Local Supplement for Teachers Debt Service Dillon Northeastern Technical College Dillon Lake View Latta Special s (additional charges) Fire Fire Protection Countywide $35.00 Solid Waste Disposal Solid Waste Countywide $90.00 County Abatement Dillon Lake View Latta $64,869 Darlington Hartsville Lamar Society Hill South Carolina Association of Counties Page Property Tax Report

12 s Dorchester County Dorchester County Operations Debt Capital Improvements Library Trident Technical College Senior Center Operations Children in Crisis Fire Capital District Total: Dorchester School Debt Vocational School District Total: Dorchester School Debt Vocational School Harleyville North Charleston Ridgeville St. George Summerville Fire Districts Fire Average for 15 Districts Special s (additional charges) City of N. Charleston Commercial Stormwater City of N. Charleston Stormwater Ridgeville SWCF Solid Waste User Storm Waste Water Management Storm Waste Water Management Summerville Solid Waste Collection Commercial Stormwater Residential Stormwater Solid Waste Collection Solid Waste Collection & Disposal Commercial Stormwater Residential Stormwater Solid Waste Collection City of N. Charleston; $36 per ERU City of N. Charleston Town of Ridgeville Countywide Countywide per parcel, per EPU Countywide Per Parcel, Average for 3 Categories Town of Summerville $36.00 $36.00 $ $75.00 $44.76 $46.50 $ County Abatement $496,628 Edgefield s Edgefield County County Operations Hospital Industrial Development County Debt Service EMS Operations Recreation District Total: Edgefield School Bond Johnston Trenton County Fire Fire Unincorporated Special s (additional charges) Public Works Public Works Town of Edgefield $ Road Roads Per Vehicle, Countywide $20.00 Solid Waste Solid Waste Disposal Countywide $80.00 County Abatement Johnston Trenton $72,957 South Carolina Association of Counties Page Property Tax Report

13 s Fairfield County Fairfield County Operations Hospital Emergency County Bond Library Watershed District Total: Fairfield School Debt Ridgeway Winnsboro Ridgeway Winnsboro $126,954 s Florence County Florence County Operations Florence-Darlington Tech Public Safety Library Senior Citizens Center Unfunded State Mandates County Bonds District Total: Florence District Total: Florence District Total: Florence District Total: Florence District Total: Florence Florence Johnsonville Lake City Olanta Pamplico Timmonsville Fire Districts Fire Average for 3 Districts Lynches Lake Watershed Coward Area Salem Pole Cat Watershed Scranton Area Special s (additional charges) Road Solid Waste Road Countywide $30.00 Solid Waste Unincorporated area, City of $99.50 Lake City County Abatement Florence Johnsonville Lake City Olanta Pamplico Timmonsville $446,564 South Carolina Association of Counties Page Property Tax Report

14 s Georgetown County Georgetown County Operations Higher Education Debt Environmental Services Law Enforcement Economic Development Bureau of Aging District Total: Georgetown School Operating School Debt Andrews Georgetown Fire District #1 (county) Fire Fire District #2 (Midway) Fire Fire District #3 MI/GC Fire Recycling/Green boxes Recycling Tax Districts 1, 2, 3, 4, 41, & Special s (additional charges) Commercial Land Fill Landfill Road Stormwater Solid Waste Disposal Municipalities Only, Commercial Per Can/Pickup Per Residential Unit $22.00 Solid Waste $44.00 Roads Per Vehicle $30.00 Stormwater - NPDES Mandate Unincorporated, Per Residence $52.00 County Abatement $556,588 Greenville s Greenville County County General Fund Greenville Tech Library Art Museum Debt Charity Hospitalization Certificates of Participation Solid Waste District Total: Anderson School Debt Service District Total: Greenville School Debt Service District Total: Spartanburg School Debt Service Fountain Inn Greenville Greer Mauldin Simpsonville Travelers Rest Berea Sewer Sewer Community Light Districts Lights Average of 18 Districts Fire Districts Fire Average for 30 Districts Greenville Memorial Recreation Portions of County Auditorium Marietta Water Water Table Rock Area Metro Sewer Sewer Metro Area Sewer Piedmont Sewer & Light Sewer, Light, Fire, Water Sanitation Solid Waste Unincorporated Areas Taylors Sewer Sewer Wade Hampton Sewer Sewer Wade Hampton Subdivision Special s (additional charges) Road Road Per Vehicle $15.00 City Abatement - Greenville City Abatement - Greer County Abatement $1,957,648 South Carolina Association of Counties Page Property Tax Report

