Horry County, South Carolina Property Guide • 2026
Search Myrtle Beach–Area Property Values, Taxes, Parcels, GIS and Deeds
Horry County real-property values are maintained by the Horry County Assessor’s Office, led by Lawrence “Larry” Roscoe. The county’s Land Records system can connect a property’s PIN, owner, address, building characteristics, taxable value, market value, transfer history, permits and valuation history.
South Carolina divides the tax process among several offices. The Assessor values real estate and decides Legal Residence/agricultural applications; Auditor Tina Hardee maintains the tax roll, handles Homestead and personal-property functions; Treasurer Angie Jones collects taxes; and Register of Deeds Marion D. Foxworth III maintains deeds, mortgages, liens and plats.
Find PIN, owner, address and property card
Compare 4% legal residence vs 6% property
Check tax balance, penalties and receipts
Search GIS, deeds, ATI and exemptions
Assessor
Lawrence “Larry” Roscoe
Assessor phone
843-915-5040
Treasurer
Angie Jones
Real-property due date
January 15
Last reviewed
August 7, 2026
What Horry County Property Owners Need to Know Right Now
The next major countywide event is the 2026 tax-bill mailing. Horry County’s normal real-property cycle mails notices around October 1 for the current tax year, with full payment due January 15 of the following year. Therefore, 2026 real-property bills are expected in the fall and are due January 15, 2027.
Old 2025 bill unpaid?
The bill mailed in October 2025 was due January 15, 2026. It is now delinquent if still unpaid.
Free login now required
Since March 16, 2026, Horry requires a free county login for online systems displaying property addresses, including Land Records, GIS and tax/assessor tools.
Current value cycle
Horry’s current real-property value framework comes from the 2024 countywide reassessment, subject to later transfers, improvements and corrections.
2026 tax rate
Do not copy an older total millage figure. Your bill combines county, school, municipality and any applicable special-district levies.
Do not confuse “2026 tax records” with the bill paid in January 2026. A tax notice paid January 15, 2026 was the 2025 tax-year bill. The 2026 tax-year real-property bill follows later in 2026 and is due January 15, 2027.
Assessor vs Auditor vs Treasurer vs Register of Deeds
Assessor
- Real-property appraisal
- Market / taxable value
- Ownership records
- Legal Residence
- Agricultural use
- ATI valuation
- Real-property appeals
Auditor
- Tax roll
- Tax calculations
- Homestead Exemption
- PT-100 returns
- Vehicles / boats
- Business personal property
- Tax-roll adjustments
Treasurer
- Tax payments
- Tax receipts
- Current balance
- Installments
- Delinquent tax
- Tax lien sale
- Payment processing
Register of Deeds
- Deeds
- Mortgages
- Deeds of trust
- Liens
- Releases
- Plats
- Recording alerts
The “tax assessor” does not collect the tax. Horry’s Assessor can correct a real-property value or classification, but the Treasurer is the office that accepts payment. Homestead is handled by the Auditor, not the Assessor.
Jump to a Horry County Property Task
How to Search Horry County Property by Owner, Address or PIN
Open Horry County Land Records.
Go to the official Land Records login.
Create or sign into a free Horry County account.
This became mandatory March 16, 2026 for systems displaying property-address information.
Search the address or owner.
If an exact street address fails, simplify the street name or use the owner’s last name.
Copy the property PIN.
Horry uses a PIN as a major identifier across property, GIS and tax research.
Open the Property Card.
Verify owner, mailing address, neighborhood, district, legal acreage and parcel identity.
Review the primary building.
Check year built, finished area, bedrooms, bathrooms and other improvement details.
Compare Taxable Values with Market Values.
These can differ because of reassessment caps or special valuation rules.
Read Transfer of Ownership.
Horry property cards can show seller, buyer, consideration, transfer date and deed book/page.
Review Valuation Record.
Compare 2019, 2024 and later value events instead of looking only at the latest total.
Check permits and memos.
These can explain new construction, ATI changes, legal-residence approvals and assessment corrections.
Why Horry County Property Search Now Shows a Login Screen
Horry County changed online access in March 2026. A free user login is now required for county platforms that display property-address data, including Land Records, GIS and tax/assessor services.
It is not a paid subscription
Create the county account using the registration option shown on the sign-in page.
One login protects several tools
The change covers property-address information across multiple Horry County platforms.
