RESIDENTS OF MUNICIPALITIES
1. Municipalities and County Real
Property Taxes: Homeowners pay taxes on the assessed
value (4% of actual cost of house and land) of their residential
property at the combined municipal and district (county) levy.
2. Municipal and County Personal
Property Taxes: Taxes paid in this category are only on
vehicles (automobiles, motorcycles, etc.), boats and airplanes.
Residential furniture, household goods (including jewelry) are
exempt, and no tax exists on intangibles such as securities.
Assessed values of vehicles (10.5%) are uniform
throughout the State, based upon make, year, and model, and are
set by the South Carolina Tax Commission.
Example: The owner of 1997 Chevrolet Lumina
passenger car residing in the County District Five and the City
of Orangeburg will be taxed as follows for the year 1998.
| Year and Car |
City Tax |
County Tax |
Total Tax |
| 1997 Chevy Lumina |
$68.87 |
$288.09 |
$371.96 |
|
RESIDENTS OF ORANGEBURG COUNTY ONLY (PER INDIVIDUAL TAX DISTRICT)
1. County Real Property Tax: (Described
above) Only district millage rate is applied to assessed value of
taxable property.
2. County Personal Property Tax:
(Described in detail above). Only district millage rate is
applied to assessed value of taxable property. As of July, 1987,
on vehicles only, there is a $15.00 road and bridge maintenance
service charge (is included in example above).
|
