Horry County Tax Rates: Assessment Ratios, Millage, and Exemptions

The Horry County property tax rate isn’t a single number. For 2025, county operations run about 52.1 mills, but that’s only one layer of what you actually pay. Once the school district, fire protection, solid waste, and any city millage are added on top, the combined rate lands near 199 mills in unincorporated parts of the county and climbs to roughly 263 mills inside Myrtle Beach and about 277 mills in Conway. And millage is only half the story: whether your home is assessed at 4% or 6% of market value can double the bill on identical properties.¹

The 4% vs 6% Assessment Ratio

South Carolina taxes only a fraction of your property’s fair market value, and the fraction depends on what the property is used for.²

Your legal residence and up to five contiguous acres are assessed at 4%. A $300,000 home has an assessed value of $12,000.
Second homes, vacation properties, rentals, and commercial real estate are assessed at 6%. The same $300,000 property now has an assessed value of $18,000.
Manufacturing and utility real estate sit at 10.5%.
Farms owned by individuals or small partnerships qualify for 4%; corporate-owned agricultural land is 6%.

The 4% rate is not automatic. You have to file for it with the Horry County Assessor before the first penalty date on January 16. Miss that deadline and the property is taxed at 6% for the whole year.²

One boundary worth knowing if you occasionally rent your home: South Carolina allows up to 72 rental days a year before you lose the 4% classification. Cross that line and the property flips to 6% for the entire tax year.³

Millage Rates by Taxing District

One mill equals $1 for every $1,000 of assessed value.⁴ Your total rate stacks the county, the school district, fire protection, solid waste, and city millage if you live inside city limits.

For 2025, the main pieces are:¹

Horry County operations: 52.1 mills (base operations, capital planning, recreation, higher education commission, and senior citizens fund)
Horry County School District: 119.1 mills (109.1 operations, 10.0 debt service)
General county fire district: 20.2 mills; Murrells Inlet fire district: 28.0 mills
Solid waste: 8.1 mills

If you live inside a city, add the municipal millage:

Myrtle Beach: 83.4 mills
Conway: 98.1 mills
North Myrtle Beach: 45.0 mills
Surfside Beach: 43.0 mills
Loris: 108.0 mills

Add the layers and a property owner in unincorporated Horry County with the standard fire district pays roughly 199 mills total. Inside Myrtle Beach the figure climbs to around 263 mills, and in Conway it approaches 277 mills. These rates shift each year as county council and the school board adopt new budgets.¹

How to Calculate Your Bill

The math is two steps. Multiply fair market value by the assessment ratio to get assessed value, then multiply assessed value by the total millage.

Take a $300,000 owner-occupied home in unincorporated Horry County at 199 mills. Assessed value is $300,000 × 0.04 = $12,000. Tax is $12,000 × 0.199 = $2,388 a year. Make that same home a vacation rental at 6%, and assessed value rises to $18,000 for a bill of $3,582.

Move the same $300,000 owner-occupied home inside Myrtle Beach at 263 mills, and the bill becomes $12,000 × 0.263 = $3,156. That gap is the main reason identical houses on opposite sides of a city line carry noticeably different tax bills.

If you qualify for an exemption, subtract the exempt portion of market value before you start.

Exemptions That Cut the Bill

Homestead Exemption

South Carolina exempts the first $50,000 of fair market value on your legal residence if, as of December 31 of the year before the tax year, you are at least 65, totally and permanently disabled as declared by a state or federal agency, or legally blind as certified by a licensed ophthalmologist.⁵ On a home assessed at 4%, that removes $2,000 from assessed value and typically saves a few hundred dollars a year depending on your district.

Disabled Veteran Exemption

Veterans with a total, permanent, service-connected disability qualify for an exemption on their home and up to five acres, plus up to two privately owned vehicles. It takes effect the year the disability occurs or the year the veteran acquires the property, whichever is later.⁶

Neither exemption applies automatically. You file with the county auditor and provide documentation. The deadline lines up with the January 16 first penalty date.

Reassessment and the 15% Cap

South Carolina counties reassess property values every five years. Horry County’s last full reassessment was in 2019, with the results applied to the following tax year.⁷ In a fast-growing area like the Grand Strand, that review can produce sharp market-value increases.

State law limits the pain. Any increase in fair market value from the reassessment itself is capped at 15% over the prior value within a five-year period. Improvements you make, new construction, or a change in use fall outside the cap and are added on top of it.⁸ When a property changes hands, the value resets for the new owner, so the cap doesn’t transfer with the sale.

Appealing Your Assessment

If the assessed value looks too high, you have 90 days from the date on your reassessment notice to file a written objection with the county assessor. If no reassessment notice was issued, you can still file before the first penalty date on the current year’s tax bill.⁹

The burden of proof is on you. The strongest evidence is a recent arm’s-length sale of the property itself, followed by a professional appraisal from a state-certified appraiser. Comparable sales in the neighborhood, ideally properties similar in size, age, and condition, also carry weight. Three solid comparables are usually enough for an equity argument, and closer is better. Skip properties that sold under distress like foreclosure, and avoid comparables with partial assessments from mid-year improvements. Successful appeals rest on hard numbers, not on a feeling that the tax is too high.

Payment Deadline and Delinquency

Property tax bills are due January 15. Miss that date and penalties start.

If the taxes stay unpaid, the county treasurer mails a delinquent notice on or shortly after April 1, giving you 30 days. If you still haven’t paid, the county can take possession of the property and advertise it for a public tax sale after running legal notices in a local newspaper for three consecutive weeks.¹⁰

After a sale, the original owner has 12 months to redeem the property by paying the full bid amount plus interest:¹⁰

Months 1–3: 3% of the bid amount
Months 4–6: 6% of the bid amount
Months 7–9: 9% of the bid amount
Months 10–12: 12% of the bid amount

The county sends a certified letter between 20 and 45 days before the redemption period ends. If you don’t redeem within 12 months, the purchaser receives a tax deed and you lose the property.¹⁰

1
South Carolina Association of Counties. Property Tax Rates by County, 2025
2
South Carolina Legislature. South Carolina Code Title 12 Chapter 43 – County Equalization and Reassessment
3
Beaufort County Auditor. Information to Know About Rental Property
4
South Carolina Revenue and Fiscal Affairs Office. Property Tax Frequently Asked Questions
5
South Carolina Department of Revenue. Homestead Exemption Flyer
6
South Carolina Department of Revenue. Veterans – Learn More About SC Property Tax Exemptions
7
Horry County. Guide to Real Property and Assessment
8
Georgetown County, SC. Reassessment
9
Richland County SC. Assessment Appeal
10
South Carolina Legislature. South Carolina Code Title 12 Chapter 51 – Delinquent Tax Sales