Dillon County

Joy Snipes
401 W Main St Room 203
PO Box 32
Dillon, SC 29536

Phone: (843)774-1418
Fax: (843)841-3729
Hours of Operation: 8:30 am – 5:00 pm (Monday-Friday)
Email: dilloncountyauditor@dilloncountysc.org

Department Responsibilities
Pursuant to the South Carolina Constitution, the S.C. General Assembly established the Office of Auditor in each of the 46 counties in the state. The Dillon County Auditor’s Office operates under the oversight of the elected Dillon County Auditor.

The Auditor’s Office is responsible for the creation of all real and personal property tax bills in accordance and compliance with state law. The tax billing process includes assembling a complete listing and description of all taxable real and personal property into the official tax record and compiling the property tax millage rates of all governing authorities into an annual millage sheet. Additionally, the Auditor’s Office works with state and local tax authorities in the areas of budgeting, general obligation bonds, tax base certifications, and other required statutory and regulatory reporting matters. In addition, the Auditor’s Office:

• Grants the Homestead Exemption to eligible county residents in the year after they become 65, totally disabled or blind.
• Processes the refund of property taxes when a taxpayer sells his vehicle or moves out of state.
• Makes adjustments to the tax bills when notified by the Assessor or Department of Revenue of corrections in values or new ownership.
• Adjusts vehicle taxes when documentation of high mileage is received.
• Adds penalty charges to property taxes that have not been paid timely.
• Complies year-end assessment reports of all taxable property that is needed by Bond Attorneys, Department of Revenue, County, School Districts or other agencies.

Taxpayer Assistance
The Dillon County Auditor’s Office assists individual taxpayers with property tax issues related to vehicles, watercraft, aircraft, manufacturing, business personal property and vehicle tax exemptions. Assistance is provided in our office or by phone during business hours. You can also contact the Auditor’s Office by mail, fax, or e-mail.

SC Property Taxes & Exemptions
What Is A Millage Rate?
In South Carolina, the state uses a millage rate formula to determine property taxes.  Tax rates are determined by local tax authorities by dividing the amount of revenue they need to meet their budget by the total assessed value in the tax jurisdiction. Tax rates are expressed in mills, which is equal to $1 of tax per $1,000 in assessed value.

How Is Millage Or Property Tax Calculated In SC?
If you want to see a blank stare, just ask a taxpayer if he can explain what a mill represents on his tax bill. Admittedly understanding how millage is applied is a complex process.

A mill is the rate of tax used to calculate local property taxes. A tax bill includes a number of technical terms, including millage rate, assessment rate and assessed value.

SC Property Tax Terms

• Appraised value – fair market value of property
• Assessment ratio – percent of fair market value property upon which the tax rate will be applied
• Assessed value – taxable value of property = appraised value x assessment ratio
• Mill – one thousandth of one dollar (1/1,000 per $1)
• Millage or tax rate – tax rate applied to assessed value

How Your Property Taxes Are Calculated?
The South Carolina Constitution sets eight classifications of property, each with a different assessment rate. Legislators established the different rates so owners who earn an income from their property would pay a higher tax.

Therefore, manufacturing property has a 10.5 percent assessment rate and commercial property has a 6 percent rate, while owner-occupied residential property is assessed at 4 percent.

So exactly what is a mill? One mill is equal to one thousandth of a dollar per $1 of assessed property value.

If a city council approves a tax of 90 mills, then the taxpayer will pay $90 per $1,000 of assessed property value.   Here is the formula to calculate property taxes:

The value of a mill varies across the cities and towns in South Carolina. The cities with higher total assessed or taxable property values have the highest value per mill. Hilton Head Island’s total assessed property value is $555 million; therefore, the tax value per mill is $910,000. This means the city will collect $910,000 in total property taxes for every mill the council sets as its tax rate.

However, cities with low total property values do not raise as much revenue per mill. For example, the Town of Lane has a total assessed value of $550,000. Lane will collect only $531 per mill.

On average, property tax revenue represents 26 percent of a city’s total revenue. It is an important and stable source of revenue for cities to fund services such as police and fire protection, code enforcement and sanitation services. Councils must balance the needs for city services against the financial resources of their property owners when setting a city’s millage rate.

Overview of Motor Vehicles
Before registering a vehicle in South Carolina, you must pay personal property tax on your vehicle. Vehicle property taxes are based on the value of your vehicle and the tax district in which you live. Please note that car dealerships do not collect county property taxes.

Vehicle taxes are paid twelve months in advance. If you sell or dispose of your vehicles before the end of twelve months, you may be eligible for a refund. If you get a bill for a vehicle you no longer own, please call the Auditor’s Office prior to making any payment.

Click here to view or download the SC Motor Vehicle Policy publication.

