What is the property tax rate in Beaufort County?

The combined effective property tax rate in Beaufort County, South Carolina is approximately 0.45%.

Beaufort County Property Tax Calculator (2026) — South Carolina Property Tax Almanac

Property Tax in Beaufort County, 2026

A calculator and field guide for Hilton Head Island-area homeowners — and for anyone considering a move to Beaufort County — including South Carolina's distinctive 4% Legal Residence assessment ratio (vs. 6% for non-owner-occupied), Act 388's school operating millage exemption for owner-occupants (one of the most valuable in the United States), the $50,000 Homestead Exemption for ages 65+, and the constitutional 100% P&T Disabled Veterans Full Exemption.

Beaufort County, home to Beaufort and 200k South Carolinians, operates under South Carolina's distinctive owner-occupant-favorable property tax system. Owner-occupied "legal residence" property is assessed at 4% of fair market value (vs. 6% for non-owner-occupied — a 50% higher tax for rentals or second homes). Tax = AV × millage / 1,000. Act 388 (2006) exempts legal residences from school operating millage (replaced by 1% sales tax) — only school bond debt millage applies. Combined, this produces among the lowest effective property tax rates in the United States for owner-occupants.

How the bill is built

South Carolina property tax has 4 steps. Step 1: Fair Market Value. The Beaufort County South Carolina Assessor's Office determines FMV every 5 years (statewide reassessment cycle). Between reassessments, the 15% cap limits taxable value increases. Step 2: Apply 4% Legal Residence assessment ratio. AV = FMV × 4% for owner-occupants who APPLIED for legal residence classification. Without application, AV = FMV × 6% (50% higher tax). Step 3: Subtract Homestead Exemption (if 65+/disabled/blind). $50,000 FMV reduction before applying the 4% AR. Step 4: Apply consolidated millage POST Act 388 school operating exemption. Tax = AV × millage / 1,000. Beaufort County's combined post-Act-388 owner-occupied millage is ~281 mills.

The 4% Legal Residence classification REQUIRES APPLICATION — and failure to apply means 6% rate (50% higher tax). Apply with the County Assessor\'s office (deadline typically January 15 of each year, or before the first penalty date). Required documents: South Carolina driver\'s license (with property address), South Carolina vehicle registration (with property address), South Carolina state income tax return showing the property address, and trust documents if applicable. Most counties allow online application. Once approved, Legal Residence status carries forward — but if you LOSE eligibility (rent the property, move out), you must notify the assessor within 6 months or face a 100% penalty plus interest plus up to 10 years of back-tax bills at 6%.

Act 388 (2006) is a defining South Carolina property tax feature. The legislation eliminated school operating millage for owner-occupied legal residences — funded by a 1% increase in the state sales tax (from 5% to 6%, effective 2007). School operating millage typically accounted for 50-65% of the total property tax bill before Act 388 — making this the single most-valuable property tax benefit for SC owner-occupants. Only school BOND debt millage (capital infrastructure repayment) still applies to legal residences. Investment / non-owner-occupied properties remain subject to school operating millage AND are taxed at 6% AR — producing dramatically higher tax bills.

100% P&T disabled veterans receive a FULL exemption on dwelling + 1 acre. South Carolina\'s disabled-veteran exemption is among the most-comprehensive in the United States. Veterans with permanent and total (P&T) service-connected disability — or 100% individually unemployable — pay $0 in property tax on their primary residence and 1 acre. Stacks with the 4% Legal Residence rate. Surviving unremarried spouses retain. Apply with Form PT-401-I at the County Auditor. Vehicles owned by disabled vets receive a separate exemption.

2026 Beaufort County rate breakdown (consolidated millage per $1,000 of AV (4% Legal Residence × FMV, post Act 388 school operating exemption), Beaufort district)

Taxing entity	Rate
Combined consolidated millage (post 4% legal residence + school operating exemption, ~281 mills × 4% AR = ~0.45% effective)	281.0000
Combined total	281.0000

As of April 26, 2026 · From Beaufort County South Carolina Assessor's Office.

