Horry Property Tax Rates 2026: Fast Calculator & Expert Help

Horry Property Tax rates for 2026 are posted on the Horry County Assessor’s Office site and can be checked instantly through the property tax calculator Horry tool. Homeowners see the millage rate Horry County applied to their assessed value, while the tax bill due date Horry County sets is January 15, 2026. If you need the tax collector contact Horry County, call (843) 915‑5040 or email hcg.Assessor@horrycountysc.gov. The property tax payment portal Horry lets you pay online, set up a payment plan Horry, or explore exemptions for seniors and homestead owners.

Horry Property Tax appeals follow a clear tax appeal process Horry County that starts with the assessment appeal forms Horry available on the Assessor’s website. You can view tax rolls Horry County, locate properties on the tax map GIS, or check the delinquent list Horry for overdue accounts. For commercial property tax Horry or tax lien sale Horry details, the county tax collector provides guidance and links to upcoming tax certificate auctions. Refunds Horry are issued when overpayments are identified, and relief programs Horry help qualifying residents lower their bills.

Search Horry County Property Tax

Homeowners and buyers who need to look up Horry Property Tax bills, ownership records, or assessment values can start with the official Horry County online records system. The county maintains a public search tool that lets anyone pull property data, view tax status, and print records from a desktop or mobile device.

Follow these steps to find a Horry Property Tax record using the official portal:

1. Open a browser and go to the Horry County Government website to access the land records and property tax search system.
2. Select the search category, such as parcel number, owner name, or property address.
3. Enter the requested details and confirm the search filter, including tax year and district.
4. Review the results page to see assessed value, legal residence status, exemptions, millage codes, and any outstanding balance.
5. Download or print the record for mortgage, escrow, appeal, or personal reference needs.

For questions during the search, the Horry County Assessor’s Office helps residents by phone, email, or in person. The portal is open every day except for county holidays, and public terminal access is available inside the office for those who prefer face-to-face help.

What You Can Pull From the Public Portal

The records system returns several useful fields tied to Horry Property Tax accounts. The screen displays ownership transfer dates, parcel boundaries, building square footage, land classification, and exemption flags. Each record also shows whether the property carries a legal residence assessment, which directly affects the bill amount.

Below is a quick reference of fields commonly shown on a Horry Property Tax record:

• Parcel identification number and legal description
• Owner name, mailing address, and deed reference
• Assessed market value and assessment ratio applied
• Tax district codes, including school, fire, and municipal layers
• Exemptions on file, such as homestead, legal residence, or senior relief
• Year-to-date payment status and any delinquent amount

Horry County Property Tax Rates and Millage Structure

Horry Property Tax rates combine the South Carolina assessment ratios with local millage rates set by the county, school districts, municipalities, and special service districts. South Carolina uses a low assessment ratio combined with a higher millage rate, which creates bills that differ between a primary home and a second home or investment property.

The millage rate reflects the total amount charged per one thousand dollars of assessed value. The county portion covers general operations, while the school district portion typically represents the largest share. Fire service, water and sewer, and municipal taxes add separate layers depending on the parcel’s location.

Components of a Horry County Millage Rate

Different areas of Horry County fall under different tax district combinations. A home in the City of Myrtle Beach pays a different stacked rate than a home in the unincorporated county or the City of Conway. The total millage can shift each year based on local budget approvals.

A typical Horry Property Tax bill breaks down across these district layers:

• Countywide operations and debt service
• Horry County Schools operating and capital millage
• City or town millage for residents inside municipal limits
• Fire district millage for unincorporated areas served by volunteer or paid fire departments
• Water, sewer, and solid waste special district charges

Effective Tax Rate Comparison

The effective property tax rate in Horry County sits near the lower end of the national range, based on the published county-level effective rate of about 0.35 percent. Lower effective rates come from South Carolina’s 4 percent primary residence assessment ratio and 6 percent other real estate assessment ratio, both of which compress the taxable base before millage is applied.

Exact millage numbers change annually after the county, schools, and municipalities complete their budget cycles. Always confirm the current millage on the most recent Horry Property Tax bill or the Assessor’s published rate sheet.

Property Tax Assessment Ratios in South Carolina

South Carolina applies one of the lowest assessment ratios in the country, which is the starting point for any Horry Property Tax bill. The state does not assess property at 100 percent of fair market value. Instead, the county applies a percentage set by state law based on the property’s use classification.

Two main ratios apply to real estate. Owner-occupied homes that qualify as a legal residence receive the 4 percent ratio. All other real estate, including second homes, rentals, commercial buildings, and bare land, receives the 6 percent ratio.

