Government & Justice Center
1301 Second Ave
Conway, SC 29526
1201 21st Avenue North
Myrtle Beach, SC 29577
Government & Justice Center
1301 Second Ave, Suite 1C08
Conway, SC 29526
8:00 AM - 5:00 PM (Monday - Friday)
|Real Property - Property information such as tax history, fair market and assessed values, ownership, etc.|
This example includes a commercial property located in the unincorporated area of Horry County.
$125,000 Fair Market Value of home x 4% Assessment Ratio (4% if qualified legal resident) 5,000 Assessed Value x .1966 Countywide Millage Rate (County millage - 45.2, School-130.2, Fire-15.2, Waste Mgmt-6.0) $983.00 TAXES -601.00 Tax credit - (5,000 @ .1202) School operations $382.00 TAXES DUE
$125,000 Fair Market Value of home x 6% Assessment Ratio 7,500 Assessed Value x .1966 Countywide Millage Rate (County millage - 45.2, School-130.2, Fire-15.2, Waste Mgmt-6.0) $1,474.50 TAXES DUE
Real Property - All land and the buildings, structures or improvements on that land.
Assessment - An appraised or determined value of real property multiplied by the appropriate corresponding ratio equals the assessment or assessed value.
Fair Market Value - The amount for which property can reasonably be expected to sell on the open market with a willing buyer and willing seller.
Reassessment - Process required by law to determine changes in market value of property over a certain period of time in order to provide equity among taxpayers.
Millage Rate - The amount of mills levied in order to meet the budget of a school district, county, city or other political subdivision. One mill equals 1/1000 of a dollar (.001).
Tax Map Number - This is a unique eleven (11) digit number that is the basis for property identification and location.
GIS/Geographic Information System - This is the linking of tabular data to maps residing in a computer as graphics files. Either maps or data can be called interactively.
Assessable Transfer of Interest - A transfer of an existing interest in real property that subjects the real property to appraisal. For purposes of this definition, an existing interest in real property includes life estate interest.
Capped Value - Each political subdivision shall value real property by a method in which the value of each parcel of real property, adjusted for improvements and losses, does not increase more than fifteen percent every five years unless an assessable transfer of interest occurs.
Multi-Lot Discount - If you are the original developer of a subdivision, you may be eligible for a discount on the values of unsold lots. You may apply each year for this discount. Application period is January 1 to May 1 of each tax year.
Builders/Developers Exemption - The South Carolina General Assembly passed legislation in 2009 to give builders/developers an exemption on property tax for newly constructed, unoccupied, detached, single-family homes that received their Certificate of Occupancy (CO) after 2006 (in those jurisdictions that require COs). Application period is from January 1st thru January 31st of each tax year.
Rollback Taxes - When real property which is in agriculture use and is being valued, assessed and taxed under the provisions of this article, is applied to another use other than agriculture, it shall be subject to additional taxes, hereafter referred to as rollback taxes, in the amount equal to the difference, if any, between taxes payable or the basis of the agricultural use valuation and assessment and the taxes that would have been paid had the property been taxed at the market value appraisal and 6% assessment ratio. The rollback can be applied to the five years preceding the first year the property is taxed at 6% due to the change in use.
*Rollback taxes are billed to the December 31 owner of record in the year the use changed in October of the following year.
Horry County has implemented county-wide reassessments in 1982, 1987, 1999, 2005 and 2010. The next countywide reassessment is currently scheduled to be implemented for tax year 2014.
Appeal*NEW for 2013 - information and form for appealing property tax notices
Address Change Form
Commercial Real Property Tax Exemption
General Information on Real Property Taxes
Homeowner's Association - Application For Special Valuation
Agriculture Use Application*NEW for 2012
Legal Residence Application*NEW for 2012
Multi-Lot Discount - Application period is from Jan 1 thru May 1 of each tax year
Property Tax Exemption Application (Builders/Developers)
Request for Parcel Division*NEW
2012 Archive Appeal - information and form for appealing property tax notices (archive)