Myrtle Beach Buyer Guide
Horry County Property Tax | Myrtle Beach Property Taxes
Updated September 2026 · 2025 tax-year millage. Horry County Council held the county rate at 52.1 mills in the budget it adopted in May 2026. Unincorporated figures checked against the Horry County Tax Estimator, September 2026.
Horry County Property Tax - Primary Vs. Secondary: 4% Vs. 6%
South Carolina has among the lowest property taxes in the country — and owner-occupied homes here get a further break most buyers do not expect.
South Carolina ranked 4th-lowest in the nation for real-estate property taxes in WalletHub's 2026 report, and Horry County sits among the lowest counties within the state. South Carolina residents enjoy property taxes that are almost comically "cheap" in comparison to what they were paying up North. Whether you intend to live year-round or just visit, you will almost certainly save on your annual tax bill.
Owner-Occupied Home
4%
Primary Residence
- Assessed at 4% of fair market value
- Exempt from the school operating millage
- Full-time South Carolina residents only
- You must apply after you buy
Vacation / Investment Property
6%
Second Home or Investment
- Assessed at 6% of fair market value
- School operating millage applies
- Part-time residents, vacation homes and rentals
- May qualify for the ATI exemption after a sale
The assessment ratio is only half the story. Under South Carolina's Act 388, an owner-occupied primary residence is also exempt from the school operating millage, which is the single largest component of the local rate. Between the lower ratio and that exemption, a primary residence is taxed at roughly a third of what the same house would cost a second-home owner.
The 4% rate does not happen automatically.
When purchasing a home in Myrtle Beach you MUST fill out the Legal Residence Application with the Horry County Assessor to qualify for the 4% primary residence rate. The legal deadline is January 15, the first penalty date for the first year you claim it, but Horry County asks owners to apply by May 31 so the bill mailed that fall is already at the 4% rate. File it as soon as you close, and expect to show a South Carolina driver's license and vehicle registration at the new address. Remember — this could save you thousands of dollars a year.
Your Property Tax Resets When You Buy
The tax bill on the listing is the seller's bill. Yours will be based on what you pay.
The most common question Ashley gets from buyers is "what are the taxes on this house?" The number on the listing sheet answers a different question. It is what the current owner pays on the value the Assessor gave the property years ago. In South Carolina a sale is an assessable transfer of interest, and the Assessor resets the taxable value to the market value at the time of sale — in practice, your purchase price. If you pay more than the seller's taxable value, and in this market you almost always will, your bill goes up to match. The new value takes effect for the tax year after you close.
What the Seller Pays
Taxable value from years ago: $250,000
× 4% (primary residence ratio)
= $10,000 assessed value
× .1455 (Myrtle Beach, 145.5 mills)
= about $1,455 on the listing sheet
What You Pay After Closing
Your purchase price: $450,000
× 4% (primary residence ratio)
= $18,000 assessed value
× .1455 (Myrtle Beach, 145.5 mills)
= about $2,619 — or $6,874 as a second home
Same house, same year, same millage. The bill nearly doubles for a full-time resident and is more than four times the seller's figure for a second-home buyer, because the 6% ratio and the school operating millage come in on top of the higher value. The 15% cap on value increases that protects owners at each countywide reassessment does not apply at a sale. Budget from the purchase price, not the seller's bill — the calculator on this page does that for you.
Ask about the ATI exemption.
A second home or investment property that has been reassessed because of a sale can qualify for the ATI exemption: up to 25% of the new market value is excluded, so tax is calculated on 75% of what you paid or the prior taxable value, whichever is higher. You must apply for it with the Assessor before January 31 of the first year it is to apply. Primary residences do not receive it, but the 4% rate and the school operating exemption save far more.
Tax bills are mailed in October and are due January 15. Taxes are paid in arrears, so at closing the seller credits you for their share of the current year, and the following January you pay the full year's bill.
Horry County Property Tax Calculator
The worked examples on this page assume a $350,000 home. Your home will not cost $350,000, and your taxes will be based on what you pay, not on what the seller pays today. Put in the price you are considering, pick the town or the unincorporated area, and see the annual bill as a primary residence or as a second home. The estimate uses the 2025 millage shown in the tables below.
About $2,037 a yearMyrtle Beach, primary residence, 145.5 mills
This calculator needs JavaScript. The table below gives the Myrtle Beach figures at prices from $200,000 to $1,000,000.
Millage rates are set annually and vary by municipality, school district and special tax district. The figures on this page are provided as a general guide only. Horry County publishes a Tax Estimator that will give you an exact figure for a specific property. Use it alongside these numbers, and consult a tax professional before making decisions. I am a REALTOR®, not a tax advisor.
How Much Property Tax Do I Pay in Myrtle Beach?
