It is time to assess your property tax bills

By Kaye Collins

The standard annual property tax bills for Horry County homeowners were mailed at the end of September. Payments for property taxes are due by January 15, 2026.

Property owners can also check their property tax bill through the online tax payment portal by selecting ‘Pay Online’ at the Taxpayer Services http://TaxPayerServices/HorryCountySC.Gov.

Anyone who has questions regarding the property tax bill can visit the Taxpayer Services page or reach out to the Assessor’s Office. Those who choose to speak with a customer service representative might experience delays. Your patience is appreciated as the staff works hard to meet the needs of all callers.

Please be aware that your mortgage company might process the payment to the County prior to the due date in January. If you have any inquiries regarding this procedure, please contact your loan or mortgage company.

If delinquent taxes are owed, current bills cannot be accepted online or by phone. Convenience Fees will apply when paying online or pay by phone. Online: E-Check is Free. If using a credit/debit card there is a fee of 2.35% by the payment processor. Payments cannot be processed using the Safari browser. Chrome and Edge are recommended. (Visa, MasterCard and Discover are accepted). If you pay with a credit/debit card a 2.35 percent fee plus an additional 50 cent fee. If paying in person with a credit card an additional 2.35 percent fee will be added to the payment. If paying with a debit card an additional $3.5 flat service charge will be added to the bill. Horry County does not receive any portion of these fees.

The Horry County Auditor’s Office oversees the collection and processing of Personal Property Returns (Form PT-100). If you possessed property in Horry County as of December 31st of 2024 and it was not your legal residence, you must fill out and submit a Personal Property Return.

The South Carolina General Assembly has passed two new Amendments regarding legal residence. Find out more about how these changes may affect your Legal Residence Qualification.

To be eligible for the special property tax assessment ratio designated for a legal residence (4%), the owner and/or occupant must have genuinely owned and lived in the residence as their legal domicile for a certain duration during the relevant tax year. A residence that has been recognized as a legal residence for any portion of the year qualifies for the 4% assessment ratio for the full year, for the exemption from property taxes imposed for school operations in accordance with Section 12-37-251 for the entire year, and for the homestead exemption under Section 12-37-250, provided that all other eligibility criteria are met, for the entire year. According to State Law, all property owners who have obtained legal residence status must inform the County Assessor’s Office within six months of any changes that affect their property’s status as a legal residence. For instance, the legal residence status may be influenced if a property is rented for more than 14 days in a calendar year. For further details, please visit www.HorryCounty.org or reach out to the Assessor’s Office at 843-915-5040. Visit https://www.horrycountysc.gov/ for more information.

The modification to §12-43-220(c) introduces new application language regarding the legal residence 4 percent assessment ratio, mandating that the applicant confirm that neither they nor any member of their household claims residency in a jurisdiction outside of South Carolina, and that they or any household member do not claim the 4 percent assessment ratio on another property. Additionally, this provision is revised to state that for interests established by deed, any applicant with less than a fifty percent interest will only receive the legal residence assessment ratio for the portion of the property they own. This aligns with the fractional interest rule applicable to the elderly homestead exemption. Moreover, the code section is amended to establish a special rule for immediate family members who jointly own a property by deed, allowing the entire property to qualify for the legal residence assessment ratio.