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Updated 2025 Tax Year

Kershaw County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
2.95% base county rate, varies by district with additional levies for schools and municipalities
Exemptions
5+ Available
Section 1

How Property Tax Works

Kershaw County, South Carolina operates under a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. Property owners pay taxes based on their property's assessed value, which is typically reassessed every five years as part of South Carolina's countywide reassessment program. The county uses a 6% assessment ratio for residential property and 10.5% for commercial property when calculating taxable assessed value from fair market value.

The effective property tax rate in Kershaw County varies by location within the county due to different combinations of taxing districts. For 2025, the base county-wide rate is 2.95%, but property owners may pay additional taxes for school districts, municipalities, fire districts, and other special taxing authorities depending on their property's location. This means actual tax rates can range significantly across different areas of the county, making location a key factor in determining your total property tax burden.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County Operations2.95%Base county services, administration, public safety
School DistrictVariesDepends on specific school district serving the property
MunicipalVariesOnly applies to properties within city/town limits
Fire DistrictVariesRural fire protection services (if applicable)
Special DistrictsVariesWater, sewer, recreation districts (if applicable)

Rates shown are for FY 2025-2026 and vary significantly by location within Kershaw County. Properties in incorporated areas like Camden will have different rate combinations than unincorporated rural areas. Contact the Kershaw County Assessor's Office for your specific tax district combination and current millage rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Kershaw 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 Kershaw County are triggered when property ownership changes hands or when new construction is completed and added to the tax rolls mid-year. When you purchase property or complete construction after the January 1st assessment date, you become liable for the prorated portion of taxes for the remainder of that tax year based on the new assessed value.

For example, if you purchase a home in June that was previously assessed at $200,000 but now has a market value of $400,000, you would owe supplemental taxes on the difference in assessed value for the remaining months of that tax year. The supplemental bill would calculate the additional taxes owed from the date of ownership change through December 31st, prorated monthly. These supplemental taxes are separate from and in addition to the regular annual property tax bill.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessment Ratio (6%): $18,000
  • Less: Homestead Credit (if eligible): -$2,000
  • Net Taxable Value: $16,000
  • Annual Tax (2.95% base rate): $472
  • Monthly (if escrowed): $39

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessment Ratio (6%): $36,000
  • Less: Homestead Credit (if eligible): -$2,000
  • Net Taxable Value: $34,000
  • Annual Tax (2.95% base rate): $1,003
  • Monthly (if escrowed): $84

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessment Ratio (6%): $60,000
  • Less: Homestead Credit (if eligible): -$2,000
  • Net Taxable Value: $58,000
  • Annual Tax (2.95% base rate): $1,711
  • Monthly (if escrowed): $143

Examples use base county rate only. Actual rates include school districts and other special assessments. All tax credits require separate application and approval.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Kershaw County require property tax escrow accounts, collecting monthly tax payments along with your mortgage payment. Lenders typically collect 1/12th of your annual property tax bill each month, plus additional amounts to build a cushion for tax increases. The escrow account must maintain a minimum balance, and lenders perform annual escrow analyses to adjust your monthly payment based on actual tax bills received.

Property tax payments from escrow accounts are typically made by your lender in December or January to meet Kershaw County's January 16th due date. You should receive copies of tax bills and payment confirmations from both the county and your lender. If your taxes increase due to reassessment or rate changes, your lender will adjust your monthly escrow payment accordingly, usually with 60 days notice as required by federal law.

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 Kershaw County? A: Property taxes are due January 16th each year. A 3% penalty is added starting January 17th, and a 10% penalty applies starting February 2nd.

Q: What homestead tax credits are available and how do I apply? A: South Carolina offers a Homestead Exemption that provides a 4% assessment ratio (versus 6% standard) and caps annual assessment increases. You must apply with the Kershaw County Assessor's Office and meet residency requirements. Applications are typically due by December 31st for the following tax year.

Q: Are there tax credits for senior citizens or disabled persons? A: Yes, South Carolina provides additional property tax credits for seniors over 65 and disabled homeowners. These require separate applications with income and residency requirements. Contact the Assessor's Office for current income limits and application procedures.

Q: How often are properties reassessed in Kershaw County? A: Kershaw County conducts countywide reassessments every five years as required by state law. Property owners receive notice of new assessed values and have the right to appeal during a specified period, typically 90 days from notice.

Q: Can I pay property taxes online? A: Yes, Kershaw County offers online payment options through their official website. You can pay by electronic check or credit card, though credit card payments may include processing fees.

Q: What happens if I pay my taxes late? A: Late payments incur penalties: 3% if paid after January 16th, and 10% if paid after February 2nd. Additional interest charges may apply for extended delinquency.

Q: Do I owe taxes on special districts like fire or recreation? A: Depending on your property's location, you may pay additional taxes for fire districts, recreation districts, or other special taxing authorities. These appear as separate line items on your tax bill.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed within 90 days of receiving your reassessment notice. Contact the Kershaw County Assessor's Office for appeal forms and procedures. You may need to provide evidence such as recent appraisals or comparable sales data.

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