In 2025, Columbia, South Carolina property taxes operate based on assessed property values, which are typically lower than market value due to exemptions such as homestead or senior exemptions. The median effective property tax rate in Columbia is about 1.04%, slightly above the national median. The median annual property tax bill is approximately $1,316, which is lower than the national average.
Property taxes in Columbia are calculated by applying local tax mill rates to the assessed value, which for owner-occupied primary residences is assessed at 4% of market value. Local assessors conduct a reappraisal every five years, capping value increases at 15% unless the property changes ownership or undergoes significant improvements. The total mill rate in Columbia can exceed 500 mills.
Richland County, where Columbia is located, has one of the higher effective property tax rates in South Carolina at 0.74%, but Columbia itself is slightly higher due to city-specific rates. Tax payments are due annually, and residents can pay online, by mail, or in person. There are ongoing efforts such as tax modernization plans aimed at addressing assessment and tax rates on commercial and rental properties.
Understanding available exemptions and how assessments are calculated can help homeowners potentially reduce their property tax burden. Additionally, being aware of payment deadlines and options is important to avoid penalties.
SOURCES
[1](https://www.ownwell.com/trends/south-carolina/richland-county/columbia)
[2](https://smartasset.com/taxes/south-carolina-property-tax-calculator)
[3](https://www.richlandcountysc.gov/Property-Business/Taxes/Property-Tax)
[4](https://columbiasc.gov/tax-modernization-plan-regarding-property-tax-rates-on-commercial-property-apartment-and-rental-homes/)
[5](https://www.richlandcountysc.gov/Property-Business/Taxes/Pay-Taxes)
