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Updated 2025 Tax Year

Calhoun County
Property Tax Guide

Everything you need to know about property taxes in Calhoun 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
2.95 mills base county rate (varies by district with municipal and school district additions)
Exemptions
5+ Available
Section 1

How Property Tax Works

Calhoun County, South Carolina operates on a property tax system that serves as a primary funding source for essential county services including education, public safety, infrastructure maintenance, and local government operations. The county utilizes a millage-based system where property taxes are calculated using mills (one mill equals $1 per $1,000 of assessed value). For the 2025-2026 fiscal year, the base county millage rate is 2.95 mills.

Property tax rates in Calhoun County vary by location within the county due to special taxing districts, municipal boundaries, and school district overlays. While the base county rate provides a foundation, residents may face additional millage from municipalities, school districts, fire districts, and other special purpose entities. The South Carolina assessment ratio for owner-occupied residential property is 4% of fair market value, meaning homeowners are taxed on 4% of their property's assessed market value rather than the full amount.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County Base Rate2.95Core county services and operations for FY 2025-2026
School DistrictsVariesLocal school district millage (varies by district)
Municipal RatesVariesCity/town taxes where applicable
Special DistrictsVariesFire districts, water/sewer, other special services
Total Effective RateVaries by LocationTypically ranges from 2.95 to 6+ mills depending on district combinations

Note: The rates shown apply to the 2025-2026 levy year. Actual tax rates vary significantly based on your specific location within Calhoun County due to overlapping special taxing districts and municipal boundaries. Contact the Calhoun County Assessor's Office for your exact millage rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Calhoun 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 Calhoun County are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements made to existing properties during the tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year the change was in effect.

Common triggers for supplemental taxes include the sale of property to a new owner (which may remove certain exemptions), completion of new construction or major renovations, change from exempt to taxable use, or correction of assessment errors. For example, if you complete a home addition worth $50,000 in March and your effective tax rate is 5.5 mills, you would owe a supplemental tax of approximately $11 ($50,000 × 4% assessment ratio × 5.5 mills × 9/12 months remaining in tax year).

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (4%): $12,000
  • Less: Homestead Credit (if applied): $0 (caps future increases only)
  • Net Taxable Value: $12,000
  • Annual Tax (5.5 mills average): $66.00
  • Monthly Escrow: $5.50

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (4%): $24,000
  • Less: Homestead Credit (if applied): $0 (caps future increases only)
  • Net Taxable Value: $24,000
  • Annual Tax (5.5 mills average): $132.00
  • Monthly Escrow: $11.00

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (4%): $40,000
  • Less: Homestead Credit (if applied): $0 (caps future increases only)
  • Net Taxable Value: $40,000
  • Annual Tax (5.5 mills average): $220.00
  • Monthly Escrow: $18.33

Note: These examples use an estimated average total millage rate. Actual rates vary by location. Tax credits require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Calhoun County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Your lender will estimate your annual property tax liability and divide it by 12 to determine your monthly escrow payment. The lender typically maintains a cushion of 1-2 months of payments in the account to ensure adequate funds are available when taxes come due.

Property taxes in Calhoun County for 2024 are due by November 14, 2025, with an early deadline of October 22, 2025 to avoid property advertisement for delinquency. Lenders usually pay taxes in early November to ensure timely payment. Your lender will provide an annual escrow analysis statement showing the account activity and any required payment adjustments. If your property tax liability changes due to assessment changes or new exemptions, notify your lender to request an escrow payment adjustment.

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 the current fiscal year? A: For 2024 property taxes, the final payment deadline is November 14, 2025. To avoid property advertisement, taxes must be paid by October 22, 2025.

Q: What tax credits are available and do I need to apply? A: Tax credits in South Carolina require application and are not automatic. Available credits may include homestead exemption (for owner-occupied homes), senior citizen exemptions, disabled veteran exemptions, and agricultural use exemptions. Contact the Calhoun County Assessor's Office for specific eligibility requirements and application procedures.

Q: How does the homestead exemption work? A: The homestead exemption in South Carolina caps the annual increase in assessed value for your primary residence, typically limiting increases to a certain percentage per year. This does not reduce your current market value but provides protection against rapid assessment increases. You must apply for this exemption - it is not automatic.

Q: How often are properties reassessed? A: South Carolina requires county-wide property reassessment every five years, though market value adjustments may occur annually. The Calhoun County Assessor's Office maintains current assessment information and provides appeal procedures for property owners who disagree with their assessments.

Q: What are the penalties for late payment? A: Late payment penalties and interest accrue on unpaid property taxes after the November deadline. Contact the Calhoun County Treasurer's Office for specific penalty rates and collection procedures.

Q: Can I pay my property taxes online? A: Contact the Calhoun County Treasurer's Office for current online payment options and accepted payment methods for property taxes.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Calhoun County based on special taxing districts, municipal boundaries, school districts, and fire districts. Two properties on the same street may have different total millage rates depending on which districts they fall within.

Q: How do I apply for exemptions or appeal my assessment? A: Contact the Calhoun County Assessor's Office for exemption applications and assessment appeal procedures. Most exemptions have specific application deadlines and eligibility requirements that must be met annually.

Verified Sources

Backed by 10 Official Government Sources

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

01
FY 2025-26 Municipal Millage Rate Increase Limitationsdc.statelibrary.sc.gov
02
County
calhoun county, south carolinacalhouncounty.sc.gov
03
City Council Minutes - September 2, 2025orangeburg.sc.us
04
County
Tax Collector | Calhoun County - South Carolinacalhouncounty.sc.gov
05
Tax Doc
Tax Due Dates | South Carolina Business One Stopscbos.sc.gov
06
January 28, 2026, 11:48:08 amscstatehouse.gov
07
County
Assessor | Calhoun County - South Carolinacalhouncounty.sc.gov
08
Tax Doc
PROPERTY TAX EXEMPTION APPLICATION FOR ...dor.sc.gov
09
Tax Doc
South Carolina Property Tax - 2005 Editionscstatehouse.gov
10
County
st. matthews, south carolina - Calhoun Countycalhouncounty.sc.gov
All sources verified as of 2025 Tax Year

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