Understanding Horry County Property Tax Requirements For 2026

Horry County property taxes are administered by the Horry County Treasurer’s Office in conjunction with the Assessor’s Office. This guide serves to clarify current assessment cycles, payment deadlines, and millage rate structures effective for the 2026 tax year.

The Assessment Cycle and Market Value Determination

In South Carolina, property tax is fundamentally based on the assessed value of your real estate or personal property. The Horry County Assessor’s Office determines the Fair Market Value (FMV) of all taxable properties. For 2026, the assessment process follows state-mandated guidelines where property is categorized into specific classes, each carrying a unique assessment ratio.

Owner-occupied residential properties—those qualifying for the Legal Residence Exemption—are assessed at 4% of their FMV. In contrast, non-owner-occupied secondary homes, investment properties, and commercial real estate are assessed at 6% of their FMV. It is critical for property owners to verify their legal residence status with the Auditor’s Office to ensure the lower assessment ratio is applied, as failing to file this application can result in a significant tax burden increase.

2026 Tax Rate Components and Millage Calculations

Calculating your property tax involves more than just the assessed value; it requires understanding the total millage rate applied to your specific tax district. The millage rate is the tax rate used to calculate local property taxes and represents the amount per $1,000 of the assessed value.

The total millage rate for any given property in Horry County is a cumulative sum of the following:

• Horry County Government (General Fund and Debt Service)
• Horry County School District (Operations and Bonds)
• Municipal Taxes (If located within city limits like Myrtle Beach, Conway, or North Myrtle Beach)
• Special Tax Districts (Fire service areas, stormwater management, or road improvement districts)

These rates are set annually by the Horry County Council and the respective governing bodies of local municipalities. Because property values are subject to reassessment cycles and budgetary requirements, your final tax bill in 2026 may fluctuate compared to previous years due to millage adjustments designed to offset inflation or fund infrastructure growth.

Payment Schedules and Important 2026 Deadlines

The Horry County Treasurer’s Office enforces strict collection timelines. Understanding these dates is essential to avoid the imposition of statutory penalties.

1. Tax Bill Issuance: Property tax notices are typically mailed in the fall of 2026, usually by mid-October.
2. Standard Due Date: Payment is due in full by January 15, 2027, to avoid penalties.
3. Penalty Phase 1: If payment is not received by January 15, 2027, a 3% penalty is applied.
4. Penalty Phase 2: If unpaid by February 1, 2027, an additional 7% penalty is added.
5. Penalty Phase 3: If unpaid by March 16, 2027, a final 5% penalty is added, bringing the total penalty to 15%.

Once the delinquency date passes in mid-March, the account is considered for the tax sale process. If taxes remain unpaid after the specified grace periods, the property may be advertised and sold at a public auction to satisfy the tax lien.

Comparison of Property Tax Classifications

The following table outlines the structural differences in how various property types are taxed within Horry County.

Exemptions and Relief Programs for Taxpayers

Horry County provides several avenues for property tax relief, primarily targeted toward senior citizens and disabled residents.

Homestead Exemption Program The Homestead Exemption is a state-funded program that exempts the first $50,000 of the fair market value of your legal residence from all property taxes for school operations. To qualify for the 2026 cycle, you must be age 65 or older, or totally and permanently disabled, or legally blind as of December 31, 2025. You must also hold fee-simple title to the property.

Additional relief may be available through the South Carolina Taxpayer Bill of Rights, which places caps on the amount that property values can increase during reassessment years, preventing excessive volatility in your tax bill. Always confirm your eligibility for these exemptions with the County Auditor well before the payment deadline.

Frequently Asked Questions regarding Horry County Taxes

What should I do if I do not receive my tax notice in October 2026? You are responsible for paying your taxes regardless of whether you receive a mailed notice. If you have not received your bill by late October, contact the Horry County Treasurer’s Office immediately to verify your mailing address and obtain a duplicate bill.

Can I pay my Horry County property taxes online? Yes, the county maintains an online payment portal where you can pay via credit card, debit card, or electronic check. Note that online payments usually incur a service fee, and it is recommended to complete the transaction several days before the deadline to ensure processing time.

How is the "Legal Residence" status verified? The Assessor's Office reviews your application based on documentation such as your voter registration card, vehicle registration, and income tax returns. You must be physically residing in the property as your primary home to qualify for the 4% ratio.

What happens to my property if I cannot pay by the March deadline? If taxes remain unpaid after the final March penalty date, the property becomes subject to the delinquent tax sale. The county will initiate a legal process to auction the property to recover the unpaid taxes, interest, and costs of the sale.

Are there different tax rates for different school districts within Horry County? While the Horry County School District covers the majority of the county, the specific millage rate can vary slightly depending on debt service levies associated with specific school bonds in different areas of the county.

Managing Your Tax Obligations

Proactive management of your tax obligations is the most effective way to avoid penalties and potential tax sales. Homeowners should regularly review their tax records via the Horry County Treasurer’s portal to ensure their property classification is accurate and that all applicable exemptions are applied. For those purchasing new property in 2026, ensure that your closing attorney has filed the necessary documentation for your homestead exemption, as this is not always an automatic process. If you believe your property has been incorrectly assessed, you have the right to file a formal appeal with the Assessor’s Office within the statutory window following your assessment notice.

For further inquiries or to make a payment, please visit the official Horry County government website or visit the Treasurer’s office located in the Horry County Government and Justice Center in Conway.