Millage, Notices & Due Dates

• Taxes for the current year are based on property and ownership status as of December 31 of the preceding calendar year
• Property tax rolls are open by September 30 for payments to be made to the County Treasurer
• Taxes for the current year must be paid by January 15 of the following year, or penalties will be incurred:
  • Payments made after January 15 will incur a 3% penalty
  • Payments made after February 1 will incur a 10% penalty
  • Payments made after March 15 will incur a 15% penalty and execution costs imposed by the Delinquent Tax Collector

Tax Notice & Due Dates for Vehicles Registered with DMV

• Taxes due on renewal registration and decal by the last day of the registration month
• Taxes due 120 days from the purchase date when new registration and license plate are obtained through dealership
• Taxes due 45 days from the purchase date of a temporary license plate by a casual buyer
• If you are mailing your property tax payment, it must be postmarked no later than the due date to avoid penalty.
  • If the due date falls on a weekend or a state holiday, the due date is extended to the next business day.

Vehicle Registration Renewal & Purchase of New Vehicle

If you are making a payment for vehicle registration renewal and plan on transferring your current tag to another vehicle:

1. Pay your taxes in the Treasurer’s Office on your old vehicle
2. Go to DMV or Treasurer and receive your valid decal for old vehicle
3. Purchase new vehicle after new decal is on license plate
4. Go to DMV and transfer tag to your new vehicle

This will avoid confusion about the valid tag number and property taxes paid on your new vehicle.

Delinquent Tax Sale & Execution Schedule

For delinquent tax sale and execution schedule, visit the Tax Collector page.

Example of Tax Notice Calculations (Legal Residence)

• Fair Market Value: $100,000
• Multiplied by Assessment Ratio: $100,000 × 4%
• Equals Assessed Value: $100,000 × 4% = $4,000
• Multiplied by Millage Rate for District (0.3345): $4,000 × 0.3345
• Equals Total Taxes: $4,000 × 0.3345 = $1,366.20
• Less Credits (State and County): $1,366.20 − $673.20
• Equals Taxes Due by Property Owner: $1,366.20 − $673.20 = $693

Additional Factors in Calculation

• Millage rates change each year by district
• Credits can include:
  • Homestead Exemption
  • SC Tax Relief
  • Williamsburg County Sales Tax Credit
• Any fees not used in example calculation