Q: When are property taxes due in Lancaster County for FY 2025-2026?
A: Property taxes are due January 15 with no penalty. A 3% penalty applies from January 16 through February 1. After February 1, additional penalties accrue. Delinquent taxes must be paid by October 31 to avoid tax sale proceedings.
Q: What is the Legal Residence Credit and how do I apply?
A: The Legal Residence Credit exempts the 0.176 mill school operations tax from your primary residence. This is a tax credit, not an exemption, and requires annual application. Contact the County Auditor at 803-285-7424 or email auditor@lancastercountysc.gov if you don't see this credit on your tax bill.
Q: Are there tax credits available for seniors or disabled persons?
A: Yes, Lancaster County offers homestead exemptions (which function as assessment caps) for qualifying seniors and disabled persons. These limit annual assessment increases rather than reducing market value. Applications are required and processed by the County Auditor's office.
Q: How often are properties reassessed in Lancaster County?
A: South Carolina law requires counties to conduct countywide reassessments every five years, though market adjustments may occur annually. Property owners receive notice of assessment changes and have appeal rights during specified periods.
Q: What are the penalties for late property tax payments?
A: A 3% penalty applies from January 16-February 1. Additional penalties and interest accrue monthly after February 1. Properties with taxes delinquent after October 31 may be subject to tax sale proceedings.
Q: Can I pay my property taxes online?
A: Contact the Lancaster County Treasurer's office to inquire about online payment options and accepted payment methods. Payment information should be included with your annual tax bill.
Q: Why is my tax rate different from my neighbor's?
A: Tax rates vary within Lancaster County based on special taxing districts such as fire districts, road maintenance districts, and municipal boundaries. Your exact location determines which combination of tax rates applies to your property.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed within specified timeframes following reassessment notices. Contact the Lancaster County Assessor's office for appeal procedures, deadlines, and required documentation to challenge your property's assessed value.
Q: Do special districts add to my property tax bill?
A: Yes, properties may be subject to additional millage rates for fire protection districts, road maintenance districts, and other special services. These appear as separate line items on your tax bill and vary by location within the county.
Q: What happens if I don't apply for available tax credits?
A: Most tax credits in Lancaster County require annual application and are not automatically applied. If you qualify for credits like the Legal Residence Credit or senior exemptions but haven't applied, contact the County Auditor's office immediately as you may be missing significant tax savings.
