Horry County 4% Property Tax: How to Apply in 2026
November 7, 2026
November 7, 2026
Two homeowners can live on the same street in Myrtle Beach, own similarly priced houses, and receive very different property tax bills. One may have filed a legal residence application with Horry County. The other may still be taxed under the classification that applies to second homes and investment properties.
The difference can amount to thousands of dollars annually, depending on the property.
South Carolina uses two principal residential property tax assessment ratios: 4% for qualifying primary residences and 6% for properties that do not qualify. The distinction matters throughout Myrtle Beach, Carolina Forest, Market Common, Surfside Beach, Murrells Inlet, Conway, and the other communities within Horry County.
What catches some new homeowners off guard is that buying a primary residence doesn't automatically mean the county has approved the 4% classification in their name. There's an application process, and for the 2026 tax year, the filing deadline is January 15, 2027.
South Carolina property taxes begin with a property's taxable value, which is multiplied by an assessment ratio. Local millage rates and applicable exemptions or credits then determine the actual tax bill.
For a simplified example, consider a home valued at $450,000.
Assessment classification | Assessed value |
|---|---|
4% primary residence | $18,000 |
6% other residential property | $27,000 |
That's a $9,000 difference in the value used to calculate certain property taxes. It isn't a $9,000 difference in the tax bill itself.
There's another important consideration. Qualifying owner-occupied primary residences also receive relief from property taxes levied for school operating expenses. That benefit generally doesn't extend to second homes and rental properties.
Consequently, the final tax difference can be more significant than the assessment ratios alone suggest.
The precise amount depends on the property's taxable value, location, millage, and any other applicable exemptions.
This is one reason a property's current tax bill should never be treated as a guaranteed estimate of what its next owner will pay.
The legal residence classification generally applies to homeowners who own and occupy a property as their primary residence and are domiciled there.
A qualifying home may be a traditional single-family residence, condominium, townhome, or mobile home.
What matters is whether the property is genuinely the owner's legal residence under South Carolina law.
There are important limitations:
A homeowner who moves to Myrtle Beach from North Carolina, New York, Ohio, or another state should also consider whether any previous property tax exemptions or residency documentation need to be addressed.
Owning another home doesn't automatically settle the eligibility question. The county looks at the facts establishing legal residence.
The final determination belongs to the Horry County Assessor's Office.
For the 2026 tax year, Horry County has published an application window running from January 1, 2026, through January 15, 2027.
That means qualifying homeowners should submit their legal residence applications by January 15, 2027, to receive consideration for the 2026 tax year.
The timing deserves attention because South Carolina property taxes are billed in arrears. A homeowner receiving a tax notice in the fall may be looking at taxes associated with ownership and residency during that same calendar year.
If you've recently closed on a Myrtle Beach home, the better approach is to address your legal residence application soon after establishing residency rather than leaving it until a tax notice arrives.
Homeowners who already received approval generally do not need to reapply every year as long as the property remains their legal residence and there are no relevant ownership changes.
A change in ownership, including certain transfers within a family, may require a new application.
Horry County requires supporting documentation to establish that the property is your primary residence.
According to the county's legal residence instructions, applicants should be prepared to provide:
Married applicants should pay particular attention to the documentation requirements. Horry County may require information from a spouse even if that spouse isn't listed as an owner.
The county also provides additional instructions for active-duty military households and people whose circumstances don't fit the standard application.
If a required document isn't available, contact the Assessor's Office and explain the circumstances rather than assuming the application cannot be submitted.
The county's published instructions explain how to redact sensitive financial information from tax returns. Follow those instructions before providing copies.
Horry County provides an online application through its official taxpayer services website.
Start at the Horry County Taxpayer Services page and select the online application under Legal Residence.
You'll need your property's identification number, commonly called the PIN, along with your ownership and residency information.
The PIN can be located through Horry County's online land records resources.
Before beginning, gather your supporting documentation and make sure your identification and vehicle registrations reflect the correct residence.
If you need help with an unusual ownership situation or documentation requirement, contact the Horry County Assessor's Office directly.
Horry County Assessor's Office
1301 Second Avenue, Suite 1C08
Conway, SC 29526
Phone: 843-915-5040
The county is the authority responsible for reviewing and approving legal residence applications.
Imagine two homes in Carolina Forest listed at similar prices.
