The current assessment ratios for the state of South Carolina are as follows based on fair market value:
Primary Residences 4%
Other Real Estate 6%
Personal Property (Watercraft, Aircraft, Campers, Business Personal Property) 10.5%
Commercial boats 5%
Primary-residence Boats 4%
Agricultural Property (privately owned) 4%
Agricultural Property (corporate owned) 6%
Manufacturing & Utility Property 10.5%
Railroad, Airline, & Pipeline Property 9.5%
Motor Vehicle 6.00% - 10.5%
Motor Homes (See County Auditor for details on the 6% rate.) 6% - 10.5%
Department