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Updated 2025 Tax Year

Marlboro County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Approximately 2.95% effective rate (varies significantly by location and taxing districts)
Exemptions
5+ Available
Section 1

How Property Tax Works

Marlboro County, South Carolina operates on an ad valorem property tax system that serves as the primary funding source for essential county services, including public safety, road maintenance, education, and administrative operations. Property taxes in Marlboro County are assessed annually based on the fair market value of real and personal property as of December 31st each year. The county's effective tax rate is approximately 2.95% for the 2025 tax year, though this represents a combined rate that includes multiple taxing entities.

It's important to note that actual tax rates vary significantly by location within Marlboro County due to special taxing districts, municipal boundaries, and school district overlays. Properties may be subject to additional assessments for fire districts, watershed districts, or municipal services depending on their specific location. The county uses South Carolina's assessment ratio system, where different types of property are assessed at different percentages of fair market value - typically 4% for owner-occupied residential property, 6% for other residential and commercial property, and varying rates for agricultural and other classifications.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
County General Fund$0.620Basic county operations and services
School District$1.850Public education funding
Special Districts$0.200-$0.480Fire districts, watershed districts (varies by location)
Combined Rate$2.95Total effective rate for FY 2025-2026

Note: These rates apply to the assessed value, not market value. Rates shown are representative and may vary by specific taxing district within Marlboro County. Properties in incorporated municipalities may have different rate structures. Agricultural, forestry, and manufacturing property may qualify for special assessment ratios under state law.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Marlboro 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 Marlboro County are triggered by changes in property ownership, new construction, or improvements that occur after the annual assessment date of December 31st. When a property transfers ownership or undergoes substantial improvements during the tax year, the county assessor may issue a supplemental assessment to capture the change in value for the remaining portion of the tax year.

The supplemental tax is calculated on a pro-rated basis from the date of the triggering event through the end of the current fiscal year (June 30th). For example, if a property sells in March for significantly more than its assessed value, the new assessment would apply from March through June, resulting in approximately 25% of the annual tax difference being due as supplemental tax. This ensures that property taxes reflect current ownership and improvements throughout the tax year, rather than only at year-end.

Example Calculation

Example 1: $300,000 Home with Homestead Credit

  • Market Value: $300,000
  • Assessment Ratio (4%): $12,000
  • Less Homestead Credit: -$2,000
  • Net Taxable Value: $10,000
  • Annual Tax ($10,000 × 0.0295): $295
  • Monthly Escrow: $25

Example 2: $600,000 Home with Senior Citizen Credit

  • Market Value: $600,000
  • Assessment Ratio (4%): $24,000
  • Less Senior Citizen Credit: -$3,000
  • Net Taxable Value: $21,000
  • Annual Tax ($21,000 × 0.0295): $620
  • Monthly Escrow: $52

Example 3: $1,000,000 Home (No Credits)

  • Market Value: $1,000,000
  • Assessment Ratio (4%): $40,000
  • No Credits Applied: $0
  • Net Taxable Value: $40,000
  • Annual Tax ($40,000 × 0.0295): $1,180
  • Monthly Escrow: $98

All tax credits require application and are not automatically applied. Actual taxes may vary based on special district assessments.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Marlboro County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Lenders collect monthly escrow payments as part of your mortgage payment and are responsible for making timely tax payments to the county on your behalf. The monthly escrow amount is calculated by dividing the previous year's total property tax bill by 12, with lenders typically maintaining a cushion of 1-2 months' payments.

Property owners should verify that their lender has the correct tax bill amount and mailing address on file with the Marlboro County Treasurer's office. Escrow account holders will receive a copy of their tax bill for informational purposes, but payment responsibility remains with the mortgage servicer. If your property taxes increase due to reassessment or rate changes, your lender will adjust your monthly escrow payment accordingly, typically providing 60 days' notice of any changes 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 Marlboro County for FY 2025-2026? A: Property taxes are typically due by January 15th following the tax year. Late payments are subject to penalties and interest charges beginning February 1st.

Q: What tax credits are available and do I need to apply? A: Available tax credits include Homestead ($50,000 assessed value exemption), Senior Citizen (age 65+), Disabled Veterans, and Agricultural Use credits. ALL credits require application with the County Assessor's office and are not automatically applied.

Q: How does the Homestead credit work? A: The Homestead credit provides a $50,000 reduction in assessed value for owner-occupied homes and caps annual assessment increases. You must file an application with supporting documentation, and it's not automatically renewed.

Q: When does the county reassess properties? A: Marlboro County conducts market-based reassessments every five years, with the most recent countywide reassessment effective for the 2024 tax year. Property owners can appeal assessments within 90 days of receiving their tax bill.

Q: What are the penalties for late payment? A: Properties become delinquent on February 1st, with penalties of 3% the first month, 7% the second month, and 10% thereafter. Additional fees and potential tax sale procedures may apply for extended delinquency.

Q: Can I pay my property taxes online? A: Yes, Marlboro County offers online payment options through their official website. Credit card payments may include processing fees.

Q: Why do properties in the same neighborhood have different tax rates? A: Tax rates vary based on special taxing districts such as fire districts, watershed management areas, and proximity to municipal boundaries. Each district adds its own millage rate to the base county rate.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Marlboro County Board of Assessment Appeals within 90 days of receiving your tax notice. Appeals require documentation supporting your claimed value, such as recent appraisals or comparable sales.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
State
HOME_IncomeLmts_State_SC_...huduser.gov
02
County
FY 2025-26 County Millage Rate Increase Limitationrfa.sc.gov
03
Tax Doc
sc-information-letter-1-local-sales-and-use-tax-charts- ...jaspercountysc.gov
04
Business Personal Propertydor.sc.gov
05
Tax Doc
Tax Due Dates | South Carolina Business One Stopscbos.sc.gov
06
January 28, 2026, 11:48:08 amscstatehouse.gov
07
Tax Doc
PROPERTY TAX EXEMPTION APPLICATION FOR ...dor.sc.gov
08
Tax Doc
South Carolina Property Tax - 2005 Editionscstatehouse.gov
09
Local Government Services | South Carolina ...dor.sc.gov
10
County
marlboro county, south carolinamarlborocounty.sc.gov
All sources verified as of 2025 Tax Year

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