15 s Greenwood County Greenwood Special Funds Capital Budget County Operations District Total: Greenwood School Bond Library Vocational Facility Countywide School Special Education District Total: Greenwood School Bond Special Education Library Vocational Facility Countywide School District Total: Greenwood Library Countywide School Special Education Vocational Facility Greenwood Hodges Ninety Six Troy Ware Shoals Metro Sewer Service Sewer Debt Countywide less Ware Shoals, Ninety Six, & Troy Special s (additional charges) Creekside Lights, Entrance Creekside Subdivision $ Harborside Harborside Subdivision $50.00 Hillbrook Hillbrook Subdivision $75.00 Hunters Creek Sewers, Lights $ Hunters Glenn Hunters Glenn Subdivision $ Lost Lure Lost Lure Subdivision $75.00 Quail Run Lights, Entrance Quail Run Subdivision $50.00 Saddle Hill Lights, Entrance Saddle Hill Subdivision $50.00 Winding Creek Winding Creek Subdivision $85.00 Woodbury Place Lights, Entrance $ s Hampton Hampton County County Operations District Total: Hampton District Total: Hampton Brunson Estill Fairfax Gifford Hampton Varnville Yemassee Fire Capital Reserve Capital Reserve Unincorporated Rural Fire Fire Unincorporated Rural Fire Bond Fire Bond Unincorporated Brunson Estill Fairfax Gifford Hampton Unincorporated Varnville Yemasee $49,505,440 South Carolina Association of Counties Page Property Tax Report

16 s Horry County Horry County Operations Debt Horry/Georgetown Tech Higher Education Commission Senior Citizens Fund County Recreation District Total: Horry School Operation Fund Board of Education Debt Service Fund Atlantic Beach Aynor Briarcliffe Acres Conway Loris Myrtle Beach North Myrtle Beach Surfside Beach Arcadian Shores Road Arcadian Shores Buck Creek Watershed Watershed District Cartwheel Watershed Watershed Crab Tree Watershed Watershed District Fire District Fire Unincorporated Areas except Murrells Inlet Gapway Swamp Watershed District Watershed Hidden Woods Road Road Hidden Woods Mt. Gilead Road Road Mt. Gilead, Unincorporated Murrells Inlet Fire District Fire Murrells Inlet Simpson Creek Watershed Watershed District Socastee Community Recreation Socastee, Unincorporated Recreation Solid Waste Program Solid Waste Unincorporated Areas Todd Swamp Watershed Watershed District $1,963,400 s Jasper County Jasper County Operations Emergency Services District Total: Jasper Operations Hardeeville Ridgeland Cherry Point Fire Fire Cherry Point County Abatement Hardeeville Ridgeland s Kershaw County Kershaw County Operations Debt District Total: Kershaw School Debt Camden Special s (additional charges) Solid Waste Solid Waste Collection and Disposal Countwide $106,500 County Fire Fire Unincorporated Areas County Sewer District Sewer Unincorporated Areas Lugoff Fire District Fire Town of Lugoff $55.00 County Abatement $208,738 Camden South Carolina Association of Counties Page Property Tax Report

17 s Lancaster County Lancaster County Operations Debt Capital Improvement Courthouse Fire Security District Total: Lancaster School Operating Debt Service USC-L Kershaw Lancaster Special s (additional charges) #10 Indian Land Fire Fire Indian Land $75.00 #14 Fire District Fire - per Pleasant Valley $ ,500 sqft Brookchase Road Bond Road Bond District 87 $ Road Road Per Motor Vehicles $30.00 City Abatement - Lancaster County Abatement Kershaw Lancaster $267,853 s Laurens County Laurens Operations & Capital Improvements Bonds Indigent Care EMS Reserve Fund District Total: Greenville Special School District Total: Laurens Special School District Total: Laurens Special School District Total: Ware Shoals Special School Clinton Fountain Inn Gray Court Laurens County Fire Fire Countywide less Laurens, Clinton, Fountain Inn Education Colleges Piedmont Tech Countywide & USC Lakeview Acres Road Lakeview Subdivision Water & Sewer Bond Water & Sewer Most Unincorporated Areas and Town of Cross Hill Special s (additional charges) City Road Roads City of Laurens $15.00 County Road Roads Per Motorized Vehicle $15.00 Fountain Inn Public Works Public Works City of Fountain Inn $26.00 Landfill Solid Waste Countywide $60.00 City Abatement - Clinton City Abatement - Laurens County Abatement $169,500 Clinton Fountain Inn Gray Court Laurens South Carolina Association of Counties Page Property Tax Report

