Marion County, South Carolina property tax records are available online through the county’s GIS mapping system at marionsc.wthgis.com and in person at the Tax Collector’s and Auditor’s offices in Marion. A full record shows the property’s fair market value, its assessed value, the current year’s tax, payment history, and any delinquent balance. If you have a parcel number, an owner’s name, or a street address, you have enough to pull the record.
Searching Online
Every parcel in Marion County has a unique parcel number, and that number is the fastest way into the record. You’ll find it on a prior tax bill or a recorded deed. If you don’t have it, the county’s GIS site lets you search by owner name or property address and will return the parcel along with its boundaries and basic characteristics.
Two county offices maintain the tax-side data. The Tax Collector’s office keeps account information, including payment status and delinquent balances.1Marion County, South Carolina. Tax Collector The Auditor’s Office keeps assessed values and exemption records.2Marion County, SC. Marion County Auditor’s Office If you’re checking a bill, start with the Tax Collector; if you’re checking a value or an exemption, start with the Auditor.
Requesting Records In Person or By Mail
Both offices sit at 2523 East Highway 76 in Marion. The Auditor’s Office is in Room 104 and the Tax Collector’s Office is in Room 105, open Monday through Friday, 8:30 a.m. to 5:00 p.m.1Marion County, South Carolina. Tax Collector The Tax Collector can be reached at (843) 423-8228.
For a mail request, send a written description of what you need with enough detail (owner name, parcel number, or property address) for staff to locate the right record. A self-addressed stamped envelope speeds up the return. Paper copies of official documents carry small fees that vary by document type.
Reading a Marion County Tax Record
The record starts with the property’s fair market value, which is the county’s estimate of what it would sell for. Taxes aren’t calculated on that number directly. South Carolina applies an assessment ratio based on how the property is used, and the resulting assessed value is what the tax is computed against.
- 4% for owner-occupied legal residences, including up to five contiguous acres
- 6% for commercial property, rental property, and other non-owner-occupied real estate
- 10.5% for manufacturing, utility property, and most business personal property
The 4% rate applies only to a primary residence; vacation homes and rentals fall under the 6% category.3South Carolina Legislature. South Carolina Code Title 12 Chapter 43 – Section 12-43-220 Agricultural land owned by individuals or small partnerships also qualifies for 4%; corporate-owned agricultural land is assessed at 6%.4South Carolina Revenue and Fiscal Affairs Office. Property Tax Frequently Asked Questions
The county then applies a millage rate to the assessed value. Millage is set each year by the jurisdictions that cover the parcel. For 2025, Marion County’s base county millage was 155.0 mills (operations plus debt service), and the Marion County School District added 183.0 mills in operating millage plus 10.0 mills in bond debt. Municipal rates layer on top: the city of Marion adds 144.7 mills, Mullins adds 184.0 mills, and Nichols adds 120.0 mills.
You may notice the record shows one value labeled as the appraised or market value and a lower taxable value. South Carolina caps the increase in fair market value from a countywide reassessment at 15% over a five-year period. That cap resets when the property is sold, and the county then reappraises at the actual sale price.5South Carolina Legislature. South Carolina Code 12-37-3140 – Determining Fair Market Value
The record also carries a payment history and flags any current delinquency.
Payment Deadlines and Late Penalties
Marion County mails tax notices in the fall, with payment due by January 15 of the following year or 30 days after mailing, whichever is later. If a record shows an unpaid balance, penalties escalate on a set schedule:
- After January 15: 3% penalty added
- After February 1: an additional 7% penalty added
- After March 16: another 5% penalty added, for a total of 15%
The full 15% accumulates in under three months.6South Carolina Legislature. South Carolina Code Title 12 Chapter 45 – Section 12-45-180 Around March 17, the County Treasurer transfers still-unpaid accounts to the Delinquent Tax Department, which sends formal notices around April 1.1Marion County, South Carolina. Tax Collector
What Delinquent Records Lead To
If a record shows a balance the collection process hasn’t resolved, the county eventually sells the delinquent tax lien at public auction. The winning bidder pays the owed taxes and gets an interest-bearing claim on the property, not the property itself. The owner has 12 months from the sale date to redeem by paying all delinquent taxes, penalties, costs, and interest.7South Carolina Legislature. South Carolina Code Title 12 Chapter 51 – Section 12-51-90 Interest is charged in lump-sum tiers that step up every three months, reaching 12% of the bid amount if redemption happens in the final quarter.
The bidder has no right to enter the property or contact the owner during the redemption period. If the owner does not redeem within the 12 months, the bidder can obtain a tax deed. Before the redemption window closes, the county must send a certified mail notice to the defaulting owner between 20 and 45 days out.
Keeping Your Record Accurate
Records only stay accurate if the owner keeps the Assessor’s Office informed. The most common update is a mailing address. The county will not change the address on file without written consent, so if you move, send the change in writing.8Marion County, South Carolina. FAQs – What if I Change My Mailing Address A wrong address means tax notices go to the old one, and that will not excuse late penalties.
Two benefits also depend on paperwork the record won’t show unless you file for them.
The 4% Legal Residence Assessment
The 4% ratio for owner-occupied homes is not applied automatically. New owners who plan to live in the home as their primary residence must file an Application for Legal Residence Special Assessment with the Assessor’s Office before the first penalty date. The application requires you to attest that the property is your permanent home, that you are domiciled there, and that you have not claimed legal residence elsewhere.3South Carolina Legislature. South Carolina Code Title 12 Chapter 43 – Section 12-43-220 Without it, the same home is taxed at the 6% non-owner-occupied rate.
Homestead Exemption
South Carolina exempts the first $50,000 of fair market value from all property taxes for qualifying homeowners. You qualify if you own and occupy the home as your legal residence and meet any one of these criteria:9South Carolina Legislature. South Carolina Code 12-37-250 – Homestead Exemption
- Age 65 or older by December 31 of the tax year, with at least one year of South Carolina residency
- Totally and permanently disabled as classified by a state or federal agency
- Legally blind under South Carolina law
Apply in writing to the Marion County Auditor’s Office before July 16 of the tax year. An application filed after July 15 but before the first penalty date can still receive the exemption for that year. No exemption is applied automatically, and if you had one at a prior address, it does not transfer.
If the Value on the Record Looks Wrong
South Carolina counties reassess all property every five years, and Marion County notifies owners when a value changes by $1,000 or more. When you receive a reassessment notice, you have 90 days from the mailing date to file a written objection with the Assessor’s Office.10South Carolina Legislature. South Carolina Code 12-60-2510 – Property Tax Assessment Procedure Missing that window forfeits the appeal for the year. In a non-reassessment year, you can still object in writing, but the objection has to be filed before January 15 to apply to the current tax year. From there, the process moves through a conference with the assessor, a written protest, and, if needed, review by the county Board of Assessment Appeals.