Inside the City of Myrtle Beach, a $300,000 home costs about $1,746 a year in property tax as a primary residence and about $4,583 a year as a second home or rental. The table gives the annual bill at other prices, using the 2025 city millage: 145.5 mills for a primary residence and 254.6 mills for a second home.
| Purchase price | Primary residence (4%) | Second home or rental (6%) |
|---|---|---|
| $200,000 | $1,164 | $3,055 |
| $300,000 | $1,746 | $4,583 |
| $400,000 | $2,328 | $6,110 |
| $500,000 | $2,910 | $7,638 |
| $750,000 | $4,365 | $11,457 |
| $1,000,000 | $5,820 | $15,276 |
Annual property tax inside the City of Myrtle Beach, 2025 millage, before any homestead or ATI exemption. Other towns and the unincorporated areas calculate differently — see the table by municipality below, or use the calculator for any price.
Estimating Horry County Property Tax
Millage is set annually. These are the 2025 rates for a property inside the City of Myrtle Beach, as published by the South Carolina Association of Counties from county auditor returns.
| 2025 millage component | Mills |
|---|---|
| Horry County (operations, capital, recreation, tech, senior services) | 52.1 |
| City of Myrtle Beach | 83.4 |
| School debt service | 10.0 |
| School operations — primary residences exempt | 109.1 |
| Primary residence total | 145.5 |
| Second home / investment total | 254.6 |
Millage varies by municipality, so a home outside the City of Myrtle Beach calculates differently. The next section shows every incorporated municipality in Horry County.
Primary Residence — 4% Rate
$350,000 Fair Market Value
× 4% (primary residence ratio)
= $14,000 assessed value
× .1455 (145.5 mills)
= about $2,037 due
Secondary Residence — 6% Rate
$350,000 Fair Market Value
× 6% (secondary residence ratio)
= $21,000 assessed value
× .2546 (254.6 mills)
= about $5,347 due
The same house costs a second-home owner roughly two and a half times what it costs an owner-occupier. That gap is the single most important thing for an out-of-state buyer to understand before making an offer.
These figures cover property tax only. Horry County also charges a road maintenance fee per registered vehicle and a stormwater fee on single-family properties in unincorporated areas.
Property Tax by Municipality in Horry County
Every property in Horry County pays the 52.1 mill county rate and the 10.0 mill school debt rate. What changes is the municipal rate on top, and whether the 109.1 mill school operating rate applies — primary residences are exempt from it.
| Municipality | Municipal or district mills | Primary residence (4%) | Second home (6%) |
|---|---|---|---|
| Unincorporated Horry County — Carolina Forest, Little River, Longs, Socastee, Forestbrook, Burgess (county fire district and solid waste) | 29.8 | $1,287 | $4,221 |
| Murrells Inlet and Garden City Beach — unincorporated (Murrells Inlet-Garden City fire district and solid waste) | 36.1 | $1,375 | $4,353 |
| Surfside Beach | 43.0 | $1,471 | $4,498 |
| Briarcliffe Acres | 45.0 | $1,499 | $4,540 |
| North Myrtle Beach | 45.0 | $1,499 | $4,540 |
| Aynor | 65.8 | $1,791 | $4,977 |
| Myrtle Beach | 83.4 | $2,037 | $5,347 |
| Conway | 98.1 | $2,243 | $5,655 |
| Loris | 108.0 | $2,381 | $5,863 |
Annual property tax on a $350,000 home, using 2025 millage. Inside a town, fire protection is part of the municipal rate. Outside a town there is no municipal rate, but the county fire district (20.2 mills plus 1.5 for apparatus) and the solid waste program (8.1 mills) apply instead, and Murrells Inlet and Garden City Beach have their own 28.0 mill fire district. A few addresses also sit in a watershed or improvement district that adds a little more. Confirm any specific property with the Horry County Auditor or the county's Tax Estimator.
Carolina Forest is not taxed like Myrtle Beach.
Most of the neighborhoods buyers ask about are unincorporated. Carolina Forest, Little River, Longs, Socastee and the rest of unincorporated Horry County pay no municipal millage. They pay the county fire district and solid waste millage instead, 29.8 mills in all, which is the lowest total rate in the county. On a $350,000 primary residence that is about $1,287 a year in Carolina Forest against $2,037 inside the City of Myrtle Beach. Murrells Inlet and Garden City Beach are unincorporated too, but they are served by their own fire district, so they run a little higher at 36.1 mills.
The spread is worth understanding before you choose a neighborhood. On the same $350,000 primary residence, a Carolina Forest address pays roughly $1,287 while a home in Loris pays $2,381 — almost twice as much, for identical value. Two beach towns sit at opposite ends too: Surfside Beach at 43.0 mills is the lowest municipal rate on the coast, while Myrtle Beach is nearly double that.
