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Lexington County South Carolina Property Records Guide
Search Lexington County SC Property Records, TMS Numbers, Assessments and 2026 Tax Bills
Lexington County’s property-tax system is split among several offices. The Assessor maintains real-property values, ownership records and tax maps; the Auditor calculates the tax roll and handles Homestead questions; the Treasurer collects the actual tax bill; the Register of Deeds maintains deeds, mortgages and liens; and Planning & GIS provides mapping tools.
This 2026 guide connects those systems into one practical workflow. Search a parcel, copy the 10-digit TMS number, understand the county’s 2025 reassessment, compare the 4% legal-residence ratio with the normal 6% ratio, check the $50,000 Homestead Exemption, prepare a market-value appeal, estimate tax, pay the bill, use the five-payment installment option, investigate delinquency and search recorded deeds without confusing one office with another.
2025 countywide reassessment • next scheduled 2030
Legal residence can qualify for 4% instead of 6%
Real-estate tax bill due January 15, 2027
TMS = 10-digit property identification number
TMS • 10 DIGIT PROPERTY KEY
LEXINGTON COUNTY RECORD
Market value
Review
4% / 6% ratio
Verify
Tax district / millage
Decode
Bill / deed / GIS
Connect
2026 POST-REASSESSMENT YEAR • 2025 → 2030
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County Assessor
Richard W. Dolan
Last reassessment
2025
Next reassessment
2030
Legal residence
4%
Second home / commercial
6%
August 11, 2026 current status
What Lexington County Property Owners Should Know in 2026
2026 is a post-reassessment maintenance year. Lexington County completed a countywide reassessment in 2025. The Assessor states that the next legislatively mandated reassessment is scheduled for 2030, but parcel values can still change between reassessments because of additions, new construction, sales, land-use changes, corrections and other property-specific events.
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2026 value question
If you receive an assessment notice showing a value change, the appeal clock is based on the date of that notice—not the later tax-bill mailing.
90-day appeal rule
A written appeal of a new assessment must generally be filed with the Assessor within 90 days of the assessment-notice date.
No assessment notice?
Lexington County states that the open appeal period is January 1 through January 15 of the following year when no assessment notice was received.
Tax notices
Real-property tax notices are mailed after October 1.
2026 tax deadline
Payment is due in full on or before January 15, 2027.
Older delinquent properties
Lexington County’s 2026 delinquent-tax sale calendar currently lists a November 2, 2026 sale, subject to change.
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Do not wait for the tax bill to appeal market value. Lexington County specifically warns that the annual tax bill is too late to begin a normal appeal of a value that was already reported on an earlier assessment notice.
Five systems can touch one property
Which Lexington County Office Handles Your Property Question?
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Assessor
- Real-property value
- Ownership record
- TMS / tax mapping
- Legal Residence 4%
- Agricultural use
- Rollback-tax questions
Auditor
- Calculates taxes
- Prepares tax roll
- Homestead Exemption
- Millage information
- Personal-property adjustments
- Tax notice corrections
Treasurer
- Collects taxes
- Online payment
- Receipts
- Installment program
- Delinquent-tax collection
- Tax-sale process
Register of Deeds
- Deeds
- Mortgages
- Liens
- Releases
- Plats
- Recorded-document copies
Planning & GIS
- Online mapping
- GIS layers
- Addressing
- Parcel context
- Zoning map context
- Map corrections
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Fast rule: Assessor = value and parcel record. Auditor = tax calculation and Homestead. Treasurer = tax payment. Register = legal recorded document. GIS = map context.
State terminology comparison: South Carolina uses a County Assessor, while Florida commonly uses a Property Appraiser. See our
Volusia County Property Appraiser search guide for an example of how the same property-record tasks are divided differently in another state.
Choose the Lexington County Property Task You Need
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Find a parcel
Use the official Property Tax Data Search and identify the correct owner, property location and TMS number.
Check the assessment
Separate market value, taxable value, assessment ratio and assessed value.
Fix a 6% residence
Apply for Legal Residence when the qualifying owner-occupied home should receive the 4% ratio.
Check Homestead
Qualifying age-65, disabled or blind homeowners may receive the separate $50,000 Homestead Exemption.
Search/pay taxes
Use the Treasurer for real-estate tax bills, payments, receipts and delinquency.
Find deed or lien
Use the Register of Deeds online records for property-document research.
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Official county property-data workflow
How to Search Lexington County SC Property Records
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Read and accept the county disclaimer.
The county requires users to acknowledge that online database information is provided as a general public resource.
Use the TMS number when you have it.
Lexington County describes the TMS as the property identifier linking ownership, market value, assessment and map-location information.
Otherwise use owner or property-location information available in the search interface.
Search broadly first, then narrow the result instead of entering too many words at once.
Open every plausible parcel.
Common names, multiple investment properties and nearby parcels can return similar results.
Verify the TMS before using the record.
Copy the 10-digit tax map number and compare the property location and legal description.
Read the current market value and assessment ratio separately.