Do not assume the tool is closed
The login screen is the new access workflow—not evidence that public property records disappeared.
Micro-step: Open Land Records → choose Register if you do not have an account → create the free user profile → sign in → return to the property search.
What Horry County Land Records Tell You
| Field | What it means | How to use it |
|---|---|---|
| PIN | Primary parcel identifier used by Horry property systems. | Copy it before tax, GIS or estimator research. |
| TMS | Tax-map style identifier where available. | Useful for historical and legal property research. |
| District | Tax/location district such as Myrtle Beach, North Myrtle Beach, Socastee or another county area. | Helps explain municipality and tax-jurisdiction differences. |
| Market Value | Assessor’s fair-market appraisal. | Primary value for market appraisal and appeal analysis. |
| Taxable Value | Value used after applicable statutory limitations or special valuation rules. | Can differ from market value because of the reassessment cap. |
| Transfer | Seller, buyer, consideration and deed information. | Important for ATI analysis after a purchase. |
| Deed Book / Page | Recording reference tied to a transaction. | Take it to the Register of Deeds search. |
| Valuation Record | Historical appraisal changes by year. | Spot reassessment, ATI and improvement changes. |
| Permits | Imported permitting history associated with the parcel. | Check additions, pools, structures and improvement timing. |
| Memo | Internal assessment-event notes shown on some property cards. | Can reveal ATI, special assessment or correction history. |
2024 Reassessment, the 15% Cap and 2026 Property Values
Horry County implemented its latest countywide reassessment for the 2024 property-tax year. Before that, the 2019 reassessment values formed the countywide base.
1. Market research
Assessor studies sales and property characteristics.
Value must reflect current market evidence.
2. 2024 reassessment
New countywide fair-market values were established.
First new countywide cycle since 2019.
3. 15% limitation
Reassessment-related increases are generally limited to 15% within the five-year period.
Market and taxable values can differ.
4. Exceptions
New improvements and ATI transfers are not protected by the same reassessment cap.
Recent buyers should check carefully.
5. Tax calculation
Auditor applies assessment ratio and certified millage.
Treasurer collects the final bill.
The 15% cap does not mean your tax bill can rise only 15%. It is a limitation on certain reassessment-related fair-market-value increases. Assessment ratio, school taxes, municipal taxes, district levies, new construction and ATI can produce a different tax result.
4% Legal Residence vs 6% Second Home or Investment Property
4% Legal Residence
Applies to a qualifying owner-occupied permanent South Carolina home after approval by the Assessor. Qualifying legal residences also receive the school operating-tax credit.
6% Non-Legal Residence
Normally applies when property has not been approved as the owner’s legal residence, including many second homes, vacation properties and investment properties.
Confirm this is your permanent home.
Legal Residence does not apply to a home maintained principally for vacation or recreation.
Open Horry County Online Services.
Use the official Online Services page.
Select “Legal Residence Application.”
Follow the county application rather than mailing an unofficial form.
Provide requested ownership and domicile evidence.
The Assessor reviews whether the owner actually owns and occupies the home as the permanent residence.
Check the parcel after approval.
Make sure the classification is corrected before assuming the tax bill will reflect 4%.
Notify the Assessor if eligibility changes.
Owners must report a change in qualifying use rather than continuing to claim a residence they no longer occupy.
2026 filing timing: Horry’s assessment guide states that the owner or agent must apply for the 4% ratio before the first penalty date for the tax year being claimed. For the 2026 tax year, that means do not wait beyond the January 2027 penalty threshold. Apply promptly so the classification can be reviewed before the bill becomes delinquent.
Up to five contiguous acres: Horry’s Legal Residence guide states that the qualifying residential property can include no more than five contiguous acres, and non-residential portions do not automatically receive the 4% treatment.
Assessable Transfer of Interest: Why Taxable Value Can Jump After Purchase
South Carolina’s Assessable Transfer of Interest (ATI) rule can reset a property’s fair-market value after a qualifying transfer. This is especially important when buying oceanfront condos, vacation rentals, second homes, commercial buildings or investment property whose prior owner had a capped taxable value.
Purchase can trigger appraisal
A qualifying transfer can cause the property to be appraised at fair market value following the transfer.
15% cap may disappear
ATI value is an exception to the ordinary countywide-reassessment 15% limitation.
