Lexington County, SC Property Tax: $1,136/yr (2026)
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The effective property tax rate in Lexington County is 0.52% of assessed home value. On a home at the county median value of $217,700, that works out to about $1,132 per year, or $94 per month. Lexington County is located in central South Carolina, and is home to approximately 300,370 residents.
About Lexington County
Lexington County covers approximately 698.6 square miles in South Carolina. The county is home to about 300,370 residents living in roughly 130,874 housing units, of which 70.9% are owner-occupied. The median household income is $75,014, and the median home was built in 1992.
Lexington County borders Aiken County, Calhoun County, Newberry County, Orangeburg County, Richland County — useful comparisons if you're considering nearby areas with potentially different tax rates.
How Property Taxes Work in South Carolina
Property taxes in South Carolina are administered at the county level. Each county sets a millage rate applied to the assessed value of real property — the effective rate above accounts for any partial assessments and exemptions already built into the local tax base. Assessed value can differ meaningfully from current market value depending on how often the county reassesses and what fraction of market value it uses.
Most counties in South Carolina offer exemptions that reduce the taxable assessed value: homestead exemptions for primary residences, senior exemptions, disability exemptions, and veteran exemptions are common. These reduce your effective rate below the county-wide average shown here. Contact the Lexington County Assessor's office to learn which exemptions apply to your property and when to file.
Lexington County vs. Neighboring Counties
| Location | Eff. Rate | Median Home | Annual Tax |
|---|---|---|---|
| Lexington County, SC | 0.52% | $217,700 | $1,132 |
| South Carolina state average | 0.54% | — | $1,176* |
| Aiken County | 0.43% | $199,500 | $862 |
| Calhoun County | 0.42% | $148,800 | $630 |
| Newberry County | 0.69% | $158,200 | $1,090 |
| Orangeburg County | 0.66% | $109,700 | $724 |
| Richland County | 0.70% | $224,200 | $1,569 |
| US national average | 1.10% | $281,900 | $3,101 |
*State average annual tax computed at Lexington County's median home value of $217,700. Source: US Census ACS 2023 5-year estimates.
Frequently Asked Questions
How does Lexington County's property tax rate compare to the rest of South Carolina?
At 0.52%, Lexington County is lower than the South Carolina state average of 0.54%. On a home at the county median of $217,700, that means about $1,132 per year — versus $1,176 at the state average rate, a difference of $44 per year. Compared to the national average of 1.10%, Lexington County is below average.
What's a typical annual property tax bill in Lexington County?
For a home at the county median value of $217,700, the annual property tax in Lexington County is approximately $1,132 — or about $94 per month. For a home worth $326,550, expect around $1,698 per year. For a $435,400 home, approximately $2,264 per year. Use the calculator above to estimate taxes for any assessed value.
Where do I appeal a Lexington County property tax assessment?
Property assessment appeals in Lexington County are handled by the Lexington County Assessor's office. Most jurisdictions require filing within 30–90 days of receiving your assessment notice — confirm the specific deadline with the assessor's office before submitting, as deadlines and procedures vary by county. A successful appeal can reduce your assessed value and lower your tax bill for the current and future tax years.
What exemptions are available in Lexington County?
South Carolina counties commonly offer homestead exemptions for owner-occupied primary residences, senior citizen exemptions for qualifying homeowners aged 65 and older, exemptions for disabled residents, and veterans' exemptions. Each exemption reduces your assessed taxable value, which in turn reduces your effective tax rate below the county-wide 0.52% shown here. Contact the Lexington County Assessor's office to confirm which exemptions are available and the application deadlines.
Data sources: US Census Bureau ACS 2023 5-Year Estimates, US Census Gazetteer (2024), County Adjacency File