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Updated 2025 Tax Year

Orangeburg County
Property Tax Guide

Everything you need to know about property taxes in Orangeburg 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 district - typically 0.57% base county rate plus municipal and school district millages
1st Due
Jan 15
2nd Due
Mar 17
Exemptions
5+ Available
Section 1

How Property Tax Works

Orangeburg County, South Carolina operates on an ad valorem property tax system that serves as the primary funding mechanism for essential county services, including public schools, emergency services, infrastructure maintenance, and local government operations. Property taxes in Orangeburg County are administered through a collaborative process involving the County Assessor, County Auditor, and County Treasurer, with assessments based on fair market value as of December 31st each year.

The effective tax rate in Orangeburg County varies significantly by location within the county due to multiple overlapping taxing jurisdictions, including school districts, municipalities, fire districts, and other special purpose districts. While South Carolina's average assessment ratio is approximately 4% of market value for owner-occupied homes, the total millage rates can range from approximately 200 to 400 mills (20% to 40% of assessed value) depending on your specific location and the combination of taxing entities that serve your property. A Capital Projects Tax of 1% will be reimposed starting May 1, 2025, adding to the overall tax burden.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General FundVariesBasic county operations and services
School DistrictVariesLocal school district operations and debt service
MunicipalVariesCity/town services (if applicable)
Fire DistrictVariesFire protection services
Capital Projects Tax10 millsInfrastructure improvements (effective May 1, 2025)
Other Special DistrictsVariesWater, sewer, recreation, or other special services

Note: Specific millage rates for FY 2025-2026 vary significantly by location within Orangeburg County. The total combined rate typically ranges from 200-400 mills depending on your property's location and the special taxing districts that serve it. Contact the Orangeburg County Auditor's Office at (803) 533-6040 for your specific property's total millage rate, as rates differ substantially between areas served by different school districts, municipalities, and special purpose districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Orangeburg County, property taxes are due in two installments:

First Installment
Jan 15
Delinquent after Dec 10
Second Installment
Mar 17
Delinquent after Apr 10
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 Orangeburg County are additional property tax assessments that occur when there are mid-year changes to a property's assessed value. The most common triggers include new construction completion, property improvements exceeding $1,000 in value, changes in property ownership that remove existing exemptions or credits, or corrections to assessment errors discovered after the regular tax bills have been issued.

When a supplemental assessment is triggered, the County Assessor certifies the new assessment to the County Auditor, who calculates the additional tax owed and forwards it to the County Treasurer for billing. The supplemental tax is calculated by applying the current year's millage rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining when the change became effective.

For example, if you complete a $50,000 home addition in March and your property's assessed value increases by $2,000 (4% assessment ratio), with a total millage rate of 300 mills, your supplemental tax would be approximately $600 ($2,000 × 0.300) prorated for the remaining 9 months of the tax year, resulting in a supplemental bill of about $450.

Example Calculation

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

  • Market Value: $300,000
  • Assessed Value (4%): $12,000
  • Less: Homestead Credit: -$2,000
  • Net Taxable Value: $10,000
  • Tax Rate: 280 mills (28%)
  • Annual Tax: $2,800
  • Monthly Escrow: $233

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

  • Market Value: $600,000
  • Assessed Value (4%): $24,000
  • Less: Homestead Credit: -$2,000
  • Net Taxable Value: $22,000
  • Tax Rate: 280 mills (28%)
  • Annual Tax: $6,160
  • Monthly Escrow: $513

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

  • Market Value: $1,000,000
  • Assessed Value (4%): $40,000
  • Less: Homestead Credit: -$2,000
  • Net Taxable Value: $38,000
  • Tax Rate: 280 mills (28%)
  • Annual Tax: $10,640
  • Monthly Escrow: $887

Note: Homestead Credit requires annual application and caps assessment increases. Tax rates used are estimates and vary by specific location within the county.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Orangeburg County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Your lender will estimate your annual property tax liability and collect 1/12th of that amount with each monthly mortgage payment. The lender then pays your property taxes directly to the Orangeburg County Treasurer when they become due.

Property tax bills in Orangeburg County are typically issued in late September or early October, with payment due dates varying by specific taxing jurisdiction. Most payments are due between December 15th and January 15th of the following year. Your lender should receive a copy of your tax bill and make payment before the due date to avoid penalties. It's important to verify that your lender has your correct property tax account number and mailing address with the County Treasurer's office.

If you're responsible for paying your own property taxes (no escrow account), you can make payments online, by mail, or in person at the Orangeburg County Treasurer's office. Contact the Treasurer's office at (803) 533-6080 to verify payment options and ensure your payments are properly credited to your account.

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 Orangeburg County for FY 2025-2026? A: Property tax due dates vary by taxing jurisdiction within Orangeburg County, but most are due between December 15, 2025, and January 15, 2026. Contact the County Treasurer at (803) 533-6080 for your specific due date.

Q: What tax credits are available and do I need to apply? A: The primary tax credit available is the Homestead Credit for owner-occupied homes, which requires annual application by December 31st. Additional credits may be available for disabled veterans, elderly citizens, and certain agricultural properties. All credits require application - none are automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit caps the annual increase in your home's assessed value for tax purposes, typically limiting increases to 10% per year. It does not reduce your home's market value but provides tax relief by slowing assessment growth. You must apply annually by December 31st at the County Assessor's office.

Q: When are properties reassessed? A: Orangeburg County conducts countywide reassessments every five years, with the most recent reassessment implemented for tax year 2023. Between reassessments, individual properties may be reappraised due to sales, improvements, or appeals.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Orangeburg County Board of Assessment Appeals within 90 days of the notice date. Contact the County Assessor's office at (803) 533-6040 for appeal forms and procedures.

Q: What are the penalties for late payment? A: Late payment penalties typically include interest charges and additional fees that accrue monthly. Specific penalty rates vary by taxing jurisdiction. Contact the County Treasurer at (803) 533-6080 for exact penalty information.

Q: Can I pay my property taxes online? A: Yes, Orangeburg County offers online payment options through the County Treasurer's website. Credit card and electronic check payments are typically accepted, though convenience fees may apply.

Q: Why do special district taxes vary so much within the county? A: Orangeburg County includes multiple school districts, municipalities, fire districts, and special purpose districts that each levy their own taxes. Your total tax bill depends on which combination of these districts serves your specific property location.

Q: What triggers supplemental tax assessments? A: Supplemental assessments are triggered by new construction completion, property improvements over $1,000, ownership changes that affect exemptions or credits, and corrections to assessment errors discovered after regular bills are issued.

Q: How does the Capital Projects Tax affect my bill? A: The 1% Capital Projects Tax (10 mills) will be reimposed starting May 1, 2025, adding approximately $10 per year for every $1,000 of assessed value to fund county infrastructure improvements.

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