How the Assessment Ratio Affects Your Bill

The ratio multiplies the market value before millage runs against it. A 300,000 dollar home classified as a legal residence only sees 12,000 dollars in taxable value. The same home classified as a rental sees 18,000 dollars. The millage runs against these different bases, which is why a primary residence and a similar rental next door can carry different Horry Property Tax bills.

Key points about the South Carolina assessment ratio system:

• Owner-occupied primary home: 4 percent ratio
• Second home, rental, or investment: 6 percent ratio
• Commercial real estate: 6 percent ratio
• Agricultural and other special classifications are subject to state-defined ratios

How to Pay Horry County Property Tax Bills

Paying Horry Property Tax bills is straightforward through the county’s online payment portal, by mail, or in person at the Treasurer’s Office. The portal accepts electronic checks, credit cards, and debit cards, and prints a receipt once the payment clears.

Homeowners with mortgage escrow accounts typically pay through their lender, who receives the bill, disburses the funds, and reports the payment to the county. Direct payers handle the bill themselves, which means setting a calendar reminder for the due date.

Payment Methods Accepted by the County

Each method carries different processing times and convenience factors. Online payments post within one to two business days. Mail payments post on the postmark date. In-person payments post the same day at the counter.

Common Horry Property Tax payment options include:

• Online portal payment by electronic check or card
• Payment by mail using the return envelope included with the annual bill
• In-person payment at the Treasurer’s Office
• Drop box payment for after-hours convenience at the county complex
• Payment by phone through the county’s automated system

Horry County Property Tax Due Dates and Penalties

Horry Property Tax bills are mailed annually, and the published due date is January 15. Bills that remain unpaid after January 15 begin accruing penalties under South Carolina law, with interest added on a monthly basis until the balance reaches the maximum allowed.

The penalty structure follows state rules rather than local rules, which means every South Carolina county applies the same late-fee schedule. Property owners who know they cannot pay on time should contact the Treasurer’s Office as early as possible to discuss options.

Late Penalty Schedule for Horry Property Tax

South Carolina law sets penalties on unpaid tax that escalate the longer the bill remains unpaid. Interest accrues on both the tax and the penalty at a rate set by the state. Refer to the South Carolina Department of Revenue or the Horry County Treasurer for the exact penalty percentages and interest rate applied at each stage.

After the tax remains unpaid into the following year, the county advances the account toward the delinquent tax sale process. The Treasurer’s Office mails additional notices before moving an account into the sale pipeline.

Consequences of Skipping Payment

Unpaid Horry Property Tax bills do not vanish and do not pause. The county applies penalties, adds interest, and eventually lists the property on the annual delinquent tax sale. Once a property sells at the tax sale, the former owner has a limited time to redeem the parcel before losing ownership.

Common consequences of unpaid property tax bills include:

• Late penalties that stack on the original tax
• Monthly interest charges on the unpaid balance
• Listing on the public delinquent tax sale list
• Loss of the property through the redemption deed process
• Negative impact on future title transfers and refinance approvals

Homestead Exemption and Senior Property Tax Relief

South Carolina offers several relief programs that reduce Horry Property Tax bills for qualifying homeowners. The most common are the Homestead Exemption for primary residents, the Legal Residence assessment ratio, and targeted senior relief. Each program has its own application, deadline, and eligibility test.

The Homestead Exemption reduces a portion of the value on a primary residence from school operating millage. The exemption does not remove the property from the tax roll. It lowers the taxable value used to calculate part of the bill.

Eligibility for Common Horry County Tax Relief Programs

Qualifying for the Homestead Exemption requires the applicant to meet specific state-defined criteria related to age, disability, or occupancy. The Assessor reviews each application against the current state requirements before granting the exemption.

Common Horry Property Tax relief options include:

• Homestead Exemption for qualifying residents based on age or disability
• Legal Residence assessment ratio at 4 percent for owner-occupied primary homes
• Disabled veteran property tax exemption for service-connected disabilities
• Special assessment for agricultural land with qualifying use

How to Apply for Exemptions

Most exemption applications are filed with the Horry County Assessor’s Office rather than the Treasurer’s Office. The Assessor reviews ownership records, occupancy proof, age, and disability status before granting the exemption. Approved exemptions continue from year to year until the owner reports a change.

