HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Sumter County
Property Tax Guide

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

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
1.5-2.0% effective rate (150-200 mills), varies by taxing district combination
Exemptions
4+ Available
Section 1

How Property Tax Works

Sumter County, South Carolina operates on a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. Property taxes are paid one year in arrears, meaning taxes billed in 2025 are for the 2024 tax year. The county uses an assessment ratio system where residential property is assessed at 4% of fair market value, with taxes calculated on this assessed value.

The effective property tax rate in Sumter County varies by location within the county due to different combinations of taxing districts. Property owners may be subject to county taxes, municipal taxes (if within city limits), school district taxes, and various special district assessments. The total millage rate typically ranges from approximately 150 to 200 mills (15% to 20% of assessed value), though this varies significantly based on your specific location and applicable taxing districts.

Sumter County reassesses properties periodically, and various tax credits are available to qualifying property owners, though these require separate applications and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentApproximate Rate (Mills)Description
County Operating60-70General county services and operations
School District80-100Local school district funding
Municipal30-50City taxes (if applicable, varies by municipality)
Special Districts10-30Fire districts, water/sewer, other special assessments
Total Range150-200Varies significantly by location

Note: These rates are approximate for planning purposes. Actual millage rates for FY 2025-2026 vary considerably based on your specific location within Sumter County and which taxing districts apply to your property. The Capital Projects Tax of 1% (10 mills) became effective May 1, 2025. Contact the Sumter County Auditor's office for your exact millage rate based on your property's location and applicable districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sumter 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 Sumter County are additional property tax bills issued when there are changes to property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These situations trigger a recalculation of taxes owed for the portion of the tax year affected by the change.

Common triggers include: purchase of property (change of ownership), completion of new construction or major improvements, subdivision of land, or changes in property use classification. The supplemental tax is calculated by determining the difference between the old and new assessed values, applying the current tax rate, and prorating for the remaining months in the tax year.

For example, if you purchase a home in July and the new assessment increases the taxable value by $20,000, you would owe supplemental taxes on that $20,000 difference (at 4% assessment ratio = $800 assessed value increase) multiplied by your area's millage rate, prorated for 6 months. This supplemental bill would be issued separately from the regular annual tax bill.

Example Calculation

Example 1: $300,000 Home Value

  • Market Value: $300,000
  • Assessed Value (4%): $12,000
  • Less: Homestead Credit (if qualified): -$1,800
  • Net Taxable Value: $10,200
  • Annual Tax (180 mills): $1,836
  • Monthly (escrow): $153

Example 2: $600,000 Home Value

  • Market Value: $600,000
  • Assessed Value (4%): $24,000
  • Less: Homestead Credit (if qualified): -$1,800
  • Net Taxable Value: $22,200
  • Annual Tax (180 mills): $3,996
  • Monthly (escrow): $333

Example 3: $1,000,000 Home Value

  • Market Value: $1,000,000
  • Assessed Value (4%): $40,000
  • Less: Homestead Credit (if qualified): -$1,800
  • Net Taxable Value: $38,200
  • Annual Tax (180 mills): $6,876
  • Monthly (escrow): $573

Note: These examples use an estimated 180-mill rate and assume qualification for homestead credit, which requires a separate application. Actual rates vary by location within the county. Veterans and other qualified individuals may be eligible for additional credits requiring separate applications.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Sumter County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects monthly property tax payments along with your mortgage payment and holds these funds to pay your annual tax bill when due. Since Sumter County taxes are paid in arrears, your lender must estimate the upcoming tax bill based on previous years' assessments and current rates.

Lenders typically review escrow accounts annually and may adjust your monthly payment if taxes increase due to reassessment or rate changes. If your escrow account has insufficient funds, you may receive an escrow shortage notice requiring additional payments. Conversely, if there's an overage, you may receive a refund or credit toward future payments.

Property owners who pay taxes directly (without escrow) should remember that Sumter County taxes are due by December 1st each year. The county offers online payment options through their new online tax payment system, and you can verify your tax amount and payment status through the County Treasurer's office.

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 Sumter County for the current fiscal year? A: Property taxes are due by December 1st annually. Late payments incur penalties: 3% after January 15, 10% after February 1, and 15% after March 16.

Q: What is the Homestead Credit and do I need to apply? A: The Homestead Credit is available to owner-occupants and helps limit assessment increases on your primary residence. This credit requires a separate application at the County Auditor's Office and is not automatically applied.

Q: Are there tax credits available for veterans? A: Yes, qualifying veterans may be eligible for additional tax credits, including special provisions for veterans killed in the line of duty. These require separate applications through the County Auditor's Office.

Q: How often does Sumter County reassess properties? A: South Carolina conducts countywide reassessments periodically. Property owners receive notice of assessment changes and have the right to appeal through the county's assessment appeal process.

Q: Can I pay my property taxes online? A: Yes, Sumter County has implemented a new online tax payment system. Visit the county website under "Pay Taxes" for online payment options.

Q: Do I pay current year taxes or previous year taxes? A: Sumter County operates on an "in arrears" system, meaning you pay one year behind. Taxes due in December 2025 are for the 2024 tax year.

Q: Why might my tax rate differ from my neighbor's? A: Tax rates vary within Sumter County based on which taxing districts apply to your property, including municipal boundaries, fire districts, and special assessment areas.

Q: What happens if I don't pay property taxes on time? A: Unpaid taxes accrue penalties and interest. Eventually, unpaid taxes can result in a tax lien and potential tax sale of the property.

Q: How do I apply for available tax credits? A: Most tax credits require separate applications through the Sumter County Auditor's Office. Contact their office for specific application forms, deadlines, and eligibility requirements for homestead, veteran, disability, and other available credits.

Q: What is personal property tax in Sumter County? A: Personal property taxes (on vehicles, boats, etc.) are paid one year in advance, unlike real property taxes which are paid in arrears. You must pay personal property taxes to obtain registration and licensing.

Verified Sources

Backed by 10 Official Government Sources

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

01
FY 2025-26 Municipal Millage Rate Increase Limitationsdc.statelibrary.sc.gov
02
Tax Doc
sc-information-letter-1-local-sales-and-use-tax-charts- ...jaspercountysc.gov
03
Tax Doc
Pay Taxessumtercountysc.gov
04
Frequently Asked Questions - CivicPlus.CMS.FAQsumtercountyga.us
05
County
Welcome to Sumter County, SCsumtercountysc.gov
06
County
Sumter County Taxesnacdashboard.nara.gov
07
County
Welcome to Sumter County, SCsumtercountysc.gov
08
Tax Doc
PROPERTY TAX EXEMPTION APPLICATION FOR ...dor.sc.gov
09
ARTICLE FOUR GENERAL AND SUPPLEMENTAL ...sumtersc.gov
10
Tax Doc
SOUTH CAROLINA PROPERTY TAXdc.statelibrary.sc.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate