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Updated 2025 Tax Year

Cherokee County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by district - base county rate plus municipal and special district millages
Exemptions
5+ Available
Section 1

How Property Tax Works

Cherokee County, South Carolina operates under a property tax system that funds essential local services including schools, law enforcement, fire protection, and infrastructure maintenance. Property taxes in Cherokee County are assessed based on fair market value, with primary residences assessed at 4% of fair market value and other real property at 6% of fair market value. The county's effective tax rate varies by location within Cherokee County due to different special taxing districts and municipal boundaries.

The actual tax rate you pay depends on your specific location within Cherokee County, as different areas may be subject to additional special district assessments for services like fire protection, school bonds, or municipal services. Property owners should verify their specific tax rate and applicable districts with the Cherokee County Assessor's office, as rates can vary significantly between different areas of the county.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
Cherokee County General15.0Basic county services and operations
School District201.8Local school district funding
Fire Protection33.0Fire department services
Special Districts110.7Various special service districts
Total Base Rate360.5Combined millage rate for FY 2025-2026

Note: These rates apply to the FY 2025-2026 levy year. Actual rates may vary by specific location within Cherokee County based on which special taxing districts apply to your property. Some areas may have additional municipal taxes or different special district combinations. Contact the Cherokee County Assessor's office to confirm the exact rate for your property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Cherokee 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 Cherokee County are additional property tax assessments issued when there are changes to property ownership, value, or use during the tax year. Common triggers include new construction completion, property sales that reveal higher market values, or changes in property classification. These supplemental bills are calculated based on the difference between the old and new assessed values, prorated for the remaining months in the tax year.

For example, if you complete a home addition worth $50,000 in July, and your property is assessed at 4% of fair market value, the additional assessed value would be $2,000. This would be multiplied by Cherokee County's millage rate and prorated from July through the end of the tax year, resulting in a supplemental tax bill for approximately half the annual tax on that additional value.

Example Calculation

Example 1: $300,000 Primary Residence

  • Fair Market Value: $300,000
  • Assessment Ratio: 4% = $12,000 assessed value
  • Applicable Tax Rate: 360.5 mills (0.3605)
  • Annual Tax: $12,000 × 0.3605 = $4,326
  • Monthly Escrow: $361

Example 2: $600,000 Primary Residence with Homestead Exemption

  • Fair Market Value: $600,000
  • Less Homestead Exemption: $50,000
  • Net Fair Market Value: $550,000
  • Assessment Ratio: 4% = $22,000 assessed value
  • Annual Tax: $22,000 × 0.3605 = $7,931
  • Monthly Escrow: $661

Example 3: $1,000,000 Investment Property

  • Fair Market Value: $1,000,000
  • Assessment Ratio: 6% = $60,000 assessed value
  • Annual Tax: $60,000 × 0.3605 = $21,630
  • Monthly Escrow: $1,803

Note: Homestead Exemption requires annual application and is not automatic. Rates shown are base county rates and may vary by location within Cherokee County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Cherokee County require property tax escrow accounts, where monthly payments are collected along with your mortgage payment to cover annual property taxes. Lenders typically collect 1/12 of your estimated annual property tax bill each month, plus an additional cushion as required by federal regulations. Property tax bills are sent directly to your mortgage servicer if you have an escrow account.

Cherokee County property taxes are due between September 30 and January 15 each year. For the current tax year, the deadline is January 15, 2026. Lenders typically pay your property taxes in December or early January to ensure timely payment. You should receive an annual escrow analysis from your lender showing how your property tax payments were applied and any adjustments to your monthly escrow amount for the coming year.

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 Cherokee County property taxes due? A: Property taxes are due between September 30 and January 15 each year. For FY 2025-2026, the deadline is January 15, 2026.

Q: What is the Homestead Exemption and how do I apply? A: The Homestead Exemption excludes the first $50,000 from the fair market value of your legal residence for qualifying low-income homeowners. This is a tax credit that requires annual application - it is not automatic. Contact the Cherokee County Assessor's office for application forms and eligibility requirements.

Q: Are there other property tax credits available? A: Yes, South Carolina offers various tax credits including senior citizen credits, disability credits, and veteran exemptions. All credits require separate applications and have specific eligibility requirements. Contact the Cherokee County Assessor's office for available programs and application deadlines.

Q: How often are properties reassessed? A: South Carolina law requires properties to be reassessed at least every five years. Cherokee County may conduct more frequent reassessments or use statistical updates between full reassessments.

Q: How do I appeal my property assessment? A: Property owners can appeal their assessment by filing with the Cherokee County Board of Assessment Appeals. Appeals must typically be filed by a specific deadline after assessment notices are mailed.

Q: What are the penalties for late payment? A: Late payment penalties and interest apply to taxes not paid by January 15. Contact the Cherokee County Treasurer's office for specific penalty rates and collection procedures.

Q: Can I pay my property taxes online? A: Yes, Cherokee County typically offers online payment options. Check the Cherokee County website or contact the Treasurer's office for available payment methods and any associated fees.

Q: Why do property tax rates vary within Cherokee County? A: Different areas of Cherokee County are served by different combinations of special districts (fire, school, municipal services), each with their own tax rates. Your total rate depends on which districts serve your specific property location.

Q: Do I need to file anything annually for property taxes? A: Most residential properties do not require annual filings. However, if you claim any tax credits or exemptions, these typically require annual applications or renewals. Business personal property may require annual reporting.

Q: What happens if I disagree with a supplemental tax bill? A: Supplemental tax assessments can be appealed through the same process as regular assessments. Contact the Cherokee County Assessor's office to understand the appeal process and deadlines for supplemental assessments.

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