Standard documents commonly required to apply for Horry Property Tax relief include:

• Recorded deed showing ownership
• South Carolina driver’s license or state identification card
• Proof of age, such as a birth certificate or passport
• Disability documentation, when applicable
• Veteran discharge paperwork for disabled veteran claims

Legal Residence Versus Other Real Property in Horry County

The legal residence status is the single biggest driver of a Horry Property Tax bill. Owners who occupy a home as their primary residence and meet the state requirements receive the 4 percent assessment ratio. Owners who rent out the home, use it as a second residence, or leave it vacant receive the 6 percent ratio on other real estate.

Many out-of-state buyers or second-home owners do not realize the classification applies based on occupancy and intent. A deed that lists a Horry County address does not by itself trigger the 4 percent ratio. The owner must occupy the home full-time and apply for the legal residence status.

Documents Required to Claim Legal Residence

To claim legal residence status, owners must submit an application to the Assessor’s Office and supply supporting documents. The county reviews the documents each year to confirm the owner still lives at the property full-time.

Items commonly used to support a Horry Property Tax legal residence claim include:

• South Carolina driver’s license with the property address
• Vehicle registration showing the property address
• Voter registration at the property address
• Income tax filings listing the property as the primary residence
• Utility bills and homeowner insurance declarations

How to Appeal Horry County Property Tax Assessment

Property owners who believe the assessed value on their Horry Property Tax bill is too high have the right to appeal. The appeal window opens when the Assessor mails the assessment notice and closes on a published deadline, which commonly falls in the same window as the first property tax bill due date. The published county appeal deadline for the current cycle is January 15.

Appeals are filed with the county Board of Assessment Appeals, which is separate from the Assessor’s Office that made the original valuation. The board reviews evidence and decides whether the assessment should stay, drop, or in rare cases, rise.

Step-by-Step Appeal Process for Horry County

Filing an appeal starts with a written application and supporting evidence. The board schedules a hearing, the property owner presents the case, and the board issues a written decision. The decision can be appealed further to the South Carolina Administrative Law Court.

The general flow for a Horry Property Tax appeal looks like this:

1. Pull the most recent assessment notice and identify the appealed value.
2. Research comparable sales, lot size, condition, and recent improvements.
3. File the appeal form with the Board of Assessment Appeals before the deadline.
4. Submit supporting evidence, such as appraisals, photos, and sales data.
5. Attend the hearing and present the case to the board.
6. Receive a written decision and decide whether to accept or escalate.

Building a Strong Evidence Packet

The board relies on the evidence to make decisions. A strong packet typically includes comparable sales within the same neighborhood, documentation of property defects, photographs of damage, and a private appraisal. The owner should also address any recent improvements the Assessor may have included.

Evidence items that help a Horry Property Tax appeal include:

• Comparable sales from the past 12 months in the same subdivision
• Private appraisal report from a South Carolina licensed appraiser
• Photographs showing deferred maintenance, structural issues, or condition problems
• Documentation of any incorrect square footage, lot size, or feature data
• Income and expense statements for rental properties

Horry County Tax Delinquency and Tax Lien Sales

Delinquent Horry Property Tax accounts eventually move into the tax sale process. South Carolina counties conduct delinquent tax sales on a published schedule, and Horry County holds its annual sale in the fall cycle. Once a property sells at the tax sale, the former owner has a redemption period to reclaim the parcel before losing ownership.

The tax sale itself is a public auction. Bidders register in advance, place a deposit, and bid on parcels with unpaid taxes. The winning bidder receives a tax title rather than a warranty deed, which means the title may carry outstanding liens and may require a quiet title action to clear.

The South Carolina Redemption Period

South Carolina law provides a 12-month redemption period after a tax sale. During that time, the former owner can pay the taxes, penalties, interest, and any costs to reclaim the property. After the redemption period closes, the tax sale buyer can pursue a tax deed and complete the transfer.

Key facts about Horry Property Tax tax sales:

• Annual tax sale held each fall in the published county calendar
• Bidder deposits required in advance of registration
• Tax title issued to the winning bidder at the close of the sale
• 12-month statutory redemption period for the former owner
• Quiet title action often required before the new owner can sell the property

Commercial Property Tax in Horry County

Commercial Horry Property Tax bills follow the same 6 percent assessment ratio as other non-primary real estate. Commercial parcels include retail centers, office buildings, warehouses, hotels, restaurants, and multi-family complexes with five or more units. Each property class receives a unique valuation approach in the Assessor’s model.

Owners of commercial property should review the assessment each year, because income-producing properties often see larger valuation swings than residential homes. Successful appeals tend to focus on actual rent rolls, vacancy rates, and operating expenses.

Valuation Methods Used for Commercial Property

The Assessor uses recognized approaches to value a commercial parcel, including cost, sales comparison, and income methods. The income approach is the most common for hotels, apartments, and retail centers that generate measurable rent.