One is being sold by an owner who has used it as a primary residence for years. The other belongs to someone who purchased it as a vacation property.
Their tax histories can be dramatically different even when their homes have similar market values.
A buyer reviewing those figures online might conclude that one property is substantially less expensive to own.
But the previous owner's classification doesn't necessarily carry over to the purchaser.
The opposite situation is equally important. Someone purchasing a home from an investor may eventually qualify for the 4% legal residence assessment after establishing it as a primary home and receiving county approval.
That's why property tax estimates deserve their own conversation during a home purchase, particularly for people relocating to South Carolina.
Before building a monthly housing budget around a listing's advertised taxes, confirm how the property is currently classified and how your intended use could affect the next bill.
Not every property purchased along the Grand Strand will qualify for the 4% classification.
A vacation condominium in North Myrtle Beach, a rental home in Surfside Beach, or a second residence in Grande Dunes will generally fall under the 6% assessment classification if it isn't the owner's primary legal residence.
There is, however, another exemption worth understanding.
South Carolina provides a potential partial exemption associated with an assessable transfer of interest, commonly called the ATI exemption, for certain properties assessed at 6%.
Under qualifying circumstances, this can reduce the market value used for taxation following a transfer. It does not automatically reduce the final property tax bill by 25%.
Eligibility and filing requirements are separate from the legal residence application.
This is especially relevant to buyers comparing primary homes with properties intended for seasonal use or rental income.
For more coastal ownership considerations, see my article on what affects flood insurance costs in Myrtle Beach.
Do I have to apply for the 4% rate every year?
Generally, no. Once approved, the classification ordinarily continues while the property remains your qualifying legal residence and ownership circumstances remain unchanged.
Can I apply if I purchased my home during 2026?
Yes. South Carolina law allows qualifying homeowners who establish legal residence during the applicable tax year to receive the 4% assessment treatment for that year, subject to the county's eligibility and application requirements.
What if I still own a home in another state?
You may need additional documentation establishing which property is your legal residence. The county determines eligibility based on residency and other applicable requirements.
Just looking at homes in Myrtle Beach? How can I estimate property taxes before buying?
You don't have to be under contract to get a better idea of what your property taxes could look like. Both Horry County and Georgetown County offer online tax calculators that allow prospective buyers to estimate annual property taxes based on a home's value and intended use.
Whether you're exploring Market Common, Carolina Forest, Murrells Inlet, Pawleys Island, or another Grand Strand community, these tools are a great starting point for understanding the potential cost of ownership.
Just remember to select the appropriate assessment classification. A qualifying primary residence is generally assessed at 4%, while second homes and investment properties are generally assessed at 6%. Your actual tax bill may differ from the estimate.
Does the 4% classification mean I pay 4% of my home's value in taxes?
No. The 4% is an assessment ratio used to determine taxable assessed value. The actual tax bill is calculated using applicable millage rates, exemptions, and credits.
What happens if I miss the application deadline?
Contact the Horry County Assessor's Office promptly. The applicable tax year, filing date, and circumstances determine what options may be available. Do not assume a late application will receive retroactive approval.
There's plenty to organize when moving into a new home. Utilities, insurance, driver's licenses, vehicle registration, and the usual collection of things that somehow become urgent the week after closing.
The legal residence application belongs on that list.
It's one of those small administrative responsibilities that can have a meaningful effect on the ongoing cost of homeownership.
As a second-generation Myrtle Beach Realtor, I spend a great deal of time helping buyers understand what living along the Grand Strand actually costs. Property taxes are part of that conversation, especially when comparing primary residences, vacation homes, and investment properties.
If you're considering a move to the Myrtle Beach area, I'd be happy to help you explore the neighborhoods, understand the differences in ownership costs, and find a home that fits what you're looking for.
You can learn more about working with me at Myrtle Beach Megan.
This article is provided for general informational purposes and does not constitute legal or tax advice. Tax classifications, eligibility requirements, and deadlines should be confirmed with the Horry County Assessor's Office or a qualified tax professional. Information reflects guidance available as of November 2026.
A new sales tax begins May 2027, with property tax credits planned for homeowners, second-home owners, and other property taxpayers across Georgetown County.
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From buying and selling to real estate investing, Megan Parker delivers trusted guidance, local market expertise, and personalized solutions tailored to your goals. Her client-focused approach ensures a smooth, successful experience at every stage of your real estate journey.