Note: Beaufort County is **the southernmost coastal SC county** — home to **Hilton Head Island** (the most-celebrated coastal resort destination in the Southeast, ~38K residents but ~3M annual visitors) and **Bluffton** (~33K, the fastest-growing town in SC for the past decade — home to substantial planned communities like Sun City Hilton Head and Palmetto Bluff). Anchored by Hilton Head Island (~38K), Bluffton (~33K), Beaufort (~13K, the seat — also home to Marine Corps Air Station Beaufort and the Naval Hospital Beaufort, a culturally rich pre-Revolutionary War town with extensive antebellum architecture), Port Royal (~14K, home to Marine Corps Recruit Depot Parris Island — where ALL US Marines from east of the Mississippi River receive basic training), and Burton. The county is home to Marine Corps Recruit Depot Parris Island, MCAS Beaufort, and Naval Hospital Beaufort.

Note: Beaufort County effective property tax rates run approximately **0.45% — one of the lowest in the United States**. Combined millage is ~281 mills. Median home values around $420K (one of the highest in SC, driven by Hilton Head and Bluffton premium pricing) combined with the very low effective rate produce median annual bills around $1,890 — exceptional value vs comparable coastal markets like the Florida Gulf Coast or NC Outer Banks.

Note: For relocation buyers: Beaufort County offers **the premier Lowcountry coastal-resort** option — Hilton Head's 12 miles of beach, 24+ golf courses, world-class restaurants, and substantial cultural amenities. Bluffton offers a more affordable Sun City / Palmetto Bluff master-planned alternative with similar Lowcountry character. The trade-offs: substantial seasonal traffic (US-278 to Hilton Head congestion is famous); hurricane risk; aggressive property price appreciation. Top retirement destination consistently in major US surveys.

Deductions and exemptions for 2026

South Carolina homeowner property tax relief is concentrated in four mechanisms: (1) the 4% Legal Residence assessment ratio (vs. 6% for non-owner-occupied — REQUIRES APPLICATION), (2) Act 388\'s school operating millage exemption (eliminates the largest single component of property tax bills, automatic for legal residences), (3) the $50,000 Homestead Exemption for ages 65+ / disabled / blind, and (4) the constitutional full property tax exemption for 100% P&T disabled veterans. Combined, these produce one of the most owner-occupant-favorable property tax structures in the United States.

4% Legal Residence Classification (REQUIRES APPLICATION)

South Carolina taxes owner-occupied "legal residence" property at 4% of fair market value — substantially below the 6% for non-owner-occupied (rentals, second homes). To qualify, the owner must have actually owned and occupied the residence as primary residence and been domiciled at the address during the applicable tax year. The Legal Residence applies to the home + up to 5 acres of contiguous land. Application is required with the County Assessor (deadline typically January 15 each year, or before the first penalty date). Required documents: South Carolina driver\'s license (with property address), SC vehicle registration, SC state income tax return showing the property address. Failure to apply means 6% rate. If you LOSE eligibility, notify the assessor within 6 months or face a 100% penalty plus interest plus up to 10 years of back-tax bills at 6%.

Act 388 School Operating Exemption (automatic)

Act 388 (2006) eliminated school operating millage for owner-occupied legal residences — replaced by a 1% increase in the state sales tax. Only school BOND debt millage (capital infrastructure repayment) applies to legal residences. School operating millage typically accounted for 50-65% of the total property tax bill before Act 388. No application required — automatic for properties classified as 4% Legal Residence.

