Property taxes are to be paid at the Anderson County Courthouse. City property taxes are due on or before January 15 every year. After that date, a 15% penalty is added and the taxes become delinquent. If your taxes are paid by another party, such as a bank or mortgage company, you should forward the tax notice to them.
As a convenience to our citizens, please remember that the City accepts Visa and Master Card as a form of payment for City business licenses, building permits, utility payments, and traffic and court fines.
Revenue Classifications
The City's largest single source of revenue is property tax, which is 43% of General Fund revenues. South Carolina law allows municipalities to levy tax on real and personal property as assessed. The City's tax rate was increased in 1988 to 128 mills, but reduced to 119 mills due to reassessment. The increase was necessary to purchase capital equipment. The millage was increased again in 1992 to 124 but reduced to 122 mills due to reassessment. At that time, City Council restricted 5 mills to capital equipment purchases each year. There has been no millage increase since that time. This is the eighth consecutive year that the millage rate has been 122 mills.
Major revenue classifications are described below:
| Market value | $100,000 |
| x Assessment ratio | x 4% |
| Assessed value | 4,000 |
| x Millage rate | x .122 |
| Tax Bill | $488 |