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State Municipal Index • SC
South Carolina Property Tax Drift Index
State Avg Drift Score
49/100
South Carolina Municipal Risk Briefing
State Comptroller & US Census Bureau (SC)August 2026
South Carolina maintains an average TaxDrift Score of 49/100 across monitored jurisdictions. Overlapping municipal bond issuances and assessment equalization rollbacks determine local millage carrying costs under statutory rules.
Population
5,373,555
Avg Effective Tax Rate
1.1%
Total Tracked Muni Debt
$24.2B
Counties Monitored
12
Statutory Tax Caps & Voter-Approval Rules (SC)
Act 388 exempts owner-occupied homes from school operations property tax, funded by 1% sales tax.
Audited Counties in South Carolina
South Carolina County Tax Drift Leaderboard
0 Jurisdictions Audited| Rank | Jurisdiction | Drift Score | Risk Tier | Muni Debt / Cap | CAD Lag Spread | 3-Yr Tax Shock | Audit |
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