South of Murrells Inlet the county line changes everything. Pawleys Island, Litchfield and Georgetown are in Georgetown County, which sets its own millage and runs its own assessor's office, so the Horry County figures on this page do not apply there.
Condo Taxes in Myrtle Beach SC
A condo in Myrtle Beach is taxed the same way as a house. It is assessed at 4% of market value if it is your South Carolina legal residence and at 6% if it is a second home or a rental, and it pays the same millage as any other property in the same town. Each condo is assessed and billed on its own, separate from the HOA fee.
A condo owned as a second home or kept in a rental program pays the 6% rate and the school operating millage. A $400,000 oceanfront condo inside the City of Myrtle Beach runs about $6,110 a year as a second home, and about $2,328 a year as a full-time residence. Condos in North Myrtle Beach, Surfside Beach and Garden City Beach pay less, because their municipal or district millage is lower than Myrtle Beach's.
The reset at sale applies to condos too. The bill on the listing is the seller's, and yours will be based on what you pay. See my Myrtle Beach Condos for Sale By Price page for what to check on HOA fees and rental rules before you buy.
Property Tax on Rental Property in Myrtle Beach
Rental property in Myrtle Beach is taxed at the 6% rate. The 4% rate is only for the home you live in as your South Carolina legal residence, so a vacation rental, a long-term rental and a condo in a rental program all pay 6%, and all pay the school operating millage. On a $400,000 rental inside the City of Myrtle Beach that is about $6,110 a year.
A rental property reassessed after a sale can qualify for the ATI exemption, which taxes 75% of the new market value or the prior taxable value, whichever is higher. You must apply before January 31 of the first year it applies.
Short-term rentals, meaning stays of less than 90 days, also collect accommodations taxes and fees from guests. Those are not part of the property tax bill. They are added to the guest's rent and paid in by the owner, the rental company or the booking platform, and the combined rate depends on whether the property is in Myrtle Beach, North Myrtle Beach or unincorporated Horry County. A short-term rental inside Myrtle Beach or North Myrtle Beach also needs a city business license.
If you plan to rent out your primary residence for part of the year, talk to the Assessor first. The legal residence application asks whether the home is rented at any point during the year.
South Carolina Homestead Exemption Horry County
Are you 65 or older, permanently and totally disabled, or legally blind? If you have held South Carolina residency for at least one year and meet any of those criteria, the first $50,000 of your home's fair market value is exempted from your total property tax assessment under the homestead exemption.
Applied to the example above, that exemption would reduce a $350,000 primary residence to a $300,000 taxable value — roughly $291 a year saved on top of the primary residence rate.
Myrtle Beach Sales Tax
Myrtle Beach sales tax is currently 9%, made up of the 6% South Carolina state rate plus 3% in local add-ons — the maximum local rate permitted under state law. Combined with an already low cost of living, this really gives your dollar more mileage.
Groceries are exempt from state and local sales tax, and prescription medicine, dental prosthetics, electricity, natural gas and fuel oil are exempt from state sales tax.
Additional taxes apply in specific categories, such as the food and lodging tax in Myrtle Beach. That accommodations tax shifts some of the burden for capital improvements and infrastructure to visitors rather than residents. Remember to thank them for their business.
South Carolina Income Tax
South Carolina has a graduated income tax that broadly mirrors federal norms, recognizing most of the exemptions on your federal return, with brackets adjusted annually for inflation.
The state has been steadily reducing its top marginal rate since 2022 and has continued to do so, so the current rate is worth checking directly with the South Carolina Department of Revenue rather than relying on a figure published elsewhere.
Two points that matter most to the buyers moving here: Social Security income is fully exempt from South Carolina income tax, and there is no local income tax at county or city level.
1031 Tax Exchange
What is a 1031 Tax Exchange? If you have property that you could sell for a considerable profit you might consider the tax benefits of a 1031 Tax Exchange. This "tax free" real estate exchange really isn't tax free, just tax deferred. An investment property or vacation home with a rental record may qualify.
The property must be a "like-kind" exchange. This includes exchanging a condo for an office building, or a residential rental home for an apartment building. It is an effective way for investors to move up to a more expensive property, leveraging the additional cost against the deferred tax.
I have experience working with out of state buyers using the 1031 exchange locally to their advantage.
What This Means for Your Purchase
The difference between the 4% and 6% rates is the single biggest tax variable in a Myrtle Beach purchase, and it catches people out. A buyer who plans to make the beach house their primary residence in three years is paying the higher rate for those three years, and that needs to be in the budget from the start.
It also cuts the other way. If you are relocating here full time, the numbers are better than most people expect — and better than the figures you will find on plenty of other Myrtle Beach websites, which apply the full millage to primary residences and overstate the bill considerably.
Let me be your guide to purchasing a home in Myrtle Beach. Please refer to my Buying a Home page for greater detail about my process.
