The Lexington County vehicle tax is an annual personal property tax you must pay to the County Treasurer before the South Carolina DMV will renew your registration or issue a new plate.1South Carolina Department of Motor Vehicles. Registration The County Auditor calculates the bill from your vehicle’s state-assigned value and your local tax district, and the Treasurer collects it.2County of Lexington. Auditor What you actually owe depends on three numbers, and a couple of adjustments can bring it down.
How the Bill Is Calculated
Three figures produce your tax: the vehicle’s fair market value, the assessment ratio, and the millage rate for your address.
The South Carolina Department of Revenue sets fair market value using a manual built on nationally recognized pricing standards, and every county auditor uses that same manual. When a make and model isn’t in the manual, other nationally recognized sources fill the gap.3County of Lexington. Motor Vehicle Tax
The assessment ratio is fixed by state law. Personal cars, light trucks, and motorcycles with a gross vehicle weight of 11,000 pounds or less are assessed at 6%. Medium and heavy trucks and all other motor vehicles are assessed at 10.5%.3County of Lexington. Motor Vehicle Tax
The millage rate is local. One mill equals $1 for every $1,000 of assessed value.4County of Lexington. Millage Information Living inside a municipality or in a district with school bonds and a fire levy pushes the rate up; unincorporated areas with fewer overlays pay less. Current rates for every tax district in the county are on the Auditor’s millage information page.
A Worked Example
Say the state values your car at $20,000. Multiply by the 6% assessment ratio to get an assessed value of $1,200. Apply a district millage rate of 350 mills (0.350) and the tax comes out to $420. A commercial truck valued at the same $20,000 sits at the 10.5% ratio, yielding an assessed value of $2,100 and a bill of $735 in that same district.
When It’s Due
For an annual renewal, your vehicle tax is due by the last day of the month your registration tag expires.5County of Lexington. Treasurer FAQs South Carolina collects the tax in advance, so paying now covers the coming year of registration.6County of Lexington. Vehicle Taxes
If you bought from a dealer and the dealer handled the plate, you get 120 days from the purchase date to pay your first property tax bill. That notice is separate from the annual renewal notice you’ll get in later years. Miss the 120-day window and state law requires the Treasurer’s office to send a suspension notice to the DMV for your vehicle and potentially your driver’s license.5County of Lexington. Treasurer FAQs
New to South Carolina? Bring your VIN and most recent out-of-state registration card to the Lexington County Auditor’s office. The Auditor generates a tax bill, you pay it at the Treasurer’s office, and you take the paid receipt to the SCDMV to complete your registration.7South Carolina Department of Motor Vehicles. Moving To SC – Vehicle
How to Pay
Check your notice first for accuracy, and correct your address before paying if it’s wrong.6County of Lexington. Vehicle Taxes Three options:
- Online through the Treasurer’s payment portal, which accepts credit cards, debit cards, and electronic checks. A third-party processor handles these payments and charges a convenience fee on top of the tax; that fee goes to the processor, not the county.8County of Lexington. Pay Taxes/Print Receipts
- By mail, with a check payable to the County of Lexington, sent to the Treasurer’s office at 212 South Lake Drive, Suite 101, Lexington, SC 29072.
- In person at the same address, Monday through Friday, 8:00 a.m. to 5:00 p.m.
Lost your notice? Look it up on the Auditor’s website using your vehicle information. And ask about the high mileage discount before you pay, because once payment posts, the adjustment can’t be applied to that year.6County of Lexington. Vehicle Taxes
High Mileage Discount
If your odometer reading exceeds the threshold for your model year, you can request a reduced valuation. The Auditor publishes the chart annually.9County of Lexington. High Mileage Chart For the 2026 tax year, the mileage must be greater than:10County of Lexington. High Mileage for 2026
- 2026 model year: 15,000 miles
- 2025: 30,001
- 2024: 45,001
- 2023: 60,001
- 2022: 75,001
- 2021: 90,001
- 2020: 100,001
- 2019: 115,001
- 2018: 130,001
- 2017: 145,001
- 2016: 160,001
- 2015: 175,001
- 2014 and older: 190,000
Fill out the Motor Vehicle High Mileage Appeal form and submit it by mail, fax, or in person, giving the exact odometer reading and signing to certify it. Filing does not push back your tax due date, and review can take up to 30 days. File early in the month so the revised bill reaches you in time to pay and renew before your tag expires. Once the renewal date passes, no adjustment is possible for that year.3County of Lexington. Motor Vehicle Tax
Exemptions for Veterans and Military
South Carolina exempts up to two private passenger vehicles from property tax for veterans with a total and permanent service-connected disability rating from the VA. The vehicles must be owned or leased by the veteran, or jointly with a spouse at the same address. The veteran needs either the special disability license tags issued under SC Code ยงยง 56-3-1110 through 56-3-1130, or a certificate of total and permanent disability signed by the county service officer or the Veterans Administration and filed with the DMV.11South Carolina Legislature. South Carolina Code Title 12 Chapter 37 – Section 12-37-220 A surviving spouse keeps the exemption for one vehicle until remarriage.
Active-duty military stationed in South Carolina who claim another state as their legal residence are not required to pay the vehicle property tax portion of annual registration. Bring a current Leave and Earnings Statement showing your home of record in another state.12U.S. Army Fort Jackson. Vehicle Tax Exemption Forms Confirm the exact paperwork with the Auditor’s office. South Carolina residents serving in the military still owe the state’s infrastructure maintenance fee when they buy a vehicle.13South Carolina Department of Motor Vehicles. Military – Vehicles
After You Pay
The Treasurer’s office notifies the DMV electronically once your payment processes. Your registration decal should arrive from the SCDMV within five to seven business days. If it hasn’t shown up by then, call the DMV at 803-896-5000.14County of Lexington. Pay Taxes/Print DMV Receipt You can print a paid receipt from the Treasurer’s online portal if you need proof of payment before the decal arrives.
Refunds When You Sell or Move
Because the tax is paid in advance, you may be owed a prorated refund for the complete months left on your registration when you sell, trade, or total the vehicle. The refund is that fraction of the tax you paid.
How you handle the plate decides what you get. Turn the plate in at a DMV office and you can request a refund from the Auditor for the unused months. You’ll need DMV Form 5051 (issued when you surrender the plate) along with proof of the sale, such as a bill of sale or a copy of the signed-over title.3County of Lexington. Motor Vehicle Tax
Transfer the plate to a replacement vehicle and no refund is issued; the remaining credit moves with the plate. Transferring within the last 90 days before expiration can slow DMV processing, so plan around that.3County of Lexington. Motor Vehicle Tax
Moving out of state? Register the vehicle in your new state first, then mail or deliver your South Carolina plate and registration to the DMV. The DMV provides Form 5051, which you submit to the Lexington County Auditor with proof of your new state’s registration to receive the refund.
If You Don’t Pay
The immediate consequence is simple: you can’t renew, and an expired tag is a traffic-stop magnet. On an annual renewal bill, the county does not add a separate late fee, but the vehicle isn’t legally registered until you pay and complete the renewal.
The 120-day post-purchase bill is different. Ignore it and state law requires the Treasurer to send a suspension request to the DMV covering your registration and potentially your driver’s license.5County of Lexington. Treasurer FAQs Clearing a suspension usually means paying the tax plus any reinstatement fees the DMV assesses, so the cost of waiting compounds quickly.