Applications, Forms & Information

• Boat Owner’s Address Change
• Boat Residential Status Affidavit
• Boat Value Review
• High Mileage Appeal Form
• High Mileage Chart
• Recreational Vehicle Affidavit
• Vehicle Value Affidavit
• Vehicle Disposal Affidavit

Documents

• How To Register A Vehicle In Dillon County
• South Carolina Department of Motor Vehicles Information
• SC Individual Income Tax Guide
• Assessed Property By SC County (2018)
• SC Tax Collections By County (2018)
• Accommodations Tax By SC County (2016)
• Sales Taxes By SC County
• SC County Millage Cap (2021-2022)

For Historical Year-By-Year Millage Rate Information By County, Visit South Carolina Association of Counties website at: https://www.sccounties.org/research-information/property-tax-rates

For Historical Year-By-Year Millage Rate Cap Information, Visit The South Carolina Association of Counties website at: https://www.sccounties.org/research-information/millage-caps

Links

• South Carolina Department of Revenue
• SC Department of Revenue Publications For Personal & Business
• SC Department of Revenue Personal Income Tax Guide
• Business Personal Property Guide
• Property Exemptions For Veterans
• Homeowners Guide To Legal Residence In SC
• Moving To SC Guide
• SC Policy Manuals
• Dillon County Community Profile
• 2020 US Census Data By SC County
• South Carolina Office of the State Auditor

  Druscilla Blakely, Clerk To Council
Dillon County Administration
109 S 3rd Avenue
P.O Box 449
Dillon, SC 29536

Phone: (843) 774-1401
Fax: (843) 774-1443
Email: dblakely@dilloncountysc.org

County Council Meetings
Dillon County Council meets on the 4th Wednesday of each month beginning at 5 p.m. unless otherwise changed due to holidays. From time to time, Council approves a special called meeting. All special called meetings will be advertised in the local press and will also be posted on the County website and at the County Administration Building and Council Chambers.

2024 Dillon County Council Regular Called Meeting Schedule
Council Meets 4th Wednesday at 5 p.m.

Wednesday, January 24, 2024
Wednesday, February 28, 2024
Wednesday, March 27, 2024
Wednesday, April 24, 2024
Wednesday, May 22, 2024
Wednesday, June 26, 2024
Wednesday, July 24, 2024
Wednesday, August 28, 2024
Wednesday, September 25, 2024
Wednesday, October 23, 2024
Wednesday, November 20, 2024
Wednesday, December 18, 2024

County Council Meeting Place
County Council holds all meetings unless specified otherwise at the Dillon County Administration Building, Council Chambers, 109 S 3rd Avenue, Dillon, SC 29536

Requests To Address County Council
Should any person, group or organization request to be heard upon any matter at a regular or special meeting of Council, such person, group or organization shall submit a written request to the Chairman of County Council to place such matter on the agenda for the meeting at least seven (7) days prior to the date set for such meeting. The request shall specifically state the reason for the appearance.

The written request should be sent by USPS mail, hand delivered, or faxed to the Clerk to County Council. To make a request or for more information contact:

Druscilla Blakely, Clerk to Council
109 S 3rd Avenue
P.O Box 449
Dillon, SC 29536

Phone: (843) 774-1401
Fax: (843) 774-1443
Email: dblakely@dilloncountysc.org

2024 Council Agendas & Minutes

     February 6, 2024      Agenda  Minutes

2023 Council Agendas & Minutes

2022 Council Agendas & Minutes

 For agendas and minutes prior to 2022 you can click on the link below and go to the Dillon County Council Agendas & Minutes Archive Page.

• Agendas and Minutes Archive

The Dillon County Council has the power to create Boards and Commissions that assist the Council and staff with work important to the citizens of Dillon County.  Dillon County Council appoints members of each Board or Commission. Many Boards, Commissions, or Committees are created so that each of the 7 Council members appoint a member so that each of the 7 Districts of the County are represented.  Each Board, Commission, or Committee has its own mission, rules, and regulations as set and approved by County Council.  

The current Boards & Commission are:

• Dillon County Airport Commission
• Dillon County Library Board of Trustees
• Dillon County Planning Commission
• Dillon County Zoning Board of Appeals
• Dillon County Public-Private Economic Development Partnership Board
• Dillon County Transportation Committee
• Dillon County Conversation District

Interested In Serving On A County Board, Commission or Committee?
Any citizen of Dillon County can request and apply to serve on any of the Boards, Commissions, or Committees.  County Council has final say on those selected for each vacancy, but all applications will be reviewed and considered. If interested in serving on one of the Dillon County Boards, Commissions, or Committees contact your Council member or the Clerk To Council at:

Druscilla Blakely, Clerk To Council
Dillon County Administration
109 S 3rd Avenue
P.O Box 449
Dillon, SC 29536

Phone: (843) 774-1401
Fax: (843) 774-1443
Email: dblakely@dilloncountysc.org

County Council Member Contact Information