Buyer should estimate future tax
Never assume the seller’s current tax bill will continue after closing.
Commercial ATI Exemption
For eligible real property assessed at 6%, South Carolina provides a partial commercial ATI exemption. Horry County’s current application explains that the exemption can remove up to 25% of the ATI fair-market value, resulting in a taxable value of 75% of ATI value or the prior fair-market value, whichever is higher.
Deadline matters: Horry’s Commercial ATI Exemption application states that the owner or agent must apply before January 31 of the year in which the exemption is first applied.
Assessor Forms: ATI Exemption
Open the official forms page → select Commercial ATI Exemption → review the eligibility statements before filing.
Use Horry County’s Official Property Tax Estimator
Find the property PIN first.
Use Land Records to locate the PIN by owner or address.
Open the official Tax Estimator.
Go to Horry County Tax Estimator.
Enter the PIN and required property value.
Use the current parcel data rather than a listing-site estimate.
Compare Legal Residence and Non-Legal Residence.
The estimator is designed to show the difference between qualifying 4% property and ordinary 6% property.
Check municipality.
Where appropriate, the tool can include municipal millage.
Treat the result as an estimate.
The county expressly warns that the estimator is not a final bill and may not fit parcels containing multiple property types.
Buyer warning: For a recently purchased 6% property, first consider ATI. Using the seller’s old taxable value can materially understate the future tax.
How to Search and Pay Horry County Property Taxes
Open Horry County Tax Payer Services.
Go to the official tax hub.
Select “Pay Online” or “Tax Payments & Receipts.”
This routes you into the authorized Treasurer payment system.
Sign in when the property-address system requests it.
Free login requirements have applied since March 16, 2026.
Search the exact parcel / notice.
Match PIN, tax-map number, owner and property address with Land Records.
Check the tax year.
A January 2026 payment normally relates to the 2025 property-tax year.
Review every line on the bill.
One notice can include county, school, municipality, special tax districts and other authorized charges.
Check escrow before paying.
Mortgage companies commonly remit real-property taxes before the January deadline.
Review penalties on an old bill.
Never pay the face amount printed on a delinquent notice without checking the current balance.
Select the payment method.
eCheck, card, phone, mail and in-person methods have different processing costs.
Save the receipt.
Duplicate receipts can also be obtained through the county’s online tax services.
Online, Phone and Counter Payment Fees
Online eCheck
Free
Online credit/debit
2.35% processor fee
Phone eCheck
$0.50 service fee
Phone credit/debit
2.35% plus $0.50
In-office credit card
2.35%
In-office debit card
$3.95 flat charge
Pay by phone
843-428-2126
County share of fee
Horry County states it receives no portion of the payment-processor charges.
Browser tip: Horry County currently advises that online payment cannot be processed using Safari; Chrome or Edge is recommended.
Delinquent-tax block: If delinquent taxes are owed, the county says current bills cannot be accepted online or by phone. Resolve the delinquent account through the Treasurer’s Delinquent Tax Department.
Property Tax and Filing Calendar
2025 tax due
Last day to pay the 2025 real-property bill without first penalty.
First penalty
Penalty begins on unpaid prior-year real-property tax.
Delinquent
Unpaid real property reaches delinquent status under Horry’s collection schedule.
Delinquent notice
Treasurer generally mails delinquent notices April 1 or as soon thereafter as practical.
2026 bill
Normal mailing date for current-year real-property notices.
Tax sale season
Annual delinquent real-property tax sale is normally advertised and held in this period.
2026 tax due
2026 tax-year bill due January 15, 2027.
Penalty sequence: Horry identifies penalty dates of January 16, February 2 and March 17. Check the live tax account for the exact current amount rather than calculating the penalty yourself.
What Happens When Horry County Real Property Taxes Stay Unpaid?
January 16
First statutory penalty period begins after the January 15 deadline.
February 2
Another penalty stage applies to the unpaid account.
March 17
Taxes are treated as delinquent and move into delinquent-tax collection.
April onward
Delinquent, certified and levy notices can follow before tax-sale advertising.
Search the current tax balance.
Do not use an old paper bill.
Determine whether the account is already delinquent.
Current bills cannot be paid online or by phone when delinquent taxes remain.
Contact Delinquent Tax when necessary.
This is a Treasurer sub-department, not an Assessor appeal matter.
