South Carolina Property Tax Due Jan. 15, 2027: Penalty Dates

South Carolina real property tax for tax year 2026 is due by Friday, Jan. 15, 2027, and penalties begin Saturday, Jan. 16, Tuesday, Feb. 2 and Wednesday, March 17, according to Title 12, Chapter 45 of the state’s Code of Laws and five county pages read Nov. 14, 2026. The penalties add up to 3 percent, 10 percent and 15 percent of the tax. A $2,000 bill example, county wording and a printable penalty calendar follow.

No page read prints the words “January 15, 2027.” The year follows from the counties’ wording, “January 15 of the following year,” for bills on tax year 2026. Section 12-45-70(A) says “All taxes are due and payable between the thirtieth day of September and the fifteenth day of January.” Nothing in Chapter 45 moves the date for a weekend or holiday, and Jan. 15, 2027 is a Friday anyway.

South Carolina property tax penalty dates for 2027

Section 12-45-180(A) sets three steps. The auditor adds “a penalty of three percent” to a tax not paid before the 16th day of January, “an additional penalty of seven percent” if it is not paid before the second day of the next February, and “an additional penalty of five percent” if it is not paid before the 17th day of the next March. After that the treasurer issues a tax execution under Chapter 51.

Date	Weekday	What happens	Total penalty
Jan. 15, 2027	Friday	Last day to pay with no penalty	0
Jan. 16, 2027	Saturday	3 percent added	3 percent
Feb. 2, 2027	Tuesday	Further 7 percent added	10 percent
March 17, 2027	Wednesday	Further 5 percent added	15 percent

Put the four dates on the January 2027 calendar, the February 2027 calendar and the March 2027 calendar.

The statute’s first step reads “not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later.” If a county mails notices late, the 3 percent can start later than Jan. 16.

How much is the penalty on a $2,000 property tax bill?

The two bills below are made-up examples and the arithmetic is ours, from the percentages in the statute. Your bill shows your own base tax. The statute and the pages read do not state execution costs under Chapter 51, so none are included.

Paid	Penalty	$2,000 bill	$4,000 bill
On or before Jan. 15, 2027	0	$2,000	$4,000
Jan. 16 to Feb. 1	3 percent	$2,060	$4,120
Feb. 2 to March 16	10 percent	$2,200	$4,400
From March 17	15 percent	$2,300	$4,600

Greenville County words the steps as additions to the base tax: 3 percent after Jan. 15, 10 percent after Feb. 1 and 15 percent after March 16. That matches the table.

What do county pages say about the due date?

County	Due date wording	Penalty wording
Greenville County	Notices “issued annually on or after October 1st and are payable by January 15 with no penalty”	After Jan. 15 add 3 percent; after Feb. 1 add 10 percent; after March 16 add 15 percent
Charleston County	Taxes on real and other personal property (not motor vehicles) “are due by January 15 of the following year without penalty”	3 percent if paid after Jan. 15; 10 percent total if paid after Feb. 1; 15 percent total if paid after March 17
Horry County	“Payment is due in full on or before January 15th of the following year”; notices mailed Oct. 1	Penalties accrue Jan. 16, Feb. 2 and March 17 if postmarked after Jan. 15
Lexington County	On or before Jan. 15 of the following year	Penalties accrue Jan. 16, Feb. 2 and March 17
Richland County	“Penalties begin after January 15, based on state law”	Follows state law

Charleston County words the last step as “after March 17,” while the statute, Horry and Lexington say the 5 percent accrues on March 17. This story follows the statute. Pay online through Greenville County or Charleston County if your bill is there. For Spartanburg, York, Berkeley and other counties, use the schedule on your county treasurer’s page.

Does the postmark decide if a mailed payment is on time?

Section 12-45-180(A) says “The United States postmark is the determining date for mailed payments.” Horry and Lexington counties repeat the postmark rule on their pages. Greenville, Charleston and Richland did not on the pages read, so check your county’s page before relying on a mailed check near Jan. 15.

Is vehicle tax due on Jan. 15 too?

No. Richland County says vehicle taxes “are due by the last day of the month your decal expires.” Section 12-37-2610 ends the vehicle tax year on the last day of the month in which the registration expires. Vehicle tax is not on the Jan. 15 schedule, and the penalties above apply to the property tax bill.

What else changes the 2026 bill?

The South Carolina Department of Revenue (SCDOR) says the base homestead exemption covers “the first $50,000 in Fair Market Value of your Legal Residence.” For tax year 2026 the State also temporarily authorized an additional Homestead Exemption for certain qualifying recipients. The county auditor administers it. The page read gives no amount for the additional exemption, so ask your auditor whether it applies to your bill.

Richland County also offers a payment plan, and says “Your entire 2026 tax bill must be paid by September 30, 2027” under it. That is the plan’s end date only, and the Jan. 15 due date and penalties still come from state law.

Related property tax and deadline dates

Kentucky’s schedule is different: see Kentucky property tax 2026 and its penalty dates. In California, Los Angeles County’s first installment is late after Dec. 10. For dates that land on a weekend, see how weekend deadlines move.