What is the property tax rate in Horry County?

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

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

Property Tax in Horry County, 2026

A calculator and field guide for Myrtle Beach-area homeowners — and for anyone considering a move to Horry 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.

Horry County, home to Conway and 365k 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 Horry 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. Horry 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 Horry County rate breakdown (consolidated millage per $1,000 of AV (4% Legal Residence × FMV, post Act 388 school operating exemption), Conway 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 Horry County South Carolina Assessor's Office.

Note: Horry County is **home to Myrtle Beach** — the most-visited beach destination on the East Coast (~20 million annual visitors) and one of the fastest-growing US counties by population. Pronunciation note: "Horry" is pronounced "OR-ee" (silent H) — named for Brigadier General Peter Horry (1747-1815), a Revolutionary War cavalry officer. Anchored by Myrtle Beach (~38K, the largest city — but vastly higher seasonal population), North Myrtle Beach (~17K), Conway (~26K, the seat — Coastal Carolina University location), Surfside Beach, and Loris. Horry has experienced ~25% population growth since 2010 — driven by retiree relocation from Northeast US, post-COVID remote-worker migration, and aggressive new-construction housing.

Note: Horry County effective property tax rates run approximately **0.45% — one of the lowest in the United States** (driven by the substantial commercial/tourism tax base offsetting residential property tax burden). Combined millage is ~281 mills. Median home values around $310K combined with the very low effective rate produce median annual bills around $1,395 — among the most-favorable property tax markets for retirees in the Eastern US.

Note: For relocation buyers: Horry County offers **the lowest-cost beach lifestyle in the Eastern US** — substantial new construction at competitive prices, year-round mild climate, beach access, golf (Myrtle Beach has 100+ golf courses), and exceptional property tax rates. The trade-off: substantial seasonal traffic (US-17 / SC-22 / SC-31 congestion during peak summer); hurricane risk; tourism-driven seasonal economic volatility. Top-rated US retirement destination in many surveys since 2015.

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 Horry County

Horry County contains 5 incorporated municipalities, ranging from Conway 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 Horry County is subject to Horry County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Myrtle Beach	city	38,000
Conway County seat	city	26,000
North Myrtle Beach	city	17,000
Surfside Beach	town	4,500
Loris	city	2,500

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Conway tax district. Other cities in Horry 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 Horry 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 Horry County

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

Weird fact

Myrtle Beach has approximately **100+ golf courses within a 60-mile radius** — the largest concentration of golf courses in the United States and arguably the world. The "Grand Strand" (the 60-mile-long beachfront from Little River to Pawleys Island) hosts ~3.7 million golf rounds played annually — drawing ~3 million golf-tourism visitors per year. The PGA Tour's Myrtle Beach Classic (annual, May, since 2024) returns major-tour golf to Myrtle Beach after a multi-decade absence; the Hootie & the Blowfish Monday After the Masters Pro-Am (held the Monday after each Masters Tournament since 1995) is a celebrated charity event combining golf and music.

Hometown hero

Aziz Ansari

The American comedian, writer, and actor (born 1983 in Columbia, raised in Bennettsville, SC — not directly Horry County, but Lowcountry-affiliated) — best known as Tom Haverford on Parks and Recreation (2009-2015) and creator/star of Master of None (Netflix, 2015-2017, winning the Primetime Emmy Award for Outstanding Writing for a Comedy Series in 2016 and 2017) — has South Carolina coastal heritage. The most-famous Horry County native may be **Vanna White** (born 1957 in North Myrtle Beach, Horry County) — co-host of Wheel of Fortune since 1982. White attended Atlantic Christian College and has been a continuous fixture of American television for over 40 years. Wheel of Fortune is the longest-running syndicated game show in US history.

Biggest annual event

Myrtle Beach Bike Week + Carolina Country Music Fest

Myrtle Beach Bike Week (the Spring Rally — annual, mid-May, since 1940; and the Fall Bike Rally — annual, early October) collectively draw 200,000+ motorcycle enthusiasts per event — making Myrtle Beach one of the most-significant US motorcycle gathering destinations. The Carolina Country Music Fest (annual, 3-4 days in early June at Burroughs & Chapin Pavilion, since 2015) is **a major Southeastern country music festival** — drawing 30,000+ attendees per day with major Nashville headliners (recent years: Luke Bryan, Eric Church, Brad Paisley, Kenny Chesney).

Property Tax in Horry County, 2026