Ask whether levy or sale action has begun.
Notices can be posted to delinquent real estate after certified notice.
Request the exact payoff date amount.
Penalties and costs can change as collection progresses.
Tax sale is serious: Horry advertises delinquent real estate for three consecutive Thursdays before its annual tax sale. Do not wait for the November sale advertisement to resolve an old account.
Horry County Delinquent Tax
Review the current collection sequence, notices and tax-sale information.
How to Appeal a Horry County Real-Property Assessment
Assessment notice received
When the Assessor issues a qualifying value-change notice, serve a written objection within 90 days.
No assessment notice
To challenge the current tax year without a notice, the written objection must generally reach the Assessor by January 15 of the following year.
Assessor decision received
A taxpayer generally has 30 days to appeal the Assessor’s response to the County Board of Assessment Appeals.
What can be challenged?
- Fair-market value
- Special-use value
- Assessment ratio
- Property-tax assessment
- Percentage change
- Acreage or lot count
- Property location
- Tax-map number
- Property characteristics
- Classification evidence
Evidence to prepare
- Assessment notice
- Current Land Records card
- Comparable sales
- Recent appraisal
- Interior/exterior photos
- Repair estimates
- Correct square footage
- Permit information
- Flood or condition evidence
- Deed / legal-description documents
Paying does not automatically replace the appeal deadline. If you disagree with a property notice, preserve the written protest deadline even while you investigate the tax amount.
Official Horry County Appeal Rules
Review 90-day notice objections, January 15 no-notice appeals and the 30-day Board appeal period.
South Carolina Homestead Exemption in Horry County
The South Carolina Homestead Tax Exemption can remove up to $50,000 of the value of a qualifying legal residence from certain property-tax calculations.
Senior homeowner
Applicant can qualify by being age 65 or older as of December 31 preceding the exemption year.
The property must already qualify for the 4% primary-residence ratio.
Other qualifying routes
Total disability or total blindness can qualify under South Carolina rules when proper certification is supplied.
State residency
Horry states that the homeowner must have been a South Carolina legal resident for at least one year before the qualifying date.
Applications go to the Auditor.
Legal Residence and Homestead are different. The Assessor approves the 4% Legal Residence classification. The Auditor determines eligibility for Homestead Exemption.
Apply for Homestead
Open Online Services → choose Homestead Exemption Application.
Homestead line
Horry County Auditor
843-915-5051
843-915-5051
Horry County Agricultural Property Assessment & Rollback Taxes
Qualifying agricultural land can be valued according to agricultural use rather than ordinary market value. Depending on ownership structure, qualifying agricultural real property can receive a 4% or 6% assessment ratio on its agricultural-use value.
Individual / qualifying entity
Certain qualifying agricultural ownership structures can receive the 4% agricultural assessment.
Other corporations
Agricultural property owned by entities outside the statutory 4% category can be assessed at 6%.
Use must actually qualify
Agricultural zoning alone does not automatically establish agricultural-use tax treatment.
Rollback-tax exposure: If qualifying agricultural property changes to a non-agricultural use, South Carolina can impose rollback taxes for the year of change plus the immediately preceding four tax years.
Filing timing: Horry’s assessment guide places agricultural-use filing under the same “before the first penalty date” framework used for special assessment applications. Apply early rather than waiting until a tax bill is already in delinquency.
Agriculture Use Application
Open Assessor Forms → select Agriculture Use → review current qualification and ownership requirements.
PT-100, Furniture, Fixtures and Short-Term Rental Property
Horry County’s Tax Payer Services instructs owners to review the PT-100 Personal Property Return when property owned in Horry County as of December 31 was not the owner’s legal residence. This is especially important for furnished vacation properties, rentals and business-use assets.
Auditor handles Horry filings
The County Auditor processes Personal Property Returns and maintains the related tax roll.
Furniture / fixtures / equipment
Taxable personal property can be separate from the real-estate parcel itself.
Business return timing
South Carolina business personal-property returns are generally due four months after the business accounting year-end.
December 31 year-end example
A business closing its books December 31 normally has an April 30 filing deadline.
Myrtle Beach BPP office
1201 21st Avenue North, Myrtle Beach, SC 29577.
Business Personal Property
843-915-5054
Do not assume paying the real-estate bill covers rental furnishings. A second home or short-term rental can involve separate personal-property reporting depending on ownership and use.
