Dillion County, SC

Joy Snipes 401 W Main St Room 203 PO Box 32 Dillon, SC 29536 Phone: (843)774-1418 Fax: (843)841-3729 Hours of Operation: 8:30 am – 5:00 pm (Monday-Friday) Email: dilloncountyauditor@dilloncountysc.org

Department Responsibilities

Pursuant to the South Carolina Constitution, the S.C. General Assembly established the Office of Auditor in each of the 46 counties in the state. The Dillon County Auditor’s Office operates under the oversight of the elected Dillon County Auditor.

The Auditor’s Office is responsible for the creation of all real and personal property tax bills in accordance and compliance with state law. The tax billing process includes assembling a complete listing and description of all taxable real and personal property into the official tax record and compiling the property tax millage rates of all governing authorities into an annual millage sheet. Additionally, the Auditor’s Office works with state and local tax authorities in the areas of budgeting, general obligation bonds, tax base certifications, and other required statutory and regulatory reporting matters. In addition, the Auditor’s Office:

• Grants the Homestead Exemption to eligible county residents in the year after they become 65, totally disabled or blind.
• Processes the refund of property taxes when a taxpayer sells his vehicle or moves out of state.
• Makes adjustments to the tax bills when notified by the Assessor or Department of Revenue of corrections in values or new ownership.
• Adjusts vehicle taxes when documentation of high mileage is received.
• Adds penalty charges to property taxes that have not been paid timely.
• Complies year-end assessment reports of all taxable property that is needed by Bond Attorneys, Department of Revenue, County, School Districts or other agencies.

Taxpayer Assistance

The Dillon County Auditor’s Office assists individual taxpayers with property tax issues related to vehicles, watercraft, aircraft, manufacturing, business personal property and vehicle tax exemptions. Assistance is provided in our office or by phone during business hours. You can also contact the Auditor’s Office by mail, fax, or e-mail.

SC Property Taxes & Exemptions

What Is A Millage Rate?

In South Carolina, the state uses a millage rate formula to determine property taxes.  Tax rates are determined by local tax authorities by dividing the amount of revenue they need to meet their budget by the total assessed value in the tax jurisdiction. Tax rates are expressed in mills, which is equal to $1 of tax per $1,000 in assessed value.

How Is Millage Or Property Tax Calculated In SC?

If you want to see a blank stare, just ask a taxpayer if he can explain what a mill represents on his tax bill. Admittedly understanding how millage is applied is a complex process.

A mill is the rate of tax used to calculate local property taxes. A tax bill includes a number of technical terms, including millage rate, assessment rate and assessed value.

SC Property Tax Terms

• Appraised value – fair market value of property
• Assessment ratio – percent of fair market value property upon which the tax rate will be applied
• Assessed value – taxable value of property = appraised value x assessment ratio
• Mill – one thousandth of one dollar (1/1,000 per $1)
• Millage or tax rate – tax rate applied to assessed value

How Your Property Taxes Are Calculated?

The South Carolina Constitution sets eight classifications of property, each with a different assessment rate. Legislators established the different rates so owners who earn an income from their property would pay a higher tax.

Therefore, manufacturing property has a 10.5 percent assessment rate and commercial property has a 6 percent rate, while owner-occupied residential property is assessed at 4 percent.

So exactly what is a mill? One mill is equal to one thousandth of a dollar per $1 of assessed property value.

If a city council approves a tax of 90 mills, then the taxpayer will pay $90 per $1,000 of assessed property value.   Here is the formula to calculate property taxes:



The value of a mill varies across the cities and towns in South Carolina. The cities with higher total assessed or taxable property values have the highest value per mill. Hilton Head Island’s total assessed property value is $555 million; therefore, the tax value per mill is $910,000. This means the city will collect $910,000 in total property taxes for every mill the council sets as its tax rate.

However, cities with low total property values do not raise as much revenue per mill. For example, the Town of Lane has a total assessed value of $550,000. Lane will collect only $531 per mill.

On average, property tax revenue represents 26 percent of a city’s total revenue. It is an important and stable source of revenue for cities to fund services such as police and fire protection, code enforcement and sanitation services. Councils must balance the needs for city services against the financial resources of their property owners when setting a city’s millage rate.

Overview of Motor Vehicles

Before registering a vehicle in South Carolina, you must pay personal property tax on your vehicle. Vehicle property taxes are based on the value of your vehicle and the tax district in which you live. Please note that car dealerships do not collect county property taxes.

Vehicle taxes are paid twelve months in advance. If you sell or dispose of your vehicles before the end of twelve months, you may be eligible for a refund. If you get a bill for a vehicle you no longer own, please call the Auditor’s Office prior to making any payment.

Click here to view or download the SC Motor Vehicle Policy publication.

For Historical Year-By-Year Millage Rate Information By County, Visit South Carolina Association of Counties website at: https://www.sccounties.org/research-information/property-tax-rates

For Historical Year-By-Year Millage Rate Cap Information, Visit The South Carolina Association of Counties website at: https://www.sccounties.org/research-information/millage-caps

Links

• South Carolina Department of Revenue
• SC Department of Revenue Publications For Personal & Business
• SC Department of Revenue Personal Income Tax Guide
• Business Personal Property Guide
• Property Exemptions For Veterans
• Homeowners Guide To Legal Residence In SC
• Moving To SC Guide
• SC Policy Manuals
• Dillon County Community Profile
• 2020 US Census Data By SC County
• South Carolina Office of the State Auditor