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Updated 2025 Tax Year

Fairfield County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Approximately 1.4630% base rate (varies by district and special assessments)
Exemptions
4+ Available
Section 1

How Property Tax Works

Fairfield County, South Carolina operates a property tax system that serves as the primary funding mechanism for essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes in Fairfield County are levied based on assessed values determined by the County Auditor's Office, with properties typically assessed at 4% of fair market value for owner-occupied residential properties.

The effective property tax rate in Fairfield County varies by location within the county due to different special taxing districts, school districts, and municipal boundaries. The base county rate is approximately 1.4630% for properties in the Fairfield Township School District area, though residents may pay additional assessments depending on their specific location and applicable special districts. Property owners should verify their exact tax rate based on their property's location, as rates can differ significantly between areas served by different school districts or special service districts within the county.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County OperatingVariableBasic county government services and operations
School District1.4630%Fairfield Township School District (FY 2025)
Special DistrictsVariableFire districts, water/sewer, other special services
MunicipalVariableCity/town taxes (if applicable)
Bond DebtVariableSchool construction and infrastructure bonds

Note: The 1.4630% rate shown applies specifically to the Fairfield Township School District for the 2025 tax year. Actual total rates vary significantly by location within Fairfield County depending on which school district, municipality, and special taxing districts serve your property. Contact the Fairfield County Auditor's Office to determine your property's specific tax rate and applicable districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Fairfield 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 property taxes in Fairfield County are triggered when there are changes in property ownership, completion of new construction, or improvements that increase a property's assessed value during the tax year. These supplemental assessments 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 purchase a home in Fairfield County in October that was previously assessed at $80,000 but now has a market value requiring a $120,000 assessment, you would receive a supplemental tax bill. The additional tax would be calculated on the $40,000 increase in assessed value, multiplied by your area's tax rate, then prorated for the remaining months (October through June of the following year). This supplemental bill is separate from the regular annual property tax bill and typically arrives 30-60 days after the triggering event.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (4%): $12,000
  • Less: Homestead Credit Application: -$2,400 (20% cap on assessment increases)
  • Net Taxable Value: $9,600
  • Annual Tax (1.4630%): $140.45
  • Monthly Escrow: $11.70

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (4%): $24,000
  • Less: Homestead Credit Application: -$4,800 (20% cap on assessment increases)
  • Net Taxable Value: $19,200
  • Annual Tax (1.4630%): $280.90
  • Monthly Escrow: $23.41

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (4%): $40,000
  • Less: Homestead Credit Application: -$8,000 (20% cap on assessment increases)
  • Net Taxable Value: $32,000
  • Annual Tax (1.4630%): $468.16
  • Monthly Escrow: $39.01

Note: Credits shown require separate applications and are not automatically applied. Homestead credits limit assessment increases rather than reducing market value directly.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Fairfield County require borrowers to maintain an escrow account for property tax payments, collecting monthly installments as part of your mortgage payment. Lenders typically collect 1/12th of your annual property tax bill each month, plus a cushion of 2-3 months as required by federal regulations. Your lender will pay your property taxes directly to Fairfield County when they become due.

Property taxes in Fairfield County are due by April 30th each year, and lenders usually submit payments in March or early April to ensure timely payment. You should receive an annual escrow analysis statement from your lender showing the previous year's activity and any adjustments to your monthly escrow payment. If your property taxes increase due to reassessment or rate changes, your monthly mortgage payment may increase to cover the higher escrow requirement. Property owners should verify that their lender has paid taxes correctly by checking with the Fairfield County Treasurer's Office, as you remain ultimately responsible for ensuring taxes are paid even when using escrow.

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 in Fairfield County? A: Property taxes for FY 2025 are due by April 30, 2025. Payments received after this date are subject to penalties and interest charges.

Q: What homestead tax credits are available and how do I apply? A: The Homestead Credit limits assessment increases for owner-occupied properties. This credit must be applied for through the Fairfield County Auditor's Office and is not automatic. Contact the County Auditor at (803) 635-1415 for application requirements and deadlines.

Q: Are there tax credits for seniors or disabled persons? A: Yes, South Carolina offers various tax credits for qualifying seniors and disabled homeowners. These require separate applications with specific income and eligibility requirements. Contact the Fairfield County Auditor's Office for available programs and application procedures.

Q: How often are properties reassessed in Fairfield County? A: South Carolina law requires property reassessments at least every five years. The County Auditor's Office conducts ongoing assessments and may reassess individual properties when improvements are made or ownership changes occur.

Q: What is the penalty for late property tax payments? A: Late payments are subject to penalties and interest. Contact the Fairfield County Treasurer's Office at (803) 635-1412 for current penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Fairfield County Treasurer's Office for available online payment options and accepted payment methods for property taxes.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Fairfield County Board of Assessment Appeals within 90 days of receiving your assessment notice. Contact the County Auditor's Office for appeal forms and procedures.

Q: Do special districts affect my tax rate? A: Yes, properties located within fire districts, school districts, or other special service areas may have additional tax assessments beyond the base county rate. Your total rate depends on all applicable districts serving your property location.

Q: How do I verify which taxing districts apply to my property? A: Contact the Fairfield County Auditor's Office with your property address or tax map number to determine which school district, fire district, and other special taxing districts serve your property.

Q: What triggers a supplemental tax assessment? A: Property sales, new construction completion, major improvements, or subdivisions typically trigger supplemental assessments during the tax year, resulting in additional tax bills separate from the annual assessment.

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