The Official Web Site of the State of South Carolina

Lexington County Administrative offices will be closed on December 24th, 25th, and 26th in observance of the Christmas holiday.
Lexington County administrative offices are open Monday through Friday 8 AM to 5 PM
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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.”