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Updated 2025 Tax Year

Spartanburg County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
6.46% of assessed value (varies by district due to municipalities, school districts, fire districts)
1st Due
Jan 15
Exemptions
5+ Available
Section 1

How Property Tax Works

Spartanburg County property taxes fund essential local services including public schools, law enforcement, fire protection, road maintenance, and county operations. Property owners pay taxes based on their property's assessed value, which is determined by the Spartanburg County Assessor's Office and reassessed periodically to reflect current market conditions.

The county's property tax system operates on a millage rate structure, where rates are expressed as mills (one mill equals $1 per $1,000 of assessed value). For the 2025 tax year, the combined millage rate is 6.46% of assessed value for most properties, though actual rates vary significantly by location within the county due to special taxing districts such as municipalities, school districts, fire districts, and other local service areas. Property owners should verify their specific millage rate based on their exact location, as rates can differ substantially between incorporated and unincorporated areas.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County OperationsVaries by districtGeneral county services, administration, law enforcement
School DistrictVaries by districtPublic education funding for local school districts
MunicipalVaries by city/townCity services (applies only within city limits)
Fire DistrictVaries by districtFire protection and emergency services
Other Special DistrictsVaries by districtWater, sewer, recreation, and other local services
Total Combined Rate6.46%Combined millage for FY 2025

Note: The 6.46% rate represents one specific tax district combination for 2025. Your actual rate depends on your property's location and which special taxing districts serve your area. Contact the Spartanburg County Auditor's Office at (864) 596-2521 to determine your specific millage rate.

Section 3

When Are Property Taxes Due?

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

First Installment
Jan 15
Delinquent after Dec 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 are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These taxes ensure that property tax obligations are properly allocated between previous and new owners, or account for increased value from improvements.

Common triggers for supplemental taxes include: purchasing property (change of ownership), completing new construction or major renovations, adding structures like pools or outbuildings, or converting property use (such as agricultural to residential). The supplemental tax is calculated by applying the current millage rate to the change in assessed value, prorated for the portion of the tax year affected.

For example, if you purchase a home in Spartanburg County in July that was previously assessed at $200,000 but now appraises at $250,000, you would receive a supplemental tax bill for the $50,000 increase in assessed value, prorated from July through the end of the tax year. With a 6.46% millage rate, this would equal approximately $3,230 annually, or about $1,615 for the half-year period.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (4% assessment ratio): $12,000
  • Less: Homestead Exemption: -$1,000 (up to $25,000 market value exemption)
  • Net Taxable Value: $11,000
  • Annual Tax (6.46% rate): $711
  • Monthly Escrow: $59

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (4% assessment ratio): $24,000
  • Less: Homestead Exemption: -$1,000
  • Net Taxable Value: $23,000
  • Annual Tax (6.46% rate): $1,486
  • Monthly Escrow: $124

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (4% assessment ratio): $40,000
  • Less: Homestead Exemption: -$1,000
  • Net Taxable Value: $39,000
  • Annual Tax (6.46% rate): $2,519
  • Monthly Escrow: $210

Note: Homestead Exemption requires application and is not automatic. These calculations use a sample millage rate - your actual rate may differ based on your specific tax districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Spartanburg County properties to ensure timely tax payments. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. When your property taxes become due (typically by January 15), your lender pays the tax bill directly to Spartanburg County from your escrow account.

Lenders typically analyze escrow accounts annually and may adjust your monthly payment based on actual tax bills and account balances. If your property taxes increase due to reassessment or millage rate changes, expect your monthly mortgage payment to increase accordingly. You'll receive an escrow analysis statement showing any payment changes, usually effective at your loan anniversary date.

Property owners can verify that their taxes were paid correctly by checking with the Spartanburg County Treasurer's Office or viewing payment status online. If you pay taxes directly (without escrow), ensure payments are made by the January 15 deadline to avoid penalties and interest charges.

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 Spartanburg County property taxes due for 2025? A: Property taxes for the 2025 tax year are due by January 15, 2026. Tax bills are typically mailed in late fall/early winter.

Q: What is the Homestead Exemption and how do I apply? A: The Homestead Exemption reduces your property's taxable value by up to $25,000 for your primary residence. Applications must be filed at the Spartanburg County Auditor's Office at 366 North Church Street and are NOT automatic - you must apply even if you qualified in other counties.

Q: Are there other tax credits available? A: Yes, South Carolina offers various tax credits including Senior Citizen, Disabled Veteran, Agricultural, and others. Each requires a separate application and has specific eligibility requirements. Contact the County Auditor's Office for applications and deadlines.

Q: How often are properties reassessed? A: South Carolina follows a reassessment cycle, with properties typically reassessed every five years. However, the County Assessor may conduct interim assessments for significant improvements or market changes.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest. Taxes become delinquent after January 15, with penalties typically starting at 3% and increasing monthly. Extended delinquency can result in tax liens or foreclosure.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments to the Spartanburg County Board of Assessment Appeals. Appeals typically must be filed within specific timeframes after receiving assessment notices.

Q: Can I pay my property taxes online? A: Yes, Spartanburg County offers online payment options through their official website. Contact the Treasurer's Office for current payment methods and any associated fees.

Q: Why did my tax bill change from last year? A: Tax bills can change due to property reassessments, millage rate changes by taxing authorities, new construction or improvements, changes in exemptions or credits, or annexation into different tax districts.

Q: How do special district taxes work? A: Your property may be subject to additional millages from fire districts, municipal taxes (if in city limits), special service districts, or voter-approved bond millages. These vary by location and are added to the base county millage rate.

Q: What if I disagree with a supplemental tax assessment? A: Supplemental assessments can be appealed through the same process as regular assessments. Contact the County Assessor's Office within the specified appeal period to understand your options and required documentation.

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