PT-100 and Inventory Forms
Open official Tax Payer Forms → Personal Property → choose the applicable PT-100 or inventory form.
Horry County Property Tax Installment Program
The Treasurer offers an installment plan for qualifying parcels. It spreads estimated payments across five dates before the final annual tax bill.
February 15
Installment 1
April 15
Installment 2
June 15
Installment 3
August 15
Installment 4
October 15
Final installment payment date
Calculation
Each scheduled amount is based on 16.67% of the prior-year tax amount.
No online installment payment
Horry directs installment participants to in-person, mail or drop-box methods.
Final bill
Treasurer mails the final notice no later than November 15; any remaining amount is due January 15.
Enrollment deadline: The application must reach the Treasurer before January 15 of the tax year for which you want the installment program. Separate applications are required for separate parcels.
Installment Payment Program
Review qualification, coupon schedule, payment methods and application instructions.
Use Horry County GIS for Parcel Location and District Context
Locate the parcel visually
Compare parcel geometry with roads, subdivisions and neighboring tracts.
Check the PIN
Link the mapped tract with the Land Records property card.
Review taxing geography
Location can matter for municipality and special-district charges.
Myrtle Beach vs unincorporated county
A mailing address containing “Myrtle Beach” does not by itself prove that the parcel is inside the City of Myrtle Beach.
Free login
Property-address GIS access now uses the Horry County account requirement.
GIS contact
843-915-5240
hcg.itgis@horrycountysc.gov
hcg.itgis@horrycountysc.gov
Horry GIS is not a survey. The county expressly states that the parcel fabric is used for taxing purposes and not for survey purposes. For a boundary, encroachment or closing issue, use recorded plats/deeds and a licensed surveyor.
Open Horry County GIS
Read the disclaimer → choose “I Understand – Enter” → sign in if requested → search the parcel.
Horry County Deeds, Mortgages, Liens and Recording Alerts
The Horry County Register of Deeds is led by Marion D. Foxworth III. The office maintains deeds, mortgages, plats and other recorded land records used to verify legal transactions affecting real estate.
Start with Land Records.
Copy owner name, PIN, transfer date and deed book/page.
Open the Register of Deeds.
Use the official ROD website.
Select Deed Search / Records Research.
Search the current and previous owner as grantor or grantee.
Match book/page and legal description.
This helps distinguish similarly named owners or adjacent parcels.
Search beyond the deed.
Review mortgages, liens, releases, plats and other relevant recordings.
Request the proper copy when needed.
Official or certified copies may be required for legal, estate, lender or court use.
Free fraud-alert tool: Horry County Register of Deeds offers a Recording Notification Service that monitors the registry for new filings associated with a registered name.
Recording Notification Service
Register for Horry County’s free property-recording alert service.
What to Check Before Buying Horry County Property
| Property type | Records to verify | Most important tax risk |
|---|---|---|
| Primary Myrtle Beach-area home | PIN, Land Records, deed, tax history, municipality, Legal Residence. | Failure to obtain 4% Legal Residence can leave property at 6%. |
| Oceanfront / resort condo | PIN, taxable vs market value, transfer history, tax bill, deed. | ATI can reset value after purchase; many units remain 6% property. |
| Short-term rental | Real-estate card, PT-100 requirements, business/rental furnishings, tax district. | Separate personal-property reporting may apply. |
| Commercial building | Transfer value, 6% assessment, ATI exemption eligibility and tax authorities. | January 31 Commercial ATI Exemption deadline. |
| Farm / acreage | Agricultural-use approval, acreage, deed, market/use value. | Change of use can create five-year rollback-tax exposure. |
| Senior residence | 4% Legal Residence plus Auditor Homestead status. | Legal Residence does not automatically create Homestead Exemption. |
| Property with unpaid taxes | Treasurer balance, delinquent status, tax-sale/FLC history. | Current online bill may be blocked when prior delinquency exists. |
| Boundary-sensitive lot | GIS, deed, plat and survey. | Parcel GIS is not legal boundary evidence. |
Horry County Property Office Contacts
Assessor of Property
Lawrence “Larry” Roscoe
1301 Second Avenue
Conway, SC 29526
843-915-5040
Fax: 843-915-6040
hcg.Assessor@horrycountysc.gov
Monday–Friday, 8 a.m.–5 p.m.