A high tax bill can result from market value, ratio, millage or loss of a credit—not just one field.
Compare current and prior-year information.
Lexington County tax records can help identify whether the change came from value, ratio, tax rate or another component.
Move to GIS when location matters.
Use the mapping system to understand parcel position, roads and geographic context.
Move to the Register when legal ownership matters.
The tax database is not a substitute for the actual recorded deed or professional title work.
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Best search key: save the TMS number. It is the easiest way to connect the Assessor record, tax bill, GIS map and other Lexington County property systems.
Tax Map System property identifier
What Is a Lexington County TMS Number?
Lexington County identifies real property using a 10-digit Tax Map System number. The TMS connects the parcel’s mapping, market value, assessment and ownership information.
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01
Map area
First part of the county tax-map reference.
23
Map section
Narrows the geographic tax-map area.
45
Block/group
Further organizes the parcel within the map.
67
Parcel segment
Identifies the parcel grouping.
89
Final parcel digits
Completes the 10-digit property identifier.
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The diagram explains the 10-digit identifier visually; it is not a legal interpretation of every digit. Copy the TMS exactly as Lexington County displays it rather than trying to reconstruct a parcel number manually.
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Tax bill
TMS appears near the property-identification information on the real-estate tax notice.
Assessor record
TMS links market value, ownership and assessment information.
GIS
TMS is a strong parcel key when researching map location and surrounding property.
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Lexington County Property Record Decoder
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| Field |
What it means |
What to verify |
| TMS Number |
Ten-digit Tax Map System property identifier. |
Copy it before checking taxes, GIS or recorded documents. |
| Property Location |
Physical location associated with the property. |
Do not confuse the site address with the owner mailing address. |
| Legal Description |
Short descriptive reference carried on the tax record. |
Use the recorded deed or plat when the complete legal description matters. |
| Market Value |
Assessor’s estimate of fair market value. |
Appeals are based on market value—not simply on the amount of the tax bill. |
| Taxable Value |
Value used to calculate assessed value after applicable property-tax treatment. |
Check for qualifying exemptions or other adjustments. |
| Assessment Ratio |
Percentage applied to taxable value. |
Legal residence normally 4%; most second homes and commercial real property 6%. |
| Assessment |
Taxable value multiplied by the assessment ratio. |
This is the value multiplied by millage before applicable credits. |
| Millage |
Tax rate expressed in mills for taxing entities serving the property’s tax district. |
Different tax districts can produce different bills for similarly valued properties. |
| Bill Number |
Identifier used to track the actual tax notice and payment status. |
Write it on mailed checks and retain it with receipts. |
| Current / Previous Year |
Side-by-side information showing changes in value, ratio, millage or taxes. |
Use it to isolate why the total tax changed. |
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South Carolina five-year reassessment cycle
Lexington County 2025 Reassessment: What It Means in 2026
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Lexington County completed a countywide real-property reassessment in 2025. The Assessor says the next legislatively mandated reassessment is scheduled for 2030.
Reassessment is designed to realign county property values with current market conditions and restore equity among parcels whose values have changed at different rates.
- Only real property is part of the five-year county reassessment process.
- New construction can still change value between reassessments.
- Major improvements can change the parcel record.
- Damage or removal of improvements can affect valuation.
- Ownership and mailing information continue to update as deeds and applications are processed.
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Why a 2026 value can still change: “reassessment year” does not mean values freeze until 2030. Physical changes, deed activity, property use, exemptions, classifications and record corrections continue every year.
South Carolina assessment ratios
Lexington County 4%, 6% and 10.5% Property Assessment Ratios
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6%
Second Home / Commercial
6%
Corporate Agricultural
10.5%
Manufacturing / Utility / Personal Property
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Manufacturing property exception: the Lexington County Assessor does not value certain properties assessed by the South Carolina Department of Revenue, including manufacturing facilities.
One of the biggest Lexington tax differences
Legal Residence 4% vs. Second Home 6%
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Legal Residence
A qualifying owner-occupied permanent residence can be assessed at 4% instead of 6%.
- Must be the owner’s full-time permanent residence.
- Only one South Carolina legal residence can be claimed.
- Applicant must satisfy South Carolina residency requirements.
- Rental or commercial portions may not qualify.
- Acreage above five acres may receive different treatment.
Second Home / Non-Primary Residence
Residential property that is not the owner’s legal residence is generally assessed at 6%.
- Second homes
- Rental homes
- Investment residential property
- Most commercial real property
- Property that does not qualify for Legal Residence
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4% is not automatic simply because you own and live in the house. Lexington County provides a Legal Residence application process. Check the ratio on the tax notice instead of assuming the county applied it.
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Confirm the home is your full-time permanent residence.
South Carolina allows only one legal residence for this property-tax treatment.
Complete the application accurately.
The application requires certification of South Carolina legal-residence status.
Watch for mixed-use issues.
Rental homes, commercial portions, acreage above five acres and land receiving agricultural treatment may not receive the same 4% treatment.
