Assessments & Taxation



Property taxes continue to represent the main source of revenue for school districts, special tax districts and local government under the taxing authority established by the State of South Carolina. Property taxes fund schools, libraries, law enforcement, courts, jails, emergency medical services, and other public safety services. Consequently, the Office of the Assessor provides an essential function for all taxing entities in the County that rely on the annual property assessments our department generates.

The respective budgets for each entity (School, County, Municipality) are divided by their appropriate assessments to establish a millage rate. The millage rate is then applied back to each property to generate a tax bill. Each entity sets their budget and millage.

Budget divided by Assessments equals Millage Rate

Individual Assessment times Millage equals Tax Bill



Government Center, 1930 University Pkwy | Aiken, SC 29801 Aiken County Government | © 2017