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Updated 2025 Tax Year

Aiken County
Property Tax Guide

Everything you need to know about property taxes in Aiken County, SC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
194.9 mills base rate ($19.49 per $1,000 assessed value), varies by district and municipality
Exemptions
5+ Available
Section 1

How Property Tax Works

Aiken County, South Carolina operates on a property tax system that serves as the primary funding mechanism for essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. Property taxes in Aiken County are levied based on assessed values, which are determined by the county assessor and typically represent a percentage of fair market value according to South Carolina state law.

The effective property tax rate in Aiken County varies significantly depending on your specific location within the county due to multiple special taxing districts, school districts, and municipal boundaries. For the 2025 tax year, the millage rate is 194.9 mills (equivalent to $19.49 per $1,000 of assessed value), though this base rate can be higher in areas with additional special assessments for fire districts, drainage districts, or municipal services. Property owners should note that their actual tax bill will depend on both the assessed value of their property and the specific combination of taxing districts that apply to their location.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General Fund58.5Basic county services, administration, law enforcement
School Operating89.2Aiken County School District operations
School Debt Service35.8Bond payments for school construction/improvements
County Library11.4Aiken County Public Library system
Total Base Rate194.9Standard rate before special districts

Rates shown are for Levy Year 2025 and apply to assessed value. Additional millage may apply based on location:

  • Fire Districts: Varies by district (typically 15-25 mills additional)
  • Municipal taxes: Varies by city (if within city limits)
  • Special service districts: Varies by services provided

Note: Actual tax rates vary significantly by location within Aiken County. Contact the Aiken County Assessor's Office to determine the exact millage rate for your specific property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Aiken County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Aiken County are additional property tax assessments that occur when there are mid-year changes to a property's ownership, value, or tax status. The most common triggers include change of ownership (sale or transfer), completion of new construction or major improvements, and removal of tax-exempt status from previously exempt properties.

When a supplemental tax is assessed, it covers the difference between the previous assessment and the new assessment for the portion of the tax year remaining. For example, if a property sells in July and the new assessed value is higher than the previous assessment, the new owner would receive a supplemental tax bill covering July through December at the higher assessed value. The calculation uses the same millage rate as the regular tax bill but is prorated based on the number of months remaining in the tax year.

Property owners typically receive supplemental tax bills within 30-60 days of the triggering event, and these taxes become due immediately upon issuance with the same penalty structure as regular property taxes if not paid within 30 days of the bill date.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • Less Homestead Exemption: -$50,000 (first $50,000 exempt)
  • Assessed Value: $250,000 × 4% = $10,000
  • Annual Tax: $10,000 × 0.1949 = $1,949
  • Monthly Escrow: $162

Example 2: $600,000 Home with Homestead Exemption

  • Market Value: $600,000
  • Less Homestead Exemption: -$50,000
  • Assessed Value: $550,000 × 4% = $22,000
  • Annual Tax: $22,000 × 0.1949 = $4,288
  • Monthly Escrow: $357

Example 3: $1,000,000 Home with Homestead Exemption

  • Market Value: $1,000,000
  • Less Homestead Exemption: -$50,000
  • Assessed Value: $950,000 × 4% = $38,000
  • Annual Tax: $38,000 × 0.1949 = $7,406
  • Monthly Escrow: $617

Note: Homestead exemption requires annual application and applies only to primary residences. Examples use base county rate - additional special district taxes may apply. Assessment ratio is typically 4% of market value for owner-occupied residential property.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Aiken County require property tax escrow accounts for borrowers with less than 20% equity in their homes. The lender collects monthly property tax payments along with your mortgage payment and maintains these funds in an escrow account to pay your annual property tax bill when due on January 15th.

Lenders typically collect 1/12 of your estimated annual property tax bill each month, plus an additional cushion (usually 2 months' worth) to account for potential tax increases. Your lender will provide an annual escrow analysis, usually around the anniversary of your loan, showing the account activity and any adjustments needed to your monthly payment. If property taxes increase significantly due to reassessment or millage rate changes, your lender may require a one-time payment to cover any escrow shortage, or they may spread the shortage over 12 months by increasing your monthly payment.

Property owners should verify that their lender has paid taxes on time by checking with the Aiken County Treasurer's Office, as you remain ultimately responsible for ensuring taxes are paid even when using escrow services. You can typically access this information online through the county's property tax portal using your parcel number.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Aiken County? A: Property taxes for the 2025 levy year are due by January 15, 2026. Payments received after this date are subject to penalties and interest charges.

Q: What homestead exemptions are available and how do I apply? A: Aiken County offers a $50,000 homestead exemption on the fair market value of your primary residence under SC Code Section 12-37-250. You must apply annually by January 31st at the Aiken County Assessor's Office with proof of residency and ownership.

Q: Are there property tax credits for seniors or disabled veterans? A: Yes, South Carolina offers additional exemptions for seniors over 65, disabled veterans, and other qualifying groups. These require separate applications with specific documentation and must be filed by January 31st annually to qualify for that tax year.

Q: How often are properties reassessed in Aiken County? A: Aiken County conducts countywide reassessments every five years as required by state law, with the most recent reassessment implemented for the 2024 tax year. Market-based adjustments may occur annually based on sales data and property improvements.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments to the Aiken County Board of Assessment Appeals. Appeals must be filed within 90 days of receiving your assessment notice, typically between March and June.

Q: What are the penalties for late property tax payments? A: Properties become delinquent after January 15th and are subject to penalties and interest. After one year of delinquency, properties may be subject to tax sale proceedings.

Q: Can I pay property taxes online? A: Yes, Aiken County offers online property tax payments through their official website. Payments can be made by electronic check or credit card, though credit card payments may include processing fees.

Q: Why did my property taxes increase if the millage rate stayed the same? A: Property taxes can increase due to rising assessed values from reassessment, new construction, removal of exemptions, or additional special district taxes. Even with stable millage rates, higher property values result in higher tax bills.

Q: Do I pay different rates if I live within a city in Aiken County? A: Yes, properties within municipal boundaries pay both county taxes and city taxes. Additionally, different fire districts and special service districts throughout the county have varying millage rates that are added to the base county rate.

Q: How do I find out what special districts apply to my property? A: Contact the Aiken County Assessor's Office with your property address or parcel number to determine which taxing districts apply to your specific location, as this varies significantly throughout the county.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Searchaikencountysc.gov
02
Tax Doc
eGov Services | Pay Taxes | Search Receiptsaikencountysc.gov
03
FY 2025-26 Municipal Millage Rate Increase Limitationsdc.statelibrary.sc.gov
04
Tax Doc
Application for Property Tax Exemptionaikencountysc.gov
05
Tax Doc
Taxes | City of Aiken, SC Governmentcityofaikensc.gov
06
Tax Doc
Delinquent Real Property Taxesaikencountysc.gov
07
Homestead Exemption | City of Aiken, SC Governmentcityofaikensc.gov
08
County
Aiken County Taxesnacdashboard.nara.gov
09
Homestead Exemptionaikencountysc.gov
10
APPLICATION FOR EXEMPTION INSTRUCTIONS PT-401-Iaikencountysc.gov
All sources verified as of 2025 Tax Year

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