Commercial Horry Property Tax valuation relies on these general inputs:

• Building cost per square foot for the property type and class
• Recent sales of similar commercial properties in the same submarket
• Net operating income based on actual rent rolls and expenses
• Capitalization rates published for the local market

Vehicle and Personal Property Tax in Horry County

Horry Property Tax bills include more than real estate. The Auditor’s Office oversees personal property returns for vehicles, boats, and business equipment. Anyone who possessed personal property in the county as of December 31 must file a Personal Property Return (Form PT-100) when the property is not tied to a legal residence.

Failing to file the return results in an estimated assessment, which often runs higher than the actual value. Vehicle bills follow the same January 15 due date as real estate bills. Refer to the Horry County Auditor for the current rules on license registration holds and lien placement for unpaid vehicle tax.

How Personal Property Returns Work

Residents who keep their vehicles at their legal residence do not need to file a return. Renters, second-home owners, and business owners with equipment, inventory, or leased assets do need to file each year. The Auditor’s Office mails renewal notices to registered owners, and the return can be filed online or by mail.

Personal property that triggers a Horry Property Tax return includes:

• Motor vehicles titled in South Carolina but not tied to a legal residence
• Boats, watercraft, and boat motors
• Business furniture, fixtures, and equipment
• Leasehold improvements and tenant-installed assets
• Livestock and certain agricultural equipment

Accessing Horry County Tax Records and Public Maps

Property research in Horry County goes beyond a single tax record. The county publishes public records that pair parcel data with district codes, sales history, and tax sale status. Buyers, sellers, and real estate professionals use these resources to confirm a property’s location, size, and tax posture before closing.

The Register of Deeds maintains a separate database of recorded deeds, mortgages, liens, and plats. Both systems feed into the same parcel number, which makes it easy to cross-check a deed reference with the Assessor’s parcel data.

Public Resources for Horry County Property Research

Researchers can use the public land records portal to pull deed images, view the recorded instrument number, and print a copy for a small fee. The Assessor’s office provides the assessed value, exemption status, and district codes, while the Register of Deeds confirms who actually owns the parcel and who holds the mortgage.

The main Horry Property Tax research resources include:

• Land records search through the Assessor’s online portal
• Deed search through the Register of Deeds public system
• Parcel-based map resources tied to county assessment data
• Delinquent tax sale list published before the fall auction
• Tax bill history and payment status lookup through the Treasurer’s portal

Researchers can move between the land records and deed records systems using the same parcel number without retyping the owner name. The main entry point is the official Horry County Government website.

Property Tax Refunds and Payment Plans in Horry County

Overpayments on a Horry Property Tax bill can be reviewed through the Treasurer’s Office. Common refund situations include duplicate payments, escrow overpayments after a loan payoff, exemptions granted retroactively, and successful appeal adjustments. The refund check is mailed to the owner of record on the tax bill.

Property owners who cannot pay the full bill by January 15 should ask the Treasurer’s Office about a payment plan. South Carolina counties have the authority to set up installment arrangements that bring the account current within a defined window. Late penalties and interest continue to accrue during the plan, but the plan prevents the account from moving into the tax sale pipeline.

Common Triggers for Horry Property Tax Refunds

Refunds are processed only when there is a verifiable overage. The Treasurer’s Office reviews the account, confirms the source of the overpayment, and issues the refund by check. Processing time typically runs a few weeks after the request is approved.

Refunds on Horry Property Tax bills are usually triggered by:

• Retroactive legal residence approval that lowers the prior year bill
• Successful appeal that reduces the prior year value
• Duplicate payment from an escrow account and the owner
• Mortgage payoff that returns excess escrow funds
• Court-ordered adjustments from a quiet title or bankruptcy action

How Payment Plans Work

A payment plan allows the taxpayer to make monthly installments until the account reaches a zero balance. The plan includes any penalties and interest that have already accrued, plus interest on the remaining balance. Missed installments can void the plan and move the account back into the collection pipeline.

Steps to set up a Horry Property Tax payment plan include:

1. Contact the Treasurer’s Office before the account goes delinquent.
2. Confirm the total balance, including penalties and interest.
3. Sign a written installment agreement with a defined payoff date.
4. Make monthly payments on time for the life of the plan.
5. Pay off the remaining balance before the agreement expires.

Horry County Property Tax Calculator and Estimator

A Horry Property Tax calculator helps owners and buyers estimate the next bill before it arrives. The calculator uses the published millage rate, the assessment ratio, and the owner’s classification to produce a quick estimate. Online versions accept a market value, then apply the 4 percent or 6 percent ratio automatically.