18 s Lee County Lee County Bond County Operations Bond County Bond District Total: Lee School Refunding Bond Teacher's Supplement Bishopville Lynchburg Special s (additional charges) Road Roads Countywide $15.00 Vehicle Schools Per Vehicle $10.00 County Abatement Bishopville Lynchburg $35,567 s Lexington County Lexington 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 District Total: Lexington District Total: Lexington District Total: Lexington District Total: Lexington District Total: Lexington Batesburg-Leesville Cayce Chapin Columbia Gilbert Lexington Pelion Springdale Summit Swansea West Columbia Hollow Creek Watershed Hollow Creek District ICRC Recreation District Five Bonds ICRC Recreation District Five Isle of Pines Water & Sewer District Five LCRAC Recreation Countywide less District Five Bonds LCRAC Recreation Countywide less District Five Rural Fire Fire Countywide less Cayce, West Columbia Special s (additional charges) Sanitation Irmo $ Street Pavement Lexington Town, Golden $ Hills Subdivision Street Pavement Stonebridge Subdivision $ South Carolina Association of Counties Page Property Tax Report

19 County Abatement s Marion County Marion County Operations Debt Retirement Capital Improvement General Obligation Bonds District Total: Marion County Operations Marion Mullins Nichols Sellers $1,074,368 Special s (additional charges) Decal Decal Issuance Per Vehicle $1.00 Fire Fire Mfg, Unincorp. Areas; $ Varies by Acreage and Value Fire Fire Residential, Unincorp. $35.00 Areas; Varies by Acreage Fire Fire Per Vehicle, Unincorp. Areas $5.00 Road and Bridge Road and Bridge Per Vehicle $30.00 County Abatement $67,847 s Marlboro County Marlboro County Operations North Eastern Technical College Emergency Medical Services GO Bonds District Total: Marlboro School Operating Bennettsville Blenheim Clio McColl Tatum Rural Fire Fire Countywide less Bennettsville & Clio Special s (additional charges) Road Road Countywide $30.00 County Abatement Bennettsville Blenheim Clio McColl Tatum $60,000 Marion Mullins Nichols Sellers South Carolina Association of Counties Page Property Tax Report

20 s McCormick County McCormick County Operations County Bond County Bond County Bond 2008 B District Total: McCormick School District School Series 2002 Bond School series bond McCormick Savannah Lakes Village Public Safety Savannah Lakes Village Special s (additional charges) Savannah Lakes Village Public Safety Savannah Lakes Village $ County Abatement McCormick $38,180 s Oconee County Oconee County Operations Bonds Economic Development Bridges/Culverts Tri County Tech Operation Road District Total: Oconee Salem Seneca Walhalla West Union Westminster Keowee Fire District Fire Department District 17 Only Municipal Fire Municipal Fire Service Unincorporated Areas County Abatement $506,616 s Newberry County Newberry County Operations Community Services Debt Service District Total: Newberry Ordinary School School Debt Little Mountain Newberry Pomaria Prosperity Whitmire County Abatement $126,001 South Carolina Association of Counties Page Property Tax Report

