Affected political subdivisions must use a tax bill for real property that contains standard information as follows:

(1) tax year;

Terms Used In South Carolina Code 12-43-350

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(2) tax map number;

(3) property location;

(4) appraised value, taxable;

(5) tax amount;

(6) state homestead tax exemption pursuant to § 12-37-250, if applicable;

(7) state homestead tax exemption pursuant to § 12-37-220(B)(47) and the estimated value of the exemption and the amount of any credit against the property tax liability for county operations on owner-occupied residential property attributable to an excess balance in the Homestead Exemption Fund;

(8) local option sales tax credit, if applicable;

(9) any applicable fees;

(10) total tax due;

(11) tax due with penalties and applicable dates;

(12) prior year amount paid-only required to be shown if assessment is unchanged from prior year, except during reassessment years, in which case all properties must show the prior year tax amount.

The information required pursuant to this section must be contained in a "boxed" area measuring at least three inches square placed on the right side of the tax bill.

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