Property Tax Payments

The City of Florence City Council adopts a tax or millage rate by June 30 of each year for the upcoming fiscal year as part of the annual budget adoption process. The millage rate is applied to the property's assessed value. Real estate property taxes are collected by the Florence County Treasurer's Office and are due by January 15 of each year. Penalties are assessed to owners who do not pay property taxes by the due date each year. Failure to pay could result in forfeiture of property. Bills are mailed to the owner's last known address. It is the taxpayer's responsibility to keep the Florence County Tax Assessor's Office informed of current billing information for real property. Failure to receive a bill does not relieve the taxpayer of responsibility for paying it. For more information, or to notify the office of an address change for your real estate tax bill, contact the Florence County Tax Assessor's Office, located in the Florence County Complex, 180 N Irby Street, Florence, SC between 8:30am and 5:00pm, Monday through Friday, or call the office at 843-665-3056.

Local Tax Rates, Assessments, and Tax Credits

City of Florence tax or millage rates are set by June 30 of every year for the upcoming City of Florence fiscal year, which runs from July 1 to June 30. Rates are set by the City of Florence City Council as part of the annual budgeting process and budget ordinance adoption. The annual budget is adopted and the millage rate is set following a public hearing that is open to the public and two readings of the budget ordinance. A number of categories of property that are owned by individuals, business, and industry are subject to local City of Florence taxes. These properties include: *Real estate or real property such as land or home, including a manufactured or mobile home *Vehicles, including automobiles, trucks, and motorcycles *Watercraft *Aircraft *Business and Manufacturing property *Business and Manufacturing personal property

Property located within the City limits of Florence is taxed based on a millage rate set by the City of Florence City Council. The millage rate is applied to the property's assessed value.  Assessments are based on a percentage of the property's fair market value. Residential property is assessed at 4% of fair market value. Rental real property and business real property are assessed at 6% of fair market value. Manufacturing real property and manufacturing personal property and business personal property are assessed at 10.5% of fair market value. The assessment rate for privately owned vehicles is 6%. Property is taxed at a rate of $54.90 per $1000 of assessed value in the City of Florence.

A local option one cent sales tax is collected in the City of Florence in addition to state sales tax. This local option revenue is applied as a tax credit each year to all tax categories based on fair market value. Property tax credits reduce your property tax liability.

For more information about local tax rates, please contact the Florence County Treasurer's Office located on 180 N Irby Street, Florence, SC between 8:30am and 5:00pm, Monday through Friday, or call them at 843-665-3041.

For more information about local real estate tax assessment, contact the Florence County Tax Assessor's Office located on 180 N Irby Street, Florence, SC between 8:30am and 5:00pm, Monday through Friday, or call them at 843-665-3056.

For information about local vehicle, watercraft, airplane, manufacturing, manufacturing personal, or business personal tax assessments, contact the Florence County Auditor's Office located on 180 N Irby Street, Florence, SC between 8:30am and 5:00pm, Monday through Friday, or call them at 843-665-3088.

You may also contact the City of Florence Finance Department about your local municipal taxes located on the 3rd Floor of the City Center, 324 W Evans Street, Florence, SC between 8:30am and 5:00pm, Monday through Friday, or call them at 843-665-3162. 

Local Tax Payment Locations

The Florence County Treasurer's Office accepts local tax payments in the Florence County Complex, 180 N Irby Street, Florence between 8:30am and 5:00pm, Monday through Friday. You can also make your payment by mail. Remember never to pay by cash when mailing your payment.

Tax payments may be mailed to:

Florence County Treasurer
Florence County Complex
180 N Irby Street
Florence, SC 29501

You may also pay your City of Florence and Florence County property taxes online.

If you mail your payment, a receipt will be mailed back to you. You may also request a copy of your receipt from the office at any time after making payment. For more information about tax payments, or for directions to the local tax payment location, contact the Florence County Treasurer's Office at 843-665-3041.