1301 Second Avenue
Conway, SC 29526
843-915-5040
Fax: 843-915-6040
hcg.Assessor@horrycountysc.gov
Monday–Friday, 8 a.m.–5 p.m.
County Auditor
Tina Hardee
1301 Second Avenue, Suite 1C41
Conway, SC 29526
843-915-5050
Homestead: 843-915-5051
Monday–Friday, 8 a.m.–5 p.m.
1301 Second Avenue, Suite 1C41
Conway, SC 29526
843-915-5050
Homestead: 843-915-5051
Monday–Friday, 8 a.m.–5 p.m.
County Treasurer
Angie Jones
1301 Second Avenue
Conway, SC 29526
843-915-5470
treasurer@horrycountysc.gov
Monday–Friday, 8 a.m.–5 p.m.
1301 Second Avenue
Conway, SC 29526
843-915-5470
treasurer@horrycountysc.gov
Monday–Friday, 8 a.m.–5 p.m.
Register of Deeds
Marion D. Foxworth III
1301 Second Avenue
Conway, SC 29526
843-915-5430
hcg.RegisterOfDeeds@horrycountysc.gov
Monday–Friday, 8 a.m.–4:45 p.m.
1301 Second Avenue
Conway, SC 29526
843-915-5430
hcg.RegisterOfDeeds@horrycountysc.gov
Monday–Friday, 8 a.m.–4:45 p.m.
IT / GIS
843-915-5240
hcg.itgis@horrycountysc.gov
hcg.itgis@horrycountysc.gov
Horry County Property Search Problems and Fixes
| Problem | Practical fix | Correct office |
|---|---|---|
| Land Records shows login | Create the free Horry County user account required since March 16, 2026. | County online services |
| Owner search has many results | Match PIN, district, legal acreage and situs address. | Assessor |
| Taxable value is below market value | Review the 15% reassessment cap and any special valuation history. | Assessor |
| Purchased property tax jumped | Check whether the sale was an Assessable Transfer of Interest. | Assessor |
| Primary home still at 6% | Submit or follow up on Legal Residence application. | Assessor |
| Age 65 but no Homestead | Legal Residence alone is not enough; file with the Auditor. | Auditor |
| Need exact tax due | Use Treasurer Tax Payments & Receipts rather than the Assessor estimator. | Treasurer |
| Cannot pay current bill online | Check whether delinquent prior-year taxes are blocking online/phone payment. | Treasurer / Delinquent Tax |
| January 2026 bill called “2026 tax” | Check the tax year printed on the notice; January 15, 2026 was the 2025 real-property deadline. | Treasurer |
| Need deed ownership proof | Use Register of Deeds, not only the Assessor owner field. | Register of Deeds |
| Rental furniture not on real-estate card | Review PT-100 / personal-property reporting. | Auditor |
| Parcel line looks wrong | Use recorded plat/deed and licensed survey rather than GIS alone. | Register / Surveyor |
“I am researching Horry County PIN __________ at __________. Please confirm the current market value, taxable value, assessment ratio, Legal Residence status and whether my next question belongs with the Assessor, Auditor, Treasurer or Register of Deeds.”
Property Search, Tax, GIS and Exemption Links
Land Records
PIN, owner, value, transfers, permits and valuation history.
Tax Estimator
Compare legal-residence and non-legal-residence estimates.
Tax Payments & Receipts
Search balance, pay taxes and print receipts.
GIS Parcel Map
Tax parcel geography and district context.
Assessor Forms
Legal Residence, agriculture, ATI, appeals and address changes.
Appeal Value
90-day, January 15 and Board appeal procedures.
Homestead Application
Open Online Services and select Homestead Exemption.
Deeds & Liens
Legal land records, mortgages, plats and recording alerts.
Horry County Property Assessor FAQs
1. How do I search Horry County property by owner or address?
Use Horry County Land Records. Since March 16, 2026, a free Horry County user login is required for online systems displaying property-address information. After signing in, search by owner or address, open the property card and copy the PIN.
2. Who is the Horry County Assessor in 2026?
Lawrence “Larry” Roscoe leads the Horry County Assessor’s Office. The main office is at 1301 Second Avenue in Conway, South Carolina, and the telephone number is 843-915-5040.