Homestead Exemption ($50,000 FMV reduction for 65+/disabled/blind)

South Carolina seniors 65+ (or those legally blind / totally and permanently disabled) qualify for the Homestead Exemption — reducing fair market value of the primary residence by $50,000 BEFORE the 4% assessment ratio is applied. This is on top of the 4% Legal Residence rate and Act 388 school operating exemption. Apply with the County Auditor (NOT the assessor — common confusion). Must turn 65 by December 31 of the year prior to the tax year. The savings is typically $250-$400/year.

100% P&T Disabled Veterans Full Exemption

South Carolina provides a complete property tax exemption for 100% Permanent and Total disabled veterans on dwelling and 1 acre — among the most-comprehensive in the United States. The exemption stacks with the 4% Legal Residence rate (school operating exemption already in place) — meaning a 100% P&T disabled vet pays $0 in property tax on the dwelling. Surviving unremarried spouses retain. Apply with Form PT-401-I at the County Auditor with DD-214 + VA rating decision (must specify P&T or 100% service-connected). Annual reapplication generally not required after initial approval.

Appealing your assessment

South Carolina property tax appeals follow a 3-tier process. Level 1: County Assessor. File written objection within 90 days of receiving the assessment notice (or before the first penalty date for the tax year). The Assessor reviews and may adjust. Level 2: County Board of Assessment Appeals (CBAA). If denied, appeal to the County Board within 30 days of the Assessor\'s decision. CBAA holds quasi-judicial hearings — present comparable sales, recent appraisals, or condition documentation. Level 3: South Carolina Administrative Law Court (ALC). CBAA decisions can be appealed to the ALC; from there to Circuit Court. Most South Carolina appeals are resolved at Level 1 or Level 2. Comparable sales evidence is the most-effective basis for appeal.

Cities and towns in Beaufort County

Beaufort County contains 5 incorporated municipalities, ranging from Beaufort to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Beaufort County is subject to Beaufort County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Hilton Head Island	town	38,000
Bluffton	town	33,000
Port Royal	town	14,000
Beaufort County seat	city	13,000
Burton	Census-designated place	8,200

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Beaufort tax district. Other cities in Beaufort County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Beaufort County South Carolina Assessor's Office before relying on any estimate.

Frequently asked questions

When are South Carolina property taxes due?

South Carolina property taxes are typically due by January 15 of the year following the tax year (though the exact date depends on when the county mails tax bills, typically October-November). Late payments accrue penalty (typically 3% in February, 7% in March, plus collection fees and possible tax sale). Most South Carolina homeowners pay through escrow via mortgage servicer.

What is the 4% Legal Residence classification and how do I apply?

South Carolina taxes owner-occupied "legal residence" property at 4% of fair market value — substantially below the 6% for non-owner-occupied (rentals, second homes). To qualify: own and actually occupy the residence as your primary residence, and be domiciled at the address. The Legal Residence applies to the home + up to 5 acres of contiguous land. Application is required with the County Assessor (deadline typically January 15 each year, or before the first penalty date). Required documents: South Carolina driver\'s license (with property address), SC vehicle registration, SC state income tax return. Failure to apply means 6% rate (50% higher tax). If you LOSE eligibility (rent the property, move out), you must notify the assessor within 6 months or face a 100% penalty plus interest plus up to 10 years of back-tax bills.

What is Act 388 and why does it matter?

Act 388 (2006) is among the most consequential South Carolina property tax laws. The legislation eliminated school operating millage for owner-occupied legal residences — replaced by a 1% increase in the state sales tax (from 5% to 6%, effective 2007). School operating millage typically accounted for 50-65% of the total property tax bill before Act 388 — making this the single most-valuable property tax benefit for SC owner-occupants. Only school BOND debt millage (capital infrastructure repayment) still applies to legal residences. Investment / non-owner-occupied properties remain subject to school operating millage AND are taxed at 6% AR — producing dramatically higher tax bills (often 2-3x the owner-occupant bill on identical homes).

How does the Homestead Exemption stack with the 4% Legal Residence?