Estimators are useful at three points in a real estate cycle. Buyers use them to compare two homes with different values. Sellers use them to project net proceeds at closing. Current owners use them to validate the Assessor’s value before deciding whether to appeal.

Inputs the Calculator Needs

A reliable Horry Property Tax estimate depends on accurate inputs. The market value, the legal residence status, the district code, and the millage rate all need to be set correctly. Wrong inputs produce wrong estimates, especially for properties in municipalities with separate millage.

Standard inputs for a Horry Property Tax estimate include:

• Estimated fair market value of the property
• Legal residence status, which sets the 4 percent or 6 percent ratio
• Parcel district or municipal code, which sets the millage
• Exemptions on file, such as Homestead Exemption relief
• Local millage rate for the current tax year

Real Estate Tax Records and Ownership Lookup

Real estate tax records in Horry County combine data from the Assessor, the Auditor, the Treasurer, and the Register of Deeds. Each office contributes a piece of the public record, and the parcel number ties them all together. Pulling a complete picture usually takes a few minutes through the public portals.

Title companies, attorneys, and surveyors rely on these records to clear title before a sale. Individual homeowners use the same records to verify that the county has correct ownership, correct exemptions, and correct valuation on file.

Using the Register of Deeds Database

The Register of Deeds records every deed, mortgage, lien, easement, and plat that affects real property in Horry County. The office maintains the official chain of title, and the public can search the index by name, parcel number, or instrument type. Recorded documents can be viewed online and printed for a small fee.

Documents available through the Horry Property Tax records system include:

• Warranty deeds and quitclaim deeds
• Mortgages, deeds of trust, and satisfactions
• Liens, judgments, and tax sale deeds
• Plats, easements, and right-of-way documents
• Power of attorney and beneficiary deeds

Contact, Local Details, and Map

The Horry County Assessor’s Office handles the records, valuation, exemptions, and ownership data that drive every Horry Property Tax bill. The office can be reached by phone, email, mail, or in person. Public terminals are available inside the Assessor’s office for residents who need help running a search.

Official website: https://www.horrycountysc.gov

Assessor Phone: (843) 915-5040

Assessor Email: hcg.Assessor@horrycountysc.gov

Frequently Asked Questions

Horry Property Tax information helps homeowners, buyers, and investors stay current on billing, payment options, exemptions, and appeals. Knowing where to find the tax bill, how to use the online portal, and whom to contact can prevent penalties and save money. Below are the most common questions with clear steps and real‑world tips.

How can I view my 2026 Horry County property tax bill online?

Visit the Horry County Taxpayer Services page and click Pay Online. Enter the parcel number or account ID, then verify the address. The portal displays the bill, taxable value, millage rate, and any exemptions applied. After reviewing, you can pay by credit card, ACH, or e‑check. If the portal shows a balance error, call (843) 915‑5040 for help or email hcg.Assessor@horrycountysc.gov.

What is the due date for Horry County property tax payments in 2026?

All real‑property taxes must be paid by January 15, 2026. Paying before the deadline avoids interest and penalty charges. You may split the payment into two installments: one due January 15 and a second due May 15. Use the online payment portal for both installments, or mail a check to the County Treasurer’s Office with your account number on the memo line.

Where can I find the Horry County tax delinquency list for potential investment properties?

The delinquent tax list uploads each fall to the official Horry County website under the Tax Collector section. Click the Delinquent Tax List link to download a CSV file showing parcel numbers, owner names, and amount owed. Review each record for liens, then contact the Assessor’s Office at (843) 915‑5040 to verify redemption rights before placing a bid.

How do I apply for the senior homestead exemption in Horry County?

Qualifying seniors must be 65 years or older, own and occupy the home as their primary residence, and meet income limits set by the county. Submit the exemption form online through the Assessor’s portal or mail it to 1301 Second Avenue, Conway, SC 29526. Attach proof of age, proof of residence, and a recent tax return. The office processes exemptions within 30 days, and the reduced assessment appears on the next tax bill.

What steps should I follow to appeal my Horry County property tax assessment?

First, review the notice mailed in early February. Gather evidence such as recent sales of comparable homes, a professional appraisal, or repair invoices. Fill out the Assessment Appeal Form available on the Assessor’s website and submit it by the January 15 deadline. After filing, a hearing is scheduled with the Board of Assessment Appeals. Bring all documents, be concise, and ask the board to adjust the value based on the evidence. Follow up with the office to confirm the final decision.