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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: 
  •  For links to state regulations and attorney general opinions relating to the property tax in South Carolina:  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 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 and click on Title 12, “Taxation.”
  • To search for state regulations governing property taxation, go to and click on Chapter 117, “Department of Revenue.”