Information Regarding Your Real Estate Taxes

Real Property tax notices are mailed to the owner of record after October 1st of the given tax year. Payment is due in full on or before January 15th of the following year. Other tax notices mailed in October in addition to real property tax notices include: mobile homes, watercraft, outboard motors, documented vessels, aircraft, furniture-fixture-appliance-equipment (FFAE), S.C. Department of Revenue and campers.

Payments

• Tax notices are mailed to property owners according to the address on file with Lexington County.
• Review tax notice thoroughly before paying.
• Options for paying the tax notice:

1. In person, at the Lexington County Treasurer's Office, with cash, check (payable to County of Lexington), or debit/credit card.  Convenience fees apply to all tax payments made with a credit or debit card.
2. Online with a debit/credit card or electronic check. Convenience fees apply to all tax payments made with a debit/credit card or electronic check.
3. Through the mail with check only. Make check payable to County of Lexington, include tax bill and write the bill number on the check. The United States postmark is the determining date for mailed payments as to whether or not penalty applies.
4. At the Lexington County Treasurer's Office night deposit box for convenient after business-hours payment. Checks only, made payable to the County of Lexington, include tax bill and write the bill number on the check. The night deposit box is located in front of the County Administration Building.

If your payment cannot be processed, it will be returned for the necessary corrections. Additional penalties and/or fees may accrue. Failure to receive bill does not exempt the account from penalty. The Lexington County Treasurer's Office is not responsible for mail that has been mishandled by the US Postal Service.

Penalties

The total tax payment is due by January 15th. If payment is postmarked after January 15th penalties accrue on the following dates: January 16, February 2 and March 17. Please contact our office or refer to the tax notice to obtain the correct amount due.

 

Penalty Appeals Board Hearings

If your tax notice has accrued penalties and fees and you believe Lexington County is at fault, you have the right to appeal these fees. Please contact the Treasurer’s Office at (803) 785-8217 for information on how to submit your written appeal request along with any documentation to substantiate your claim. Penalties will accrue during the appeal process if full payment is not received. Should the Lexington County Treasurer’s Office decide in your favor, a refund will be issued for penalties paid.

 

Installment Payments of Real Property Taxes

Lexington County taxpayers have the option to pay real property taxes (land, building, and mobile home) by installments on properties not already included in an escrow arrangement. An installment election is NOT allowed for personal vehicle, boat/motor, or real property paid through escrow. Those electing to participate will make five (5) payments in advance based on the previous year's tax amount. The balance due will be billed by November 15th of the tax year.

Note: Once a taxpayer enrolls in the installment program, they will be automatically enrolled in the program each year. Written consent is required if the taxpayer wishes not to participate in future years. 

Helpful information and Useful Hints

• Always review your tax notice and make address corrections before paying.

• Always include the bill number on check.  A bill number is assigned to each notice and is used when posting payments and making references.

• Always include the tax bill with payment.

• The Lexington County Treasurer's Office will mail a tax receipt upon payment to the address on the tax notice.

• Contact the Lexington County Tax Assessor (803) 785-8190 for the following:

1. Primary residence, farm or agricultural exemption discounts.
2. If real property (including mobile home) has been sold
3. For changes of address for real property Real Estate Refund Requests.
4. To inquire about appraisal values on real property. Questions regarding Rollback Taxes.

• Contact the Lexington County Auditor (803) 785-8181 (Prompt #2, Prompt #8) for the following:

1. Questions regarding Homestead Exemption discounts (65 years of age, blind or disabled).
2. Questions regarding vehicle tax exemptions for military personnel.
3. To apply for a vehicle tax refund.
4. To request changes on vehicle tax notices for vehicles sold, tags transferred, etc.
5. To contest the value of a vehicle.
6. To apply for high mileage.
7. To request estimate on vehicle taxes.
8. If watercraft/outboard motor, documented vessel, aircraft, FFAE or camper have been sold.
9. Changes of address for watercraft/outboard motor, documented vessel, aircraft, FFAE or camper.
10. To request millage information.

• TAX MAP NUMBER -- A ten (10) digit number that is assigned for property identification and location.