Why do we pay property tax?

Property tax is collected by local governments to provide for the many services most of us take for granted. Schools, police and fire protection and public libraries are possible because of revenue from the property tax. We are all asked to pay our fair share of the cost of these services by paying tax in proportion to the value of our property.

How is property taxed?

South Carolina's Constitution requires that property be taxed in accordance with the properties value. From the time your property is added to the tax rolls, the tax assessment does not change unless physical changes have been made or a reassessment program is implemented or an assessable transfer of interest occurs. The most recent reassessment was implemented for the 2014 tax year. The next countywide reassessment is scheduled to be implemented for the 2019 tax year. In determining the County's annual budget, County Council sets the tax levy each year. The rate is reflected in "mills" or "millage rate", and one mill is one thousandth of one dollar (.001). The County Assessor appraises real property, the Auditor maintains the property tax rolls and calculates individual property taxes, and the County Treasurer collects the property taxes. All property is appraised at its fair market value and is multiplied by the appropriate assessment ratio for the type of property. All real property is assessed at a four percent (owner occupied primary residence) four or six percent (farm) or a six percent (all other) rate. Therefore, property taxes are determined by multiplying the fair market value, times the assessment ratio, times the millage rate. For example, the tax on your legal, full-time residence in Horry County is determined this way:

A commercial property located in the unincorporated area of Horry County:

¹ County millage rate: County - 56.2, School - 128.1, Fire - 23.2, Waste Mngt - 8.7 (Tax Year 2023)
(Does not include municipalities, special districts, fees, etc. that may be billed on the same notice)

Although a taxpayer receives just one property tax bill, there are other agencies that utilize that one tax bill to collect their own taxes. These agencies are itemized out on your bill, which include the School District, municipalities, special tax districts, etc. Any increase by any of these agencies will result in an increase to the overall tax bill.

How do I register my mobile home?

A $5.00 registration fee (if registered within fifteen (15) days of purchase, if not a $5 penalty will be added) must be paid to the Horry County Tax Assessors Department prior to issuance of building permit. All taxes must be paid on any pre-owned manufactured home before it can be registered and mobile home decal or moving permit issued. Payment may be made by cash OR check for the full amount. One payment type can only be accepted.

1. New Mobile Home:
• Title
• Form 400
• Form 100/500 with complete MH description
2. Used Mobile Home:
• Information listed in #1
• Previous owner's name or name listed on tax rolls
• Sticker # off MH
• All taxes paid
3. Mobile Home moved into Horry County from another county or state:
• Information listed in #1
• Moving permit issued by the county/state
• Paid tax receipt for current year from other county

After the mobile home has been registered, a permit must be obtained from Horry County Code Enforcement ($150 plus Zoning fees).