What is the property tax rate in Lexington County?

The combined effective property tax rate in Lexington County, South Carolina is approximately 0.55%.

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

Property Tax in Lexington County, 2026

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

Lexington County, home to Lexington and 300k 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 Lexington 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. Lexington County's combined post-Act-388 owner-occupied millage is ~344 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 Lexington County rate breakdown (consolidated millage per $1,000 of AV (4% Legal Residence × FMV, post Act 388 school operating exemption), Lexington district)

Taxing entity	Rate
Combined consolidated millage (post 4% legal residence + school operating exemption, ~344 mills × 4% AR = ~0.55% effective)	344.0000
Combined total	344.0000

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

Note: Lexington County is **the affluent suburban county of Columbia** — sitting west of the Saluda and Congaree Rivers from Richland County (which contains Columbia itself). Anchored by Lexington (~22K, the seat — historic German-Lutheran heritage from 1735 settlement), Cayce (~14K, on the Congaree River), West Columbia (~17K), Irmo (~12K, Lake Murray adjacency), and Batesburg-Leesville. The county is home to most of Lake Murray (a 50,000-acre US Army Corps of Engineers reservoir, the largest lake near Columbia). Lexington-Richland 5 School District (covering northern Lexington County including Irmo / Chapin) and Lexington 1 (covering most of the rest of the county) are consistently among the highest-rated SC public school districts.

Note: Lexington County effective property tax rates run approximately **0.55% — among the lowest in SC**. Combined millage is ~344 mills. Median home values around $245K combined with the very low effective rate produce median annual bills around $1,348.

Note: For relocation buyers: Lexington County is **the premier Columbia suburban** option — Lexington 1 and Lexington-Richland 5 school districts are highly rated, substantial new construction in the Lexington / Irmo / Chapin corridor, and Lake Murray recreational access. The trade-off vs. Richland County (which has Columbia itself): Lexington requires bridge crossings to reach Columbia's downtown employment.

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 Lexington County

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

City or town	Type	Population (2020)
Lexington County seat	town	22,000
West Columbia	city	17,000
Cayce Split	city	14,000
Irmo Split	town	12,000
Batesburg-Leesville	town	5,500

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

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

Weird fact

Lexington County is home to **Lake Murray** — at completion in 1930, the largest man-made reservoir in the world by surface area (~50,000 acres at full pool, 520 miles of shoreline). Lake Murray was built as a hydroelectric project by the South Carolina Electric & Gas Company (now Dominion Energy South Carolina). The Lake Murray Dam (Saluda Dam) was at completion in 1930 the **largest earthen dam in the world** — a distinction it held until larger structures were built later in the 20th century. The lake hosts the Lake Murray Striped Bass tournament circuit and is one of the most-visited recreational reservoirs in South Carolina. The dam was also home to the historic **Lake Murray Bombers** training operation during WWII — B-25 bombers practiced low-altitude bombing runs on a deliberately sunken aircraft target in the lake.

Hometown hero

Charles Frazier

The American novelist (born 1950 in Asheville, NC, but with Lexington County connections through his graduate work) — author of Cold Mountain (1997 National Book Award winner, 2003 film starring Jude Law and Nicole Kidman) — has substantial South Carolina connections through his work and family. Frazier earned his PhD in English from the University of South Carolina (Richland County, just across the river from Lexington). The most-famous direct Lexington County native may be **Tameka "Tiny" Harris** (born 1975 in Atlanta, but raised partly in Lexington County) — singer and member of the R&B group Xscape (1992-1998, "Just Kickin' It," "Understanding").

Biggest annual event

Lake Murray Striper Tournament + South Carolina Peanut Festival

The Lake Murray Striper Tournament (annual, multiple events year-round, sanctioned by the Striped Bass Trail) draws hundreds of bass-fishing enthusiasts to Lake Murray's renowned striped bass population. The South Carolina Peanut Festival (annual, mid-August in Pelion, Lexington County, since 1984) celebrates the South Carolina peanut industry — drawing 25,000+ attendees with peanut-themed food vendors, the celebrated Pelion Volunteer Fire Department Peanut Butter Cook-Off, and traditional small-town SC programming.

Property Tax in Lexington County, 2026