Check the tax bill after approval.
Lexington County says the Legal Residence information appears in the upper-right portion of the tax notice.
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Separate from the 4% Legal Residence discount
Lexington County $50,000 Homestead Exemption
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South Carolina’s Homestead Exemption can exempt the first $50,000 of a qualifying legal residence’s value from property taxation for eligible homeowners.
This program is administered locally through the Lexington County Auditor and is different from the Assessor’s 4% Legal Residence application.
- Applicant must hold qualifying title or life estate in the primary residence.
- Applicant must satisfy the state residency-period requirement.
- Applicant must qualify by age 65+, total and permanent disability, or legal blindness.
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Age 65+
Must satisfy the age requirement by December 31 preceding the tax year for which exemption is claimed.
Totally & permanently disabled
Disability must be established through a qualifying state or federal agency.
Legally blind
Certification from a licensed ophthalmologist is required.
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2026 residency example: Lexington County explains that someone who moved to South Carolina in 2024 and was a full-time South Carolina resident throughout calendar year 2025 can meet the residency-period component for a 2026 Homestead application, assuming all other conditions are satisfied.
No annual reapplication in the normal case: Lexington County says approved Homestead recipients generally do not reapply every year unless circumstances such as ownership, occupancy, disability status or surviving-spouse status change.
Appeal market value—not simply the tax amount
How to Appeal a Lexington County Property Assessment
Key deadline: when an assessment notice is mailed, a written appeal must generally be filed with the Assessor within 90 days of the date on that notice.
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Comparable sales
Use recent similar properties with comparable size, location, quality and condition.
Recent purchase
A bona fide arm’s-length transaction can help explain current market value.
Property errors
Document incorrect square footage, amenities, damage or building characteristics.
Income information
Rental or commercial property may require rent, expenses and investment-return evidence.
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Read the assessment notice.
Check market value, assessed value, ratio, acreage/lots, property location, TMS and appeal instructions.
Calculate the 90-day deadline.
Do not use the annual tax-bill date as the start of the appeal period.
Search the property record.
Verify the physical characteristics and current value information.
Contact the Assessor.
Ask whether the problem is factual, classification-related or a market-value disagreement.
File the written appeal on time.
Do not wait for a perfect appraisal report if waiting would cause the filing deadline to pass.
Prepare evidence around market value.
Lexington County states that an appeal cannot be based merely on the tax amount.
Continue following tax-payment instructions.
If the appeal remains unresolved at year-end, the county can bill at least 80% of the assessed value.
Use the Assessment Appeals Board when necessary.
The nine-member citizen Board provides a quasi-judicial forum for unresolved valuation and assessment disputes.
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No assessment notice received? Lexington County’s published appeal guidance states that the open appeal period is January 1 through January 15 of the following year. For a 2026 assessment with no notice, that means reviewing the January 1–15, 2027 window with the Assessor.
Unresolved by December 31? Lexington County says the taxpayer may be billed for at least 80% of the assessed value. A taxpayer can request in writing to be billed for more than 80% to reduce potential interest exposure if the appeal ultimately fails.
Lexington County Treasurer
How to Search and Pay Lexington County Real Estate Taxes
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Read the payment disclaimer.
Online and telephone payments are processed through a third-party payment vendor.
Search the correct real-estate account.
Match the TMS, property location, owner information and tax year before paying.
Check prior-year status.
Lexington County says online payment services are not available when prior-year taxes remain owed.
Review the tax bill before paying.
Check market value, ratio, taxing agencies, credits, current/previous-year information and amount due.
Choose payment method.
Pay online, by phone, in person, by mail or by night-deposit check according to current Treasurer instructions.
Save the receipt.
Retain the TMS, bill number, tax year, payment amount and confirmation.
Recheck the paid status.
Lexington County advises that records show “paid” when posted, but checks should be allowed time to clear before treating the status as final.
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Online
Pay with supported credit/debit cards or electronic check. Vendor convenience fees apply.
Telephone
Lexington County lists
803-303-6652 for telephone tax payment through the payment vendor.
Mail
Pay by check, include the tax bill, write the bill number on the check and rely on the U.S. postmark for timeliness.
In Person / Night Box
Pay at the Treasurer’s office. A check-only night deposit box is also located in front of the County Administration Building.
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Returned payment: Lexington County currently states that a tax payment returned for any reason is subject to an additional $25 fee.
2026 real-estate tax calendar
Lexington County 2026 Tax Bill and Penalty Timeline
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Reassessment
Countywide reassessment implemented.
Maintenance year
Values continue to update for property-specific changes.
Tax notices
Real-property tax bills mailed to owner of record.
Installment balance
Installment participants receive balance due for the tax year.
Full payment due
2026 tax due on or before January 15, 2027.
Penalty date 1
Late-payment penalty schedule begins.
Penalty date 2
Additional penalty stage applies.
Penalty date 3
Third statutory penalty stage.
Delinquent collection
Unpaid accounts move toward Delinquent Tax collection and execution costs.
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Exