How Property Tax Works
York County, South Carolina operates on an annual property tax system that funds essential county services including schools, public safety, roads, and municipal services. Property taxes are assessed based on the fair market value of real and personal property as of December 31st each year, with real property assessed at 4% of market value for owner-occupied residences and 6% for non-owner occupied properties.
The effective tax rate in York County varies by location within the county due to special taxing districts, municipal boundaries, and school district assignments. Property owners may pay taxes to multiple entities including York County, local municipalities, school districts, and special service districts. The county serves as the collection agent for all property taxes within its boundaries.
A 1% Capital Projects Tax will be reimposed effective May 1, 2025, which will impact overall tax rates. Property tax rates are set annually by the York County Board of Supervisors and various municipal councils, typically finalized during budget processes in the spring and summer months.