Property Tax

Understanding the Different Offices Involved in Property Taxes

There are three key offices that work together on property taxes.

1. The Assessor assigns a value to property.
2. The Auditor calculates the tax and keeps records.
3. The Treasurer collects the tax payments.

Understanding these roles can help you avoid frustration when trying to resolve a property tax concern. For most people, the differences between these offices only matter if they have a specific tax issue.

Some examples:

• Think your property value is too high? Talk to the Assessor.
• Want to understand how your tax is calculated? Ask the Auditor.
• Need to pay taxes or have questions about late payments? Contact the Treasurer.

Property Value and Tax Estimates
Tax Notice Lookup

Millage Rates

2024 Millage Rates(PDF, 75KB)

Millage rate documents from recent years can be found in the archive. Search with Auditor as the category.

Reading Your Tax Bill

Taxing District

• A specific area where a particular tax or assessment is divided and levied on the people who live there. 
• Examples: 1AL (School District One: Arcadia Lakes); 2AL (School District Two: Arcadia Lakes); 6TI (School District Richland/Lexington 5: Town of Irmo).

Tax Map Number/Parcel

• A unique identifier for a parcel of land that links ownership and location information. The County Assessor’s Office maintains this information.

Legal Residence

• The permanent home or dwelling place owned by a person and occupied by the owner thereof. Legal residence reduces the assessment ratio from 6% to 4% and exempts school operating taxes. The application is approved or denied by the Assessor’s Office division. Apply online.

Local Option Sales Tax

• A general sale and use tax on retail sales that are taxable under the state sales and use tax. This tax is imposed to reduce the property tax burden on persons in the counties where this tax is imposed.

Homestead

• Exemption of taxes on the first $50,000 in Taxable Market Value of your Legal Residence for homeowners over age 65, totally or permanently disabled, or legally blind. If you qualify in one of the three categories, apply online.

School Taxes

• Funds local schools’ districts.

School Tax Credit

• All owner-occupied residential property owners (4% ratio) credit on all of the school operating taxes.

School Bonds

• Funds capital projects for the school districts.

County (General Fund)

• Funds the operations of the Administration, EMS, Sheriff Dept, Elected Officials, and other internal departments, landfill, capital replacement, conservation commission, stormwater, management and neighborhood development.

County Bonds

• Debt securities issued by counties and other governmental entities to fund public projects.

Fire Service

• Funds fire protection and safety.

Public Library

• Funds books, digital resources, family programming, literary tutoring, other services.

Recreation

• Funds the operations and recreational programs outside the city limits of Columbia.

Riverbanks Zoo

• Supports zoo operations.

Midlands Tech

• Supports the operations of Midlands Tech.

East Richland PSD

• Funds the operations to collect and treat sewage in a single facility to eliminate septic tanks and area systems. Maintains high water quality for the residents, especially those near recreational lakes.

Solid Waste and Recycling

• Funds curbside collection program for residential/small business: solid waste, yard waste, recyclables, and bulk items.