21 s Orangeburg County Orangeburg County Wide Fire County Operations Special Education Fund Solid Waste Capital Improvement Debt Service District Total: Orangeburg School Operation School Debt County Fiscal Commission District Total: Orangeburg School Operation School Debt County Fiscal Commission District Total: Orangeburg School Operation County Fiscal Commission School Debt Bowman Branchville Cope Cordova Elloree Eutawville Holly Hill Livingston Neeses North Norway Orangeburg Rowesville Santee Springfield Vance Woodford Brookdale Lights Street Lights Brookdale Subdivision Creekmore Lights Street lights Creekmore Subdivision New Brooklyn Lights Street Lights New Brooklyn Subdivision Santee Fire Fire Santee Watershed Drainage Districts 35 and Whittaker Heights Street Lights Whittaker Heights Subdivision County Abatement $263,598 s Pickens Pickens County County Operations Bonds District Total: Pickens Pickens County Library Tri-County Tech Central Clemson Easley Liberty Norris Pickens Six Mile County Sewer Sewer Unincorporated Areas Georges Creek Dam & Surface Georges Creek Water Improvement Keowee Springs Fire Protection Unincorporated Area Keowee Vineyards Fire Protection Unincorporated Areas Sedgewood Street Lights Sedgewood Subdivision Shady Grove Fire Protection Special s (additional charges) Fire Districts Fire Average for 11 Districts $75.42 Saluda Ridge Per Parcel $35.00 City Abatement - Easley City Abatement - Liberty County Abatement Central Clemson Easley Liberty Norris Pickens Six Mile $461,980 South Carolina Association of Counties Page Property Tax Report

22 s Richland County Richland County Operations Library Bonds Mental Health Riverbanks Zoo Operating Landfill Capital Replacement Riverbanks Zoo Bonds Midlands Tech Countywide Fire Conservation Commission Neighborhood Redevelopment District Total: Lexington District Total: Richland District Total: Richland Cayce Columbia Eastover Forest Acres East Richland PSD Water/Sewer Roughly Arcadia Lakes & Bonds Forest Acres Recreation Bonds Recreation Countywide less Columbia Bonds Recreation Commission Recreation Countywide less Columbia Rural Fire Fire Bonds Countywide less Arcadia Lakes, Columbia, & Irmo Stormwater Management Stormwater Special s (additional charges) Residential Solid Waste Solid Waste Unincorporated Areas $ Road Repair County Roads All Motor Vehicles $20.00 County Abatement $1,408,000 s Saluda County Saluda County Operations Law Enforcement Planning and Economic Development Public Building Piedmont Technical Piedmont Tech Bond Fire Board District Total: Aiken School Operating District Total: Lexington School Operating District Total: Saluda School Operating Batesburg-Leesville Monetta Ridge Spring Saluda County Abatement Batesburg-Leesville Monetta Ridge Spring Saluda $54,777 Columbia Eastover Forest Acres South Carolina Association of Counties Page Property Tax Report

23 s Spartanburg County Spartanburg County Operations Animal Control Recreation Charles Lea Center Library Tech School Development Standards Debt Service Countywide Fire (CTY-W FIRE) Federal Mandate - Storm water District Total: Greenville Current School District Total: Spartanburg Current School McCarthy/Teszler University School Swofford Vocational School General School District Total: Spartanburg General School McCarthy/Teszler Swofford Vocational School Current School University School District Total: Spartanburg Daniel Morgan Vocational School University School McCarthy/Teszler General School Current School District Total: Spartanburg RD Anderson Vocational School University School McCarthy/Teszler Current School General School District Total: Spartanburg McCarthy/Teszler General School Current School University School RD Anderson Vocational School District Total: Spartanburg University School Current School RD Anderson Vocational School General School McCarthy/Teszler District Total: Spartanburg McCarthy/Teszler University School Daniel Morgan Vocational School General School Current School Campobello Chesnee Cowpens Duncan Greer Inman Landrum Lyman Pacolet Reidville Spartanburg Wellford Woodruff Lakewood Hills Street Lights Lakewood Hills Subdivision Metro Sub District B Water Spartanburg Sanitary Sewer Sewer District S Sewer Startex Wellford Water Water District Twin Lakes Dam Twin Lakes Subdivision Woodruff Roebuck Water District Water Special s (additional charges) City Solid Waste Decal Renewal Garbage Greer Storm Water Landfill Pacolet Sanitation Public Works Public Works Storm Water Tag Renewal Solid Waste Trans Station City of Spartanburg $18.00 Decal Renewal Per Vehicle $1.00 City residential City of Spartanburg $84.00 garbage pick up Storm Water Greer; per ERU $21.60 Solid Waste Countywide $47.00 Sanitation Pacolet $45.00 Public Works Cities of Wellford and $60.00 Duncan Public Works City of Greer $75.00 Storm Water City of Spartanburg $30.00 Tag Renewal Per Vehicle $24.00 City Abatement - Greer City Abatement - Spartanburg County Abatement $1,021,584 South Carolina Association of Counties Page Property Tax Report

