South Carolina Taxes for People Relocating to the Upstate

South Carolina assesses owner-occupied homes at 4 percent of value and second homes and rentals at 6 percent, and that gap is the biggest surprise for buyers coming from out of state — it can change a monthly payment meaningfully on the same house in the same Upstate neighborhood.

The 4 percent legal residence rate is not automatic; you have to apply for it with the county assessor. If you are buying a second home on one of the lakes or an investment property, budget at 6 percent from the start rather than hoping.