Frequently Asked Questions About Horry County Property Tax
Will my property tax be the same as the seller's?
No. A sale is an assessable transfer of interest in South Carolina, so the Assessor resets the taxable value to the market value at the time of sale, which is usually the purchase price. The new value applies from the tax year after closing. Estimate your bill from the price you pay, not from the seller's current bill.
What is the difference between the 4% and 6% property tax rates?
Full-time South Carolina residents are assessed at 4% of fair market value, while second homes and investment properties are assessed at 6%. Owner-occupied primary residences are also exempt from the school operating millage, so the total tax on a primary residence is roughly a third of what the same property costs a second-home owner.
Do out-of-state owners pay more property tax in Myrtle Beach?
Yes. The 4% rate is only for a South Carolina legal residence, so a home owned by someone who lives out of state is assessed at 6% and also pays the school operating millage. On a $350,000 home inside the City of Myrtle Beach that is about $5,347 a year, against about $2,037 for a full-time resident.
How do I qualify for the 4% primary residence rate?
You must file the Legal Residence Application with the Horry County Assessor. The 4% rate applies to owner-occupied primary residences only, and it is not applied automatically when you buy. The legal deadline is January 15, the first penalty date for the first tax year you claim it, but Horry County asks owners to apply by May 31 so the bill mailed that fall is already at the 4% rate.
What documents do I need for the 4% legal residence rate?
Horry County asks for a South Carolina driver's license or state ID for every owner living in the home and for a spouse, showing the current address; South Carolina registration for every vehicle you own, showing the current address; and your state and federal tax returns or an SSA-1099. A spouse must provide the documents even if he or she is not an owner and does not live in the home. The Assessor's checklist on the Horry County website lists everything required.
What is the ATI exemption in Horry County?
The ATI exemption excludes up to 25% of the new market value on a property assessed at 6% after a sale, so tax is calculated on 75% of the sale value or the prior taxable value, whichever is higher. You must apply with the Horry County Assessor before January 31 of the first year the exemption applies. It does not apply to primary residences.
What is the millage rate in Myrtle Beach?
For 2025 the components inside the City of Myrtle Beach were 52.1 mills for Horry County, 83.4 mills for the city, 10.0 mills for school debt and 109.1 mills for school operations. A primary residence pays 145.5 mills, and a second home pays 254.6 mills. Rates are set annually and vary by municipality.
How much is property tax on a $350,000 home in Myrtle Beach?
Using 2025 city millage, roughly $2,037 a year as a primary residence and roughly $5,347 a year as a second home or investment property. Horry County publishes a Tax Estimator that gives an exact figure for a specific property.
What are the property taxes on a condo in Myrtle Beach?
Condos are taxed like houses: 4% of market value as a legal residence and 6% as a second home or rental, at the local millage. A $400,000 condo inside the City of Myrtle Beach runs about $2,328 a year as a primary residence and about $6,110 a year as a second home or rental. Each condo gets its own tax bill, separate from the HOA fee.
What is the property tax rate on rental property in Myrtle Beach?
Rental property is assessed at 6% of market value and pays the school operating millage, whether it is rented short term or long term. Inside the City of Myrtle Beach that is 254.6 mills for 2025, or about $6,110 a year on a $400,000 property. Short-term rentals also collect accommodations taxes from guests, which are separate from the property tax bill.
Which Horry County town has the lowest property tax?
Among incorporated municipalities, Surfside Beach has the lowest municipal millage at 43.0, followed by Briarcliffe Acres and North Myrtle Beach at 45.0. Loris is the highest at 108.0 and Conway is 98.1. Unincorporated Horry County, which includes Carolina Forest, Little River, Longs and Socastee, pays no municipal millage; it pays the county fire district and solid waste millage instead, 29.8 mills in all, the lowest total rate in the county. Murrells Inlet and Garden City Beach have their own fire district at 36.1 mills.
When are Horry County property taxes due?
Tax bills are mailed in October and are due January 15 without penalty. Property taxes in South Carolina are paid in arrears, so at closing the seller credits the buyer for the seller's share of the current year.
What is the homestead exemption in South Carolina?
If you are 65 or older, permanently and totally disabled, or legally blind, and have held South Carolina residency for at least one year, the first $50,000 of your home's fair market value is exempt from property tax assessment.
What is the sales tax in Myrtle Beach?
Myrtle Beach sales tax is 9%, consisting of the 6% South Carolina state rate plus 3% in local add-ons. Groceries are exempt from state and local sales tax.
Is Social Security taxed in South Carolina?
No. Social Security income is fully exempt from South Carolina income tax, and there is no local income tax at county or city level.
Let's work together.
Questions about what a specific property would cost you in annual taxes? Ashley DeLong can run the numbers for the home you are considering.
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