Lexington, SC Tax Rates: Sales, Income, and Property Tax

If you live in Lexington County, South Carolina, you’ll pay a combined 7% sales tax, a state income tax that tops out at 5.21% for 2026, and property tax calculated by multiplying your home’s assessed value by a local millage rate that currently ranges from about 385 to 675 mills depending on where you live. Lexington SC tax rates vary more by location and property type than many residents realize, so the specifics below matter for anyone trying to estimate what they’ll actually owe.

Sales and Use Tax

Lexington County’s combined sales tax rate is 7%: the 6% statewide rate plus a 1% local tax approved by county voters.1South Carolina Department of Revenue. Sales and Use Tax Index

Use tax applies at the same 7% rate when you buy taxable goods from an out-of-state seller who doesn’t collect South Carolina tax. Most large online retailers now collect automatically, because South Carolina requires marketplace facilitators to collect and remit sales tax on sales delivered into the state.2South Carolina Legislature. South Carolina Code 12-36-71 – Marketplace Facilitator

One exemption worth knowing: unprepared food that qualifies for purchase with USDA food benefits is exempt from the 6% state portion. The 1% local portion may still apply to groceries unless the local tax law provides its own exemption.3South Carolina Department of Revenue. Unprepared Food Exemption – Chapter 21

South Carolina State Income Tax

For the 2026 tax year, South Carolina uses a two-bracket structure. Income below $30,000 is taxed at 1.99%, and income at or above $30,000 is taxed at 5.21%.4South Carolina Department of Revenue. Information About H 4216 Someone earning $60,000 pays 1.99% on the first $30,000 and 5.21% on the remaining $30,000.

The top rate may continue to drop. State law triggers a further reduction when the Board of Economic Advisors projects income tax revenue will grow by at least 5% over the prior year, with any single reduction capped so it cannot cut revenue by more than $200 million. That determination is made by February 15 each year.4South Carolina Department of Revenue. Information About H 4216

How Property Tax Is Calculated

Property tax in Lexington County involves two numbers: an assessment ratio that converts market value into assessed value, and a millage rate that converts assessed value into tax owed. Both can swing your bill by thousands of dollars.

Assessment Ratios: 4% vs. 6%

South Carolina doesn’t tax property on its full market value. Your primary residence and up to five contiguous acres are assessed at 4% of fair market value, provided you own and occupy the property.5South Carolina Legislature. South Carolina Code 12-43-220 – Classifications and Assessment Ratios A $300,000 home has an assessed value of only $12,000 at that rate.

To get the 4% rate you have to file a Legal Residence Application with the Lexington County Assessor. The application requires your South Carolina driver’s license and all vehicle registrations to show the property’s physical address, and you must file your federal and state tax returns as a full-time South Carolina resident.6Lexington County. Legal Residence Application

Most other real property is assessed higher:

Owner-occupied homes at the 4% rate also benefit from Act 388, which eliminated the school operating portion of property taxes on primary residences. These homes still owe millage for school debt service, county operations, and any applicable municipal taxes.

If you don’t file the Legal Residence Application, your home defaults to the 6% rate. The gap costs real money. On a $300,000 home, the difference in assessed value is $6,000, which translates to hundreds of dollars more in tax every year, and that’s before Act 388 is even factored in.

Millage Rates by District

One mill equals $1 of tax for every $1,000 of assessed value.7South Carolina Revenue and Fiscal Affairs Office. Property Tax Frequently Asked Questions Lexington County has dozens of distinct tax districts because millage varies by school district, fire district, and municipality, and the county resets rates annually based on budget needs.

For tax year 2024, total millage rates ranged widely:8Lexington County. TY2024 Millage Schedule

  • Lowest total millage: about 385 mills (District 2, unincorporated areas in Lexington School District Two)
  • Highest total millage: about 675 mills (District 4S, within the Town of Swansea and Lexington School District Four)
  • Typical range for most districts: 450 to 575 mills

School district millage accounts for the largest share. Lexington School District One carries roughly 416 mills in school taxes, while Lexington School District Two sits at about 263 mills. Municipal millage adds another layer only if your property is inside a town. Unincorporated areas pay zero municipal millage; properties inside places like Batesburg-Leesville or the Town of Lexington pay anywhere from about 5 to 122 mills for municipal services.

A Worked Example

Here’s the math for an owner-occupied home worth $250,000 in a district with 500 total mills:

  • Market value: $250,000
  • Assessment ratio (primary residence): 4%
  • Assessed value: $250,000 × 0.04 = $10,000
  • Millage: 500 mills (0.500)
  • Annual property tax: $10,000 × 0.500 = $5,000

The same property at the 6% non-owner-occupied rate would have an assessed value of $15,000 and generate $7,500 in tax. That $2,500 annual gap is why the Legal Residence Application matters.

Vehicle Property Tax

South Carolina taxes motor vehicles as personal property, which catches new residents off guard. Passenger vehicles are assessed at 6% of fair market value, and the same millage rates that apply to real property in your tax district apply to your car. The Department of Revenue publishes value guides used by county auditors, with adjustments for high mileage.9South Carolina Legislature. South Carolina Code Title 12 Chapter 37 – Assessment of Property

Vehicle taxes are due when you register or renew. A car valued at $20,000 in a district with 500 total mills generates $600 in tax ($20,000 × 6% = $1,200 assessed value, × 0.500 = $600). As the vehicle depreciates, the tax drops each year.

Exemptions That Reduce Your Bill

Homestead Exemption

The Homestead Exemption removes the first $50,000 of a home’s fair market value from your taxable total if you are 65 or older, permanently and totally disabled, or legally blind.10South Carolina Department of Revenue. Homestead Exemption Flyer On a $250,000 home assessed at 4%, the exemption shaves $2,000 off the assessed value, saving several hundred dollars a year depending on your millage.

In Lexington County, during the year you turn 65 or become classified as disabled or blind, you can apply between July 16 and December 31. In following years the window runs January 1 through July 15.11Lexington County. South Carolina Homestead Exemption Program You’ll need a birth certificate or South Carolina driver’s license for age-based claims, or documentation from a state or federal agency certifying total disability. If you haven’t been formally classified as disabled, you can seek a determination through the South Carolina Vocational Rehabilitation Department.

Disabled Veterans

Veterans with a 100% permanent and total disability rating from the VA qualify for the Homestead Exemption regardless of age. Applications go through the Lexington County Assessor’s office alongside the standard Homestead paperwork, with the VA rating documentation attached.

Paying On Time and Late Penalties

Lexington County mails real property tax notices after October 1, and payment is due in full by January 15 of the following year.12Lexington County. Treasurer You can pay through the Treasurer’s online portal with a credit card or electronic check (convenience fees apply), mail a check to the address on your statement, or pay in person at the County Administration Building.

Miss January 15 and the penalties stack quickly:13South Carolina Legislature. South Carolina Code Title 12 Chapter 45 – Collection of Taxes

  • After January 15: 3% penalty
  • After February 1: an additional 7% penalty (10% total)
  • After March 17: an additional 5% penalty (15% total), and the county treasurer issues a tax execution for collection

On a $3,000 tax bill, waiting past March 17 adds $450 in penalties alone, before any interest. Keep your receipt; mortgage escrow verification and vehicle registration renewals both ask for proof of payment.