The Sumter County Treasurer does not determine property tax amounts. The amount of tax money needed is decided by each of the area's taxing authorities. The Assessor's Office determines appraisal values for real property while the Auditor calculates the tax.

In 1972, the S.C. General Assembly passed the Homestead Exemption Law which provides real estate property tax relief for South Carolinians who are age 65 and over, totally and permanently disabled, or legally blind. The exemption excludes the first $50,000 from the fair market value of your legal residence.

You may qualify for the Homestead Exemption if: 

• you are at least 65 years of age on or before December 31, preceding the tax year in which you wish to claim the exemption; OR 
• you are certified totally and permanently disabled by a state or federal agency; OR ARE legally blind; AND 
• you are a legal resident of South Carolina for at least one year on or before December 31 of the year prior to the exemption; AND 
• you HOLD fee simple title or partial title to your house, mobile home, or life estate on or before December 31 of the year prior to the exemption, and have been approved to receive the 4% legal residence tax assessment ratio, AND WERE a legal residence of South Carolina for one year. 

You should contact the County Auditor's office in order to provide proper documentation to qualify.

Sumter County Property tax dollars go to fund the following:

• To support administration of County government and public school system 
• To build and repair public buildings for County and schools 
• To pay expenses of court, county jail and law enforcement 
• To provide for fire protection 
• To pay salaries for County and school district employees.

Taxes are collected on the following schedule for the year that ended December 31:

September 30 - Books Open
January 1 - Taxes Due
January 17 - 3% Penalty
February 2 - 10% Penalty
March 17 - 15% Penalty - Turned over to Delinquent Tax Collector