Lee County, South Carolina Property Taxes
Property Taxes in Lee County, South Carolina
Median Lee County effective property tax rate: 0.77%, significantly lower than the national median of 1.02%.
Median Lee County home value: $24,720
Median annual Lee County tax bill: $219, lower than the national median property tax bill of $2,400.
How are property taxes in Lee County calculated?
Property taxes in Lee County are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding your county's property tax system, exemptions, and reduction opportunities can lead to significant savings. Whether you live in Lee County or another part of Lee County, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
Lee County, South Carolina Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
0.77%
Estimate Property Tax Bill
$190
$177
How Does the Lee County Property Tax Calculator Work?
Use this Lee County property tax calculator to estimate your annual property tax bill. Enter your property's assessed value and our calculator applies Lee County's median effective tax rate of 0.77% to generate your estimate.
Enter your property's estimated assessed value — the figure the appraisal district assigns for tax purposes, which is typically lower than market value after applicable exemptions. Our calculator uses the median effective rate for a more accurate estimate than the statutory millage rate alone.
Your actual bill may vary based on your specific exemptions, local school district levies, and any special assessment districts that apply to your property. Lee County's median tax rate is lower than South Carolina's 0.66% and below the national median property tax rate of 1.02%.
For a more precise estimate, scroll down to explore city and ZIP code-level tax rate trends across Lee County.
Property Tax Rates Across Lee County, South Carolina
What Are Effective Property Tax Rates Across Lee County?
Local government entities set tax rates, which vary widely across Lee County. Each year, the county estimates its budget for public services and divides that total by the assessed value of all taxable property within its jurisdiction.
Below, compare Lee County's effective property tax rate to other counties in South Carolina or the U.S. median of 1.02%.
Lee County's median effective rate stands at 0.77%, which is lower than the national median of 1.02%. Within Lee County, the highest rate is found in Rembert at 0.78%, while Hartsville has the lowest at 0.75%.
These variations reflect differences in local school district levies, special assessment districts assessments, and special district bonds — which compound the base county rate.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Lee County Tax Rate
0.77%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective South Carolina Tax Rate
0.66%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Lee County, South Carolina
| City | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Bethune | 0.26% | 0.61% | 0.78% | 2.16% | 2.18% |
| Camden | 0.17% | 0.63% | 0.77% | 2.13% | 2.18% |
| Cassatt | 0.47% | 0.70% | 0.76% | 1.92% | 2.16% |
| Dalzell | 0.16% | 0.63% | 0.76% | 0.83% | 2.15% |
| Elliott | 0.25% | 0.34% | 0.75% | 0.76% | 1.37% |
| Hartsville | 0.31% | 0.56% | 0.75% | 0.80% | 2.13% |
| Mayesville | 0.12% | 0.60% | 0.76% | 2.14% | 2.17% |
| Rembert | 0.10% | 0.71% | 0.78% | 2.14% | 2.16% |
| Sumter | 0.20% | 0.65% | 0.76% | 2.13% | 2.16% |
| Bishopville | N/A | N/A | N/A | N/A | N/A |
| Lamar | N/A | N/A | N/A | N/A | N/A |
| Lynchburg | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Assessment Values Across Lee County, South Carolina
When examining property taxes in Lee County, understanding the distinction between market value and assessed value is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Lee County, assessment notices are sent in the spring each year. They'll typically reach your mailbox by the middle of April.
Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Lee County.
For example, the median tax bill in Lee County is $219, with tax bills ranging significantly across the county. Sumter has the highest median home price at $33,145.
Property Tax Assessment Values Across Lee County, South Carolina
Source: Ownwell
$10,995
$22,070
$33,145
Median Lee County Market Value
$24,720
Median South Carolina Market Value
$188,850
Median United States Market Value
$235,294
Property Tax Assessment Values Across Lee County, South Carolina
| City | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Bethune | $9,418 | $13,855 | $30,220 | $88,135 | $283,862 |
| Camden | $6,895 | $11,348 | $24,430 | $54,530 | $108,057 |
| Cassatt | $5,412 | $11,695 | $30,260 | $63,968 | $151,971 |
| Dalzell | $6,598 | $15,450 | $29,890 | $65,810 | $137,019 |
| Elliott | $5,564 | $6,755 | $10,995 | $57,318 | $86,395 |
| Hartsville | $4,132 | $10,110 | $23,400 | $86,385 | $265,145 |
| Mayesville | $7,840 | $14,432 | $30,675 | $64,785 | $107,927 |
| Rembert | $7,189 | $13,112 | $27,858 | $53,370 | $94,187 |
| Sumter | $5,323 | $9,662 | $33,145 | $75,232 | $168,214 |
| Bishopville | N/A | N/A | N/A | N/A | N/A |
| Lamar | N/A | N/A | N/A | N/A | N/A |
| Lynchburg | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Bills Across Lee County, South Carolina
Property tax bills in Lee County are based on a home’s assessed value, which is then multiplied by the local tax rate to determine what a homeowner owes. The assessed value reflects the market value of the property, and local taxing authorities use that figure to calculate the final bill. Factors such as the home’s location, property characteristics, and any applicable exemptions can all affect the amount due.
In Lee County, property tax bills vary widely from one homeowner to another. The median home price is $24,720, while tax bills range from $102 at the 25th percentile to $422 at the 75th percentile and $813 at the 90th percentile. Some areas, like Bethune, have a highest median tax bill of $725.00, while Elliott has the lowest at $181.00. For homeowners, this means property taxes can be a meaningful part of annual housing costs, especially when assessed values rise.
Median Lee County Tax Bill
$219
Median South Carolina Tax Bill
$1,227
Median United States Tax Bill
$2,400
Property Tax Bills Across Lee County, South Carolina
| City | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Bethune | $227 | $340 | $725 | $948 | $1,988 |
| Camden | $49 | $104 | $197 | $394 | $836 |
| Cassatt | $45 | $109 | $248 | $424 | $1,040 |
| Dalzell | $55 | $114 | $235 | $428 | $718 |
| Elliott | $66 | $113 | $181 | $369 | $626 |
| Hartsville | $64 | $88 | $200 | $523 | $1,446 |
| Mayesville | $44 | $130 | $258 | $517 | $770 |
| Rembert | $58 | $113 | $253 | $462 | $1,051 |
| Sumter | $38 | $106 | $250 | $480 | $1,050 |
| Bishopville | N/A | N/A | N/A | N/A | N/A |
| Lamar | N/A | N/A | N/A | N/A | N/A |
| Lynchburg | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Don't miss the deadline to appeal!
Dates | |
|---|---|
| Appeal Deadline | January 15 |
Links | |
|---|---|
| Lee Tax Assessor | |
| Website | www.qpublic.net |