The Homestead Exemption (for ages 65+ / disabled / blind) and the 4% Legal Residence classification are SEPARATE programs that BOTH apply to qualifying senior owner-occupants. The Homestead Exemption reduces fair market value by $50,000 BEFORE the 4% assessment ratio is applied. So a senior 65+ in a $300,000 home pays tax on AV = ($300,000 − $50,000) × 4% = $10,000 — and only on the post-Act-388 millage (no school operating). The savings is typically $250-$400/year. Apply with the County Auditor (NOT the assessor) — this is a frequent source of confusion.

How does the 100% P&T Disabled Veterans Full Exemption work?

South Carolina provides a complete property tax exemption for 100% Permanent and Total disabled veterans on dwelling and 1 acre — among the most-comprehensive in the United States. Eligibility: VA-determined 100% Permanent and Total service-connected disability (or 100% individually unemployable). Mechanism: $0 in property tax on the primary residence and 1 acre. Stacks with the 4% Legal Residence rate (school operating exemption already in place). Surviving spouses: unmarried surviving spouses retain. Apply with Form PT-401-I at the County Auditor with DD-214 + VA rating decision specifying P&T. Annual reapplication is generally not required after initial approval. Vehicles owned by disabled vets receive a separate exemption.

How do I appeal my South Carolina assessment?

South Carolina property tax appeals follow a 3-tier process. Level 1: County Assessor. File a written objection within 90 days of receiving the assessment notice (or before the first penalty date for the tax year). The Assessor reviews and may adjust. Level 2: County Board of Assessment Appeals (CBAA). If denied, appeal to the CBAA within 30 days. CBAA holds quasi-judicial hearings — present comparable sales, recent appraisals, or condition documentation. Level 3: South Carolina Administrative Law Court (ALC). CBAA decisions can be appealed to the ALC; from there to Circuit Court. Most appeals are resolved at Level 1 or Level 2.

About Beaufort County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Hilton Head Island was **one of the first US planned-community / master-planned developments** — the island was largely undeveloped until 1956 when developer Charles Fraser purchased a substantial portion and began creating Sea Pines Plantation (later just Sea Pines) — pioneering the concept of integrated golf courses, residential development, and natural-environment preservation that would later define US resort communities. Sea Pines' early planning included the **Harbour Town Lighthouse** (a privately-built 1969 structure that has become the iconic Hilton Head landmark) and a substantial conservation framework. Hilton Head's development model influenced subsequent US resort communities including Kiawah Island, Sea Island GA, and others. Fraser's vision for "America's most-distinctive recreational community" largely defined the modern US coastal resort.

Hometown hero

Pat Conroy

The American novelist (1945-2016) — author of The Great Santini (1976), The Lords of Discipline (1980), The Prince of Tides (1986, 1991 film starring Barbra Streisand), Beach Music (1995), and South of Broad (2009) — lived for substantial portions of his life on Fripp Island and St. Helena Island in Beaufort County. Conroy's family had Beaufort roots (his father was a US Marine Corps fighter pilot stationed at MCAS Beaufort). His deep knowledge of the Lowcountry landscape and culture infuses much of his fiction. The Pat Conroy Literary Center (in Beaufort) preserves his archives and hosts the annual Pat Conroy Literary Festival.

Biggest annual event

RBC Heritage golf tournament + Beaufort Water Festival

The RBC Heritage (PGA Tour, annual mid-April at Harbour Town Golf Links on Hilton Head Island, since 1969) is **one of the most-prestigious PGA Tour stops** — the only PGA Tour event in South Carolina, occurring the week immediately after the Masters Tournament. RBC Heritage features the iconic plaid jacket presented to the winner. The Beaufort Water Festival (annual, 10 days in mid-July, since 1956) is **the longest-running community festival in South Carolina** — drawing 50,000+ attendees with the Commodore's Ball, Children's Toad Fishing Tournament, Air Show, and traditional Lowcountry programming.

Property Tax in Beaufort County, 2026