Dorchester County Tax Rate
Dorchester County's effective property tax rate for owner-occupied primary residences (legal residences under SC Code §12-43-220) runs approximately 0.67%. This rate reflects the combined millage of school, county, municipal, and special district levies, reduced by Act 388's elimination of school district operating taxes for legal residences. The 0.67% figure is an approximation — actual millage varies slightly by municipality and tax district within the county.
The Two Key Programs
Under SC Code §12-43-220, primary residences are assessed at 4% of fair market value — not 6% like investment properties and second homes. This single change cuts your taxable assessed value by 33% compared to what a non-primary-residence owner pays. Combined with Act 388, which eliminates the school district operating tax for legal residences, the effective rate for a primary residence is substantially lower than the published millage rate suggests. File with the Dorchester County Assessor. One-time application; the exemption attaches to the property and owner.
Homeowners age 65+ receive an exemption on the first $50,000 of fair market value — entirely removed from the tax base. No income limit. No annual renewal required. Apply once with the Dorchester County Auditor by December 31 of the application year. The exemption is permanent once filed and carries forward automatically each year.
Real Numbers for Dorchester County 55+ Buyers
| Home Value | Annual Tax (Under 65) | Monthly | Annual Tax (65+) | Monthly |
|---|---|---|---|---|
| $350,000 | ~$2,345 | ~$195 | ~$2,010 | ~$168 |
| $420,000 | ~$2,814 | ~$235 | ~$2,480 | ~$207 |
| $480,000 | ~$3,216 | ~$268 | ~$2,882 | ~$240 |
| $550,000 | ~$3,685 | ~$307 | ~$3,351 | ~$279 |
| $650,000 | ~$4,355 | ~$363 | ~$4,021 | ~$335 |
Estimates based on approximately 225 combined mills and 4% legal residence ratio. Verify actual millage with Dorchester County Auditor (843-832-0165) or assessor.dorchestercounty.net.
How to Apply — Step by Step
Legal Residence (4%): File Form PT-501 with the Dorchester County Assessor within 6 months of purchase for new owners. File by January 15 to affect the current tax year. The assessor's office is at 201 Johnston St., St. George, SC 29477. Online application available at dorchestercounty.net.
Senior Homestead Exemption: File with the Dorchester County Auditor. Required documentation: proof of age (driver's license or birth certificate) and proof of residency. Apply by December 31 to take effect for the following tax year. The Auditor's office: 201 Johnston St., St. George, SC 29477.
Dorchester County 55+ Communities
| Community | County | Effective Rate |
|---|---|---|
| Del Webb Nexton | Dorchester | ~0.67% |
| Horizons at Summers Corner | Dorchester | ~0.67% |
| Cresswind Charleston | Dorchester | ~0.67% |
| Carillon at The Ponds | Dorchester | ~0.67% |
| The Pines at Gahagan | Dorchester | ~0.67% |
| The Elms of Charleston | Dorchester | ~0.67% |
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