24 s Sumter County Sumter County Operations General Obligation Bonds USC-Sumter Capital Improvement Fund Central Carolina Technical College Solid Waste Tax Reform Mandate - General Fund Tax Reform Mandate - Solid Waste District Total: Sumter Mayesville Pinewood Sumter Fire Districts Fire Average for 2 Districts Special s (additional charges) Road Roads Countywide $15.00 Solid Waste Solid Waste Countywide $43.71 Stormwater Stormwater Countywide $15.00 Technology Technology Countywide $1.50 County Abatement $288,000 s Union County Union County Operations Veterans Park Economic Development Fund Quick Jobs Development Ctr Library Bond Issue Higher Education Emergency Medical Services Sports Complex District Total: Union School Bond Carlisle Jonesville Union Fire Districts Fire Average for 11 Districts County Abatement $61,000 Mayesville Pinewood Sumter South Carolina Association of Counties Page Property Tax Report

25 s Williamsburg County Williamsburg County Operations Hospital Debt Retirement Technical College District Total: Williamsburg School Bond/Debt Service Andrews Greeleyville Hemingway Kingstree Lane Fire Districts Fire Average for 2 Districts Special s (additional charges) Landfill Road and Bridge Solid Waste Disposal Landfill Operations Road and Bridge Solid Waste Disposal Per Household Per Vehicle Countywide $30.00 $30.00 $95.00 County Abatement Andrews Greelyville Hemingway Kingstree Lane $90,636 s York County York County Operations Bond Retirement Library Operations Cultural and Heritage Comm York Technical Operations District Total: Clover Special School County Wide District Total: Fort Mill Special School County Wide District Total: Rock Hill Special School County Wide District Total: York Special School County Wide Clover Fort Mill Hickory Grove Rock Hill Sharon Tega Cay York Fire Districts Fire Average for 7 Districts Fishing Creek Watershed Watershed Fishing Creek Area Recreation Recreation Countywide Rockhill Landscape Landscape City of Rock Hill Rural Fire Program Rural Fire Unincorporated Areas Solid Waste Program Solid Waste Unincorporated Areas Special s (additional charges) Stormwater Stormwater Town of Fort Mill, Per ERU $72.00 Per Parcel Tega Cay Stormwater Stormwater fee City of Tega Cay $96.00 City Abatement - Clover City Abatement - Rock Hill County Abatement $1,140,954 South Carolina Association of Counties Page Property Tax Report

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27 Abbeville Abbeville Calhoun Falls Donalds Honea Path Ware Shoals Allendale Allendale Fairfax Bamberg Bamberg Denmark Ehrhardt Olar Barnwell Barnwell Blackville Snelling Williston Berkeley Bonneau Charleston Goose Creek Hanahan Jamestown Moncks Corner Otranto (Hanahan) St. Stephen Summerville Calhoun Cameron St. Matthews Charleston Awendaw Charleston Folly Beach Isle of Palms Lincolnville McClellanville Mt. Pleasant North Charleston Sullivan's Island Summerville Cherokee Blacksburg Gaffney Chester Chester Fort Lawn Great Falls Chesterfield Cheraw Chesterfield Jefferson McBee Pageland Patrick Clarendon Manning Summerton Turbeville Colleton Edisto Beach Walterboro Darlington Darlington Hartsville Lamar Society Hill Dillon Dillon Lake View Latta Edgefield Johnston Trenton Fairfield Ridgeway Winnsboro Florence Florence Johnsonville Lake City Olanta Pamplico Timmonsville Hampton Brunson Estill Fairfax Gifford Hampton Unincorporated Varnville Yemasee Jasper Hardeeville Ridgeland Kershaw Camden Lancaster Kershaw Lancaster Laurens Clinton Fountain Inn Gray Court Laurens Lee Bishopville Lynchburg Marion Marion Mullins Nichols Sellers Marlboro Bennettsville Blenheim Clio McColl Tatum McCormick McCormick Pickens Central Clemson Easley Liberty Norris Pickens Six Mile Richland Columbia Eastover Forest Acres Saluda Batesburg-Leesville Monetta Ridge Spring Saluda Sumter Mayesville Pinewood Sumter Williamsburg Andrews Greelyville Hemingway Kingstree Lane South Carolina Association of Counties Page Property Tax Report