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Updated 2025 Tax Year

Berkeley County
Property Tax Guide

Everything you need to know about property taxes in Berkeley 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
7.0-7.5% (70-75 mills) of assessed value, varies by district
Exemptions
5+ Available
Section 1

How Property Tax Works

Berkeley County's property tax system is the primary funding mechanism for essential local services including schools, public safety, infrastructure, and county operations. Property taxes are levied on the assessed value of real estate, which is determined by the Berkeley County Assessor's Office and reassessed periodically to reflect current market conditions.

The effective property tax rate in Berkeley County varies by location within the county due to special taxing districts such as school districts, fire districts, and municipal service areas. The combined millage rate typically ranges from 70-75 mills (7.0%-7.5%) applied to the assessed value, which is generally set at a percentage of fair market value. Property owners should note that their actual tax rate depends on their specific location and the combination of taxing districts that serve their property.

All property tax credits and exemptions require formal application and are not automatically applied to your tax bill. Property owners are responsible for understanding and applying for any credits they may be eligible to receive.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
Berkeley County General~25-30County operations, services, infrastructure
School District~35-40Local school district operations and bonds
Special Districts~5-10Fire districts, library districts, municipal services
Total Combined Rate70-75Varies by specific location within county

Rates shown are for FY 2025-2026 and are approximate. Actual millage rates vary significantly based on your property's location and the specific combination of taxing districts that serve your area. One mill equals $1 in tax for every $1,000 of assessed value. Contact Berkeley County Assessor's Office for your specific district combination and exact rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Berkeley 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 are additional property tax bills issued when there is a significant change in a property's assessed value during the tax year. According to SC Code §§12-60-2510 and 12-60-2520, supplemental taxes are triggered when the county assessor records an increase in a property's fair market value by $1,000 or more due to new construction, improvements, or ownership changes that reveal higher market value.

The supplemental tax is calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if a $500,000 home receives a $100,000 improvement completed in January, and the assessed value increases by $40,000 (at 40% assessment ratio), the supplemental tax would be approximately $2,800-3,000 (using 70-75 mill rate) for the full year, prorated from the completion date.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (varies by classification): $120,000
  • Less: Homestead Credit (if applied): -$20,000
  • Net Taxable Value: $100,000
  • Annual Tax (75 mills): $7,500
  • Monthly (if escrowed): $625

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $240,000
  • Less: Homestead Credit (if applied): -$20,000
  • Less: School Tax Credit (if applied): -$567
  • Net Taxable Value: $219,433
  • Annual Tax (75 mills): $16,457
  • Monthly (if escrowed): $1,372

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $400,000
  • Less: Homestead Credit (if applied): -$20,000
  • Less: School Tax Credit (if applied): -$567
  • Net Taxable Value: $379,433
  • Annual Tax (75 mills): $28,457
  • Monthly (if escrowed): $2,371

All credits shown require formal application and approval. Calculations are estimates using representative rates.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for borrowers with less than 20% down payment or those who choose this option for convenience. Your lender collects a portion of your estimated annual property tax bill with each monthly mortgage payment and holds these funds in an escrow account. The lender then pays your property taxes directly to Berkeley County when they become due.

Lenders must provide annual escrow statements showing deposits, payments, and account balances. If your property taxes increase due to rate changes or reassessment, your lender will adjust your monthly escrow payment accordingly. Property owners should verify that their lender has paid taxes correctly and on time, as the property owner remains ultimately responsible for tax obligations even when using escrow services.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due for FY 2025-2026? A: Property tax bills are typically mailed in late fall, with payment due dates varying. Contact Berkeley County Treasurer's Office for specific due dates as payment schedules vary within the county.

Q: What tax credits are available and how do I apply? A: The Homestead Exemption provides up to $50,000 reduction in assessed value for qualifying primary residences. The School Tax Credit (4% Special Assessment Credit) provides additional savings. Both require formal application - homestead applications are ongoing, while the 4% credit application deadline is January 15, 2026.

Q: How does the Homestead Credit work? A: The Homestead Credit doesn't reduce your market value but exempts the first $50,000 of assessed value from taxation. It also caps annual assessment increases for qualified homeowners. You must apply through the Berkeley County Assessor's Office and requalify if ownership changes.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed by July 31, 2025 (90 days from notice date). Contact the Berkeley County Assessor's Office for appeal forms and procedures.

Q: What are the penalties for late payment? A: Late payment penalties and interest charges apply after the due date. Contact Berkeley County Treasurer's Office for current penalty rates and payment grace periods.

Q: Can I pay property taxes online? A: Yes, Berkeley County typically offers online payment options. Visit the Berkeley County website or contact the Treasurer's Office for available electronic payment methods.

Q: Why did my tax bill increase if rates didn't change? A: Tax bills can increase due to property reassessment, new construction, loss of credits/exemptions, or changes in special district assessments even when base rates remain constant.

Q: What special district taxes might apply to my property? A: Depending on location, you may pay additional taxes for fire protection districts, library districts, municipal services, or special assessment districts. Your specific combination depends on your property's location within Berkeley County.

Verified Sources

Backed by 10 Official Government Sources

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

01
Computation 2025-2026berkeleycountysc.gov
02
County
Berkeley County Sc Property Taxnacdashboard.nara.gov
03
County
Berkeley County Issues Assessment Notices, Appeals Due ...berkeleycountysc.gov
04
Business Personal Propertyberkeleycountysc.gov
05
Deadline to Apply for 4% Special Assessment Creditberkeleycountysc.gov
06
Exemptionsberkeleycountysc.gov
07
County
Berkeley County Auditor's Office Provides Information on ...berkeleycountysc.gov
08
County
Berkeley County Sc Taxesnacdashboard.nara.gov
09
All Forms & Documentsberkeleycountysc.gov
10
Tax Doc
SOUTH CAROLINA PROPERTY TAXdc.statelibrary.sc.gov
All sources verified as of 2025 Tax Year

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