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The Official Web Site of the State of South Carolina

Lexington County Administration Building are open Monday - Friday 8am to 5pm.

Links to additional property tax information

  • For links to basic tax information about 32 taxes governed by state law, including the property tax: www.sctax.org/tax/taxinfo.html 
  •  For links to state regulations and attorney general opinions relating to the property tax in South Carolina: www.sctax.org/Tax+Information/Property+Tax/PropertyTaxHomepage.htm  For links to SC Department of Revenue publications, including “Homeowner’s Guide to Property Tax,” click here (PDF)
  • To view a copy of a report on local government funding reform issued by the Technical Work Group of the (SC) Local Government Funding System Reform Project, go to www.masc.state.sc.us/legislative.html and click on “Local Government Funding Study.”  This was a study sponsored by state government as authorized by the 1999 state Appropriations Act.
  • To search for state laws governing property taxation, go to www.scstatehouse.gov and click on Title 12, “Taxation.”
  • To search for state regulations governing property taxation, go to www.scstatehouse.gov and click on Chapter 117, “Department of Revenue.”