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Updated 2025 Tax Year

Horry County
Property Tax Guide

Everything you need to know about property taxes in Horry 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 location: 0.57% base county rate + municipal/district additions (total typically 1.2-1.8%)
Exemptions
4+ Available
Section 1

How Property Tax Works

Horry County, South Carolina operates on a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. The county applies different tax rates based on property classification, with owner-occupied residences receiving preferential treatment at a 4% assessment rate, while other properties are taxed at 6%, and agricultural properties fall between 4-6%. Property owners must apply for the residential rate by May 31st to ensure their tax bills reflect the lower 4% rate.

The actual tax burden varies significantly depending on your specific location within Horry County due to special taxing districts, municipal boundaries, and school district overlays. These additional assessments for fire districts, municipal services, and school bonds can substantially impact your total property tax bill. Property taxes in Horry County are assessed annually and due by January 15th each year, with penalties accruing immediately for payments postmarked after this deadline.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Rate4% (residential)Owner-occupied residences with proper application
Base County Rate6%Commercial, rental, and non-residential properties
Agricultural Rate4-6%Farm properties with agricultural classification
School District LevyVaries by districtAdditional assessment for local school funding
Municipal TaxesVaries by cityIf property is within city limits
Special Fire DistrictsVaries by districtFire protection services in unincorporated areas
Debt ServiceVariesBond payments for infrastructure projects

Rates shown are for the 2025 levy year and are subject to change annually. Actual total rates vary significantly by location within Horry County due to overlapping special taxing districts. The 4% residential rate requires application by May 31, 2025.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Horry 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 are mid-year changes to property ownership, value, or classification. Common triggers include property transfers to new owners, completion of new construction or major renovations, changes in exemption status, or corrections to assessment errors. These supplemental bills are prorated based on the remaining months in the tax year from when the change occurred.

For example, if you purchase a home in Horry County in July and the previous owner had been receiving the 4% residential rate, but you haven't yet applied for residential classification, you would receive a supplemental tax bill at the higher 6% rate for the remaining months of the tax year. The calculation takes the difference between what was already assessed and what should be assessed under the new circumstances, multiplied by the remaining portion of the tax year.

Example Calculation

Example 1: $300,000 Home (with Homestead Exemption)

  • Market Value: $300,000
  • Less Homestead Exemption: $50,000 (requires application)
  • Net Assessed Value: $250,000
  • Assessment Rate (residential): 4%
  • Taxable Value: $10,000
  • Estimated Tax Rate: 15% (varies by district)
  • Annual Tax: $1,500
  • Monthly Escrow: $125

Example 2: $600,000 Home (with Homestead Exemption)

  • Market Value: $600,000
  • Less Homestead Exemption: $50,000 (requires application)
  • Net Assessed Value: $550,000
  • Assessment Rate (residential): 4%
  • Taxable Value: $22,000
  • Estimated Tax Rate: 15% (varies by district)
  • Annual Tax: $3,300
  • Monthly Escrow: $275

Example 3: $1,000,000 Home (with Homestead Exemption)

  • Market Value: $1,000,000
  • Less Homestead Exemption: $50,000 (requires application)
  • Net Assessed Value: $950,000
  • Assessment Rate (residential): 4%
  • Taxable Value: $38,000
  • Estimated Tax Rate: 15% (varies by district)
  • Annual Tax: $5,700
  • Monthly Escrow: $475

Note: All exemptions require annual application. Tax rates vary significantly by location within Horry County due to special districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Horry County require borrowers to maintain an escrow account for property taxes, especially when the loan-to-value ratio exceeds 80%. Your lender collects monthly payments equal to 1/12th of your estimated annual property tax bill, plus a cushion typically equal to two months of payments. The lender pays your property taxes directly to Horry County when they become due on January 15th each year.

Lenders must provide annual escrow statements showing the previous year's activity and any adjustments needed for the coming year. If property taxes increase due to reassessment or rate changes, your monthly payment may increase accordingly. Property owners remain responsible for ensuring taxes are paid even when using escrow, and should verify that payments are made timely. You can check payment status through the Horry County Treasurer's office online portal or by contacting them directly.

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 Horry County? A: Property taxes are due January 15th each year for the current tax year. For 2026, taxes are due January 15, 2026. Penalties begin accruing immediately for payments postmarked after January 15th.

Q: What is the Homestead Exemption and how do I apply? A: The Homestead Exemption reduces your home's assessed value by up to $50,000, but requires application. You must be a legal South Carolina resident for at least one year and use the property as your primary residence. This is not automatic - you must apply through the County Assessor's office.

Q: How do I qualify for the 4% residential tax rate? A: You must apply by May 31, 2025, to ensure your property tax bill reflects the 4% residential rate rather than the higher 6% rate. This application must be completed annually and is not automatic.

Q: What penalties apply for late payment? A: Penalties accrue on payments postmarked after January 15th, with additional penalties applied on January 16th and February 2nd. Contact the Horry County Treasurer's office for specific penalty rates and calculations.

Q: Can I pay property taxes online? A: Yes, Horry County offers online payment options through their official website. You can also pay by mail, in person, or through authorized payment centers.

Q: How often are properties reassessed? A: Properties are typically reassessed periodically, but the county may conduct interim assessments for properties that have changed significantly due to improvements or market conditions.

Q: What if I disagree with my property assessment? A: You can appeal your assessment through the Horry County Board of Assessment Appeals. There are specific deadlines and procedures that must be followed for appeals.

Q: Do special taxing districts affect my bill? A: Yes, your location within Horry County determines which special districts apply to your property, including fire districts, municipal taxes, and school district levies. These can significantly impact your total tax bill.

Q: What documents do I need to apply for residential classification? A: You typically need proof of residency, such as a driver's license, voter registration, or utility bills showing the property as your primary residence. Contact the County Assessor's office for specific requirements.

Q: Are there other tax credits available besides the Homestead Exemption? A: Additional credits may be available for seniors, disabled individuals, or veterans. All credits require separate applications and have specific eligibility requirements. Contact the Horry County Assessor's office for a complete list of available programs.

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