Local Property Tax Payment Deadlines

City of Florence property taxes are collected by the Florence County Treasurer's Office. Property taxes are due and payable on or before January 15 of each year. If any deadline falls on a weekend or a holiday, the due date is generally the next working date. For more information about local property tax deadlines, contact the Florence County Treasurer's Office located in the Florence County Complex, 180 N Irby Street, Florence, SC between 8:30am and 5:00pm Monday through Friday, or call them at 843-665-3041.

You may also pay your City of Florence and Florence County property taxes online.

Delinquent Tax Collection

All property taxes for the City of Florence, with the exception of vehicle taxes, which are not paid by January 15, are assessed a 3% penalty on January 16. On February 2, unpaid taxes are assessed an additional 7% for a total of 10%. On March 17, unpaid taxes are assessed an additional 5% for a total of 15%, and additional collection costs are added. Unpaid delinquent property taxes for real property and mobile homes may be subject to collection through a public property sale by Florence County.

For more information about delinquent tax collection, due dates and penalties, contact the Florence County Delinquent Tax Collection Office located in the Florence County Complex, 180 N Irby Street, Florence between 8:30am and 5:00pm, Monday through Friday, or call the office at 843-665-3095.

Real Estate Tax Assessment

Real estate in the City of Florence is assessed by the Florence County Assessor's Office to establish a fair market value. A Florence County assessor will value the property based on the size and type of land and the nature of the development on the property. As required by state law, property is reassessed by the Florence County Assessor's Office every five years. Reassessment notices are mailed to all property owners around May following the period of reassessment. Property owners can review a history of assessments made to their property and others in the City of Florence in the real property book available in the Florence County Assessor's Office. Property owners who feel that their property has been assessed too high may appeal to the Florence County Assessor's Office. For more information about property assessment appeals, or to find out about having your property assessed, contact the Florence County Tax Assessor's Office, located in the Florence County Complex, 180 N Irby Street, Florence, SC between 8:30am and 5:00pm, Monday through Friday, or call the office at 843-665-3056.

Real Estate Tax Relief

South Carolina law provides for real estate tax relief for senior, disabled, and legally blind citizens who meet certain requirements. Generally, property owners must be at least 65 by December 31 of the previous year or be declared disabled by the Social Security Administration or be legally blind. Citizens who meet these qualifications should file an application for real estate tax relief in the Florence County Auditor's Office. For more information or to receive an application, contact the Florence County Auditor's Office located in the Florence County Complex, 180 N Irby Street, Florence between 8:30am and 5:00pm, Monday through Friday, or call the office at 843-665-3088.

Personal Property Tax

The Florence County Treasurer's Office collects personal property tax on tangible items located or registered in the City of Florence. Items such as automobiles, trucks, motorcycles, boats, airplanes, business personal property, and manufacturing personal property all qualify as personal property and are taxed at a rate which is applied to the assessed value of the property. This tax or millage rate is set by June 30 of each year by the City of Florence City Council for the next fiscal year as part of the annual budget adoption process. Mobile homes do not qualify as personal property; instead, these are categorized and taxed as real property.

All personal property tax bills, except vehicle tax bills, are mailed at the same time as real estate property taxes, usually around October, and are due by January 15 of each year. Failure to receive a bill does not relieve taxpayers of responsibility for paying the tax on time. Penalties are assessed to owners who do not pay personal property taxes by the due date each year. Vehicle property tax bills are mailed monthly and are due and payable in conjunction with vehicle registration through the Motor Vehicle Division of the South Carolina Department of Transportation. Payment of vehicle property tax is required as a condition of annual vehicle registration with the Motor Vehicle Division of the Department of Transportation.

For more information about personal property taxes and vehicle taxes, or to receive instructions for paying personal property taxes and vehicle taxes, contact the Florence County Auditor's Office located in the Florence County Complex, 180 N Irby Street, Florence, SC between 8:30am and 5:00pm, Monday through Friday, or call the office at 843-665-3088.