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Updated 2025 Tax Year

Chester County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.89 per $100 assessed value (base county rate, varies by district with additional levies)
Exemptions
4+ Available
Section 1

How Property Tax Works

Chester County, South Carolina operates under a property tax system that serves as the primary funding mechanism for essential local services including education, public safety, infrastructure maintenance, and county operations. Property taxes in Chester County are calculated based on assessed values, which are typically a percentage of fair market value, with the current tax rate set at $0.89 per $100 of assessed value for the 2025 levy year.

The effective tax rate for property owners in Chester County can vary significantly depending on your specific location within the county due to special taxing districts, municipal boundaries, and school district assessments. While the base county rate provides a foundation, additional levies from fire districts, school bonds, and other special assessments can impact your total property tax bill. Property owners should expect their actual rate to differ based on these local district variations, making it important to understand the specific taxing jurisdictions that apply to your property.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100Description
Base County Levy$0.89General county operations, services, and infrastructure
School DistrictVariesLocal school district operations and debt service
Municipal LevyVariesCity/town services (if applicable to property location)
Fire DistrictVariesLocal fire protection and emergency services
Special AssessmentsVariesBonds, improvement districts, or special service areas

Rates shown are for the 2025 levy year. Actual total rates vary significantly by location within Chester County due to overlapping taxing jurisdictions. Contact the Chester County Assessor's Office for specific rates applicable to your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Chester 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 Chester County are additional property tax bills issued when there are changes to property ownership, new construction, or significant improvements that occur after the annual assessment date but before the end of the tax year. These supplemental bills ensure that property taxes reflect current ownership and property values throughout the tax year rather than waiting for the next annual assessment cycle.

Common triggers for supplemental taxes include: change of ownership through sale or transfer, completion of new construction or major renovations, addition of structures like pools or sheds, and corrections to previous assessments. The supplemental tax is calculated as a prorated amount based on the number of months remaining in the current tax year. For example, if a property sells in September and the new assessed value results in additional tax liability, the new owner would receive a supplemental bill covering October through June of the current tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (typically 4% for owner-occupied): $12,000
  • Less: Homestead Credit (if applied): -$2,000
  • Net Taxable Value: $10,000
  • Annual Tax ($10,000 × $0.89 per $100): $89
  • Monthly Escrow: $7.42

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $24,000
  • Less: Homestead Credit (if applied): -$2,000
  • Net Taxable Value: $22,000
  • Annual Tax ($22,000 × $0.89 per $100): $196
  • Monthly Escrow: $16.33

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $40,000
  • Less: Homestead Credit (if applied): -$2,000
  • Net Taxable Value: $38,000
  • Annual Tax ($38,000 × $0.89 per $100): $338
  • Monthly Escrow: $28.17

Note: All tax credits require application and approval. Rates shown are base county only and do not include special districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Chester County require property tax escrow accounts for loans with less than 20% down payment, though some lenders may require escrow regardless of down payment amount. Your lender collects approximately 1/12 of your estimated annual property tax bill each month along with your mortgage payment, depositing these funds into a dedicated escrow account. The lender then pays your property taxes directly to Chester County when they become due on June 5th each year.

Lenders are required to perform annual escrow analyses to ensure adequate funds are collected, and they may adjust your monthly payment if property taxes increase or if the account balance is insufficient. Property owners with escrow accounts should verify that their lender has received and paid their tax bill by checking with Chester County after the June 5th due date. If you pay taxes directly without escrow, you're responsible for ensuring timely payment to avoid penalties and interest charges that accrue after June 28th.

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 Chester County property taxes due for the current fiscal year? A: Property taxes are due June 5, 2024 for the current tax year. Interest and penalties begin accruing after June 28, 2024 if payment is not received.

Q: What homestead tax credits are available and how do I apply? A: The Homestead Exemption can reduce taxable assessed value by up to $50,000 for qualifying owner-occupied residences. This credit requires application using Form PT-4011 and must be filed with the Chester County Assessor's Office. The credit is not automatic.

Q: Does the Homestead credit reduce my home's market value? A: No, the Homestead credit reduces your taxable assessed value for tax calculation purposes only. It does not affect your property's market value or assessment for other purposes.

Q: How often are properties reassessed in Chester County? A: South Carolina requires county-wide reassessment every five years, though Chester County may conduct interim assessments for new construction or major improvements between scheduled reassessment years.

Q: What is the deadline to apply for property tax credits? A: Applications for most property tax credits, including Homestead exemptions, must be filed by December 15th to be effective for the following tax year. Contact the Assessor's Office for specific deadlines.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed within 90 days of receiving your assessment notice. Contact the Chester County Board of Assessment Appeals to begin the appeal process.

Q: What are the penalties for late property tax payments? A: Interest begins accruing after June 28th at the state-mandated rate. Additional penalties may apply for severely delinquent accounts, and properties can eventually be subject to tax sale.

Q: Can I pay my Chester County property taxes online? A: Contact the Chester County Treasurer's Office directly for current online payment options and accepted payment methods, as electronic payment systems may vary.

Q: Why is my tax bill different from my neighbor's on a similar home? A: Tax bills can vary due to different special taxing districts, municipal boundaries, varying assessment values, and different credits applied. Some properties may be in fire districts or special assessment areas that others are not.

Q: Do senior citizens qualify for additional property tax relief? A: South Carolina offers various senior citizen and disability-related property tax relief programs. These require separate applications and income qualification. Contact the Chester County Assessor's Office for specific programs and eligibility requirements.

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