3. What is the difference between Horry County market value and taxable value?
Market value is the Assessor’s fair-market appraisal. Taxable value can be lower when a statutory limitation such as South Carolina’s 15% countywide-reassessment cap applies. New improvements and qualifying Assessable Transfers of Interest are exceptions to that reassessment limitation.
4. What is the 4% Legal Residence assessment in Horry County?
A qualifying owner-occupied permanent residence can receive the South Carolina 4% assessment ratio after approval by the Horry County Assessor. A qualifying legal residence also receives a school operating-tax credit. Second homes and many investment properties are generally assessed at 6%.
5. When are Horry County 2026 property taxes due?
Horry County normally mails current-year real-property tax notices around October 1. The 2026 tax-year bill is therefore due in full by January 15, 2027. A payment due January 15, 2026 was the 2025 tax-year bill.
6. What are the Horry County online property-tax payment fees?
Horry County currently lists online eCheck as free and online credit/debit card payments at a 2.35% processor fee. Phone eCheck costs $0.50; phone card payments cost 2.35% plus $0.50. In-office credit cards cost 2.35% and in-office debit cards have a $3.95 flat charge.
7. How long do I have to appeal a Horry County assessment notice?
A taxpayer generally has 90 days to serve a written objection after a qualifying property-assessment notice. When no assessment notice was issued, the objection for that tax year generally must reach the Assessor by January 15 of the following year. An Assessor response can normally be appealed to the County Board of Assessment Appeals within 30 days.
8. Is Horry County Homestead Exemption the same as 4% Legal Residence?
No. Legal Residence is the Assessor-administered 4% primary-residence classification. Homestead Exemption is administered by the Horry County Auditor for qualifying residents age 65 or older, totally disabled or totally blind, and can exempt up to $50,000 of qualifying home value.
9. Why can a Myrtle Beach investment property’s tax value change after purchase?
A qualifying purchase can be an Assessable Transfer of Interest, causing the property to be appraised at fair market value without the ordinary 15% reassessment cap. Eligible 6% commercial property may qualify for a partial ATI exemption if the owner applies within the required deadline.
10. Where do I search Horry County deeds and liens?
Use the Horry County Register of Deeds, led by Marion D. Foxworth III. The office maintains deeds, mortgages, liens, releases, plats and other recorded land documents. Horry County also offers a free Recording Notification Service for new filings associated with a registered name.
Official Horry County and South Carolina Sources
Horry County Assessor
Real-property appraisal, Legal Residence, agriculture and Assessor contact information.
Land Records
Property card, PIN, owner, value, transfer, permit and historical assessment information.
March 2026 Login Change
Free account requirement for GIS, Land Records and tax/assessor address systems.
Guide to Assessment
2024 reassessment, 15% cap, Legal Residence, agriculture, ATI and tax workflow.
Official Tax Estimator
PIN-based legal-residence and non-legal-residence estimates.
Horry County Auditor
Tina Hardee, Homestead, personal property and tax-roll functions.
Horry County Treasurer
Angie Jones, office locations and payment services.
Real Property Tax
October mailing, January 15 due date, payment methods and penalty dates.
Tax Payer Services
Current payment fees, Legal Residence, Homestead, PT-100 and ATI resources.
Questioning Values
90-day assessment objections and Board appeal procedure.
Delinquent Tax
Delinquency, notices, levy, advertisement and tax-sale process.
Register of Deeds
Marion Foxworth, deeds, mortgages, plats and land-record research.
Verified for this 2026 guide: current Assessor, Auditor, Treasurer and Register officials; office phones and hours; March 16, 2026 property-login requirement; Land Records fields; 2024 reassessment and 15% cap; Legal Residence 4% treatment; ATI rules; current payment fees; January 15 tax deadline; delinquency sequence; assessment-appeal deadlines; Homestead; agricultural-use treatment; PT-100; GIS disclaimer; and Register of Deeds services.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Horry County Government, the Horry County Assessor, Auditor, Treasurer, Register of Deeds, South Carolina Department of Revenue or any tax-payment processor.
Property values, taxable values, millage, payment fees, tax balances, Legal Residence status, ATI treatment, agricultural use, personal-property requirements, appeal rights, office hours and online systems can change. Confirm deadline-sensitive, closing, payment or legal actions with the responsible government office.
Last reviewed: August 7, 2026.
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