Receipt No.
Number used to identify individual tax bills.
 Appraisal Value
Fair Market Value - The amount for which personal or real property can reasonably be expected to sell on the open market. Real estate property values are based on the last countywide reassessment in 2000.

Assessment Ratio(s)
The percentage of a property's value which is subject to taxation, as prescribed by law. For example, the assessment ratio of owner-occupied residential property is 4 percent. Multiply your home's appraised (or fair market) value by the assessment ratio of 4 percent to determine the total assessment.

QR4 Primary Residence (initial application to receive this rate must be made by the homeowner). 4 percent fair market value
OT6 Other Real Estate. 6 percent fair market value
QA4 Agricultural Property (privately owned) (initial application to receive this rate must be made by the homeowner). 4 percent fair market value
AC6 Agricultural Property (corporate owned) 6 percent use value
Total Assessment
The value obtained by multiplying the appraised value by the appropriate assessment ratio. This assessment is used by taxing authorities when levying taxes, and is multiplied by the millage rate to produce the tax amount. Total Mills
Total millage rate as set by Charleston County Council, the Charleston County School Board and, if applicable, the area municipality or public service district where the property is located. It is the ratio used to determine the individual tax to be levied on a property. A mill is always equivalent to 1/1000 of a dollar. For example, if the millage rate is 348.3 mills, and the assessed value of a property is $1,000, the tax on the property is $348.30. Total Taxes
Total taxes before any exemptions or credits are applied. District
The tax district wherein the property is located. See Millage Breakdown Charts for listing of tax districts within Charleston County and the applicable millage rates for each. Type
Indicates the nature of the property being taxed, i.e. "00" = real estate. # of Buildings
How many buildings are on the property being taxed. Acres
Total number of acres being taxed. Mortgage Code/ID
Specifies which mortgage company, if any, is to receive this tax bill. Property Description
Legal description of the property as it appears on the deed. Parcel ID
Also referred to as PID No. (previously called Tax Map No. or TMS No.). This is the number assigned by the assessor to indicate where the parcel is located on the county tax map. County Homestead Exemption
Provides property tax relief on county taxes for South Carolinians who are age 65 and over, or totally and permanently disabled, or legally blind. The first $50,000 of the fair market value is exempt from taxes. Applies only to owner-occupied legal residences.

Municipal Homestead Exemption
Provides property tax relief on muncipal taxes for South Carolinians who are age 65 and over, or totally and permanently disabled, or legally blind. The first $50,000 of the fair market value is exempt from taxes. Applies only to owner-occupied legal residences.

County Sales Tax Credit
Applies to counties where voters approved the Local Option Sales Tax. State law requires that at least 71 percent of the revenues from the additional 1 percent sales tax be earmarked for property tax relief and returned to the taxpayers as credits. Charleston County returns 100 percent of these revenues as credits. Municipal Sales Tax Credit
Applies to counties where voters approved the Local Option Sales Tax. State law requires that at least 71 percent of the revenues from the additional 1 percent sales tax be earmarked for property tax relief and returned to the taxpayers as credits. Municipalities can elect to increase this amount.

State Property Tax Relief (Savings)
This exemption applies only to legal residences, not to second homes or rental homes. No application is needed for this exemption. It is automatically applied to all qualified 4 percent residential properties. Solid Waste Recycling/Disposal Fee
Fee for the disposal (not the collection) of residential and commercial solid waste and for the pickup and processing of recyclables. All residents of Charleston County are provided solid waste and recycling services by the County. The fee is $99 per single-family residence, and $70 per unit for multiple-family residences like apartments.

Pay This Amount
Total amount of taxes and fees to be paid. Owner's Name(s) and Mailing Address of Record
Owner of record as of December 31 of the previous year, as required by law. The mailing address is taken off the owner's deed, or from the latest information provided by the owner. If not paid in full by this date, taxes are subject to a penalty of 3 percent. If you are mailing your property tax payment, it must be postmarked no later than the due date to avoid penalty. If the due date falls on a weekend or a state/county holiday, the due date is extended to the next business day afterward. If still not paid in full by this date, taxes are subject to an additional 7 percent penalty, or 10 percent total. If you are mailing your property tax payment, it must be postmarked no later than the due date to avoid penalty. If the due date falls on a weekend or a state/county holiday, the due date is extended to the next business day afterward. If still not paid in full by this date, taxes are subject to an additional 5 percent penalty, or 15 percent total, and are turned over to the Delinquent Tax department. If you are mailing your property tax payment, it must be postmarked no later than the due date to avoid additional penalty. If the due date falls on a weekend or a state/county holiday, the due date is extended to the next business day afterward. Distribution of Your Tax Dollars
Breakdown of how tax dollars are spent by Charleston County, Charleston County School District, Charleston County Park and Recreation Commission, Trident Technical College and any applicable municipality or special purpose district in which the property is located. The chart shows the breakdown by mills, dollars and as a percentage of the whole. Distribution of Your Tax Dollars
Breakdown of how tax dollars are spent by Charleston County, Charleston County School District, Charleston County Park and Recreation Commission, Trident Technical College and any applicable municipality or special purpose district in which the property is located. The chart shows the breakdown by mills, dollars and as a percentage of the whole. Distribution of Your Tax Dollars
Breakdown of how tax dollars are spent by Charleston County, Charleston County School District, Charleston County Park and Recreation Commission, Trident Technical College and any applicable municipality or special purpose district in which the property is located. The chart shows the breakdown by mills, dollars and as a percentage of the whole.
Hold your mouse cursor over the different sections of the tax bill for a description.
THIS SAMPLE TAX BILL IS NOT UPDATED EACH YEAR. IT IS A STATIC IMAGE AND IS PROVIDED ONLY AS A REPRESENTATIVE SAMPLE OF THE APPEARANCE OF A TAX BILL. IT SHOULD NOT BE USED FOR COMPARISON TO CURRENT TAX BILLS SINCE MILLAGE RATES CHANGE EACH YEAR AND APPRAISED VALUES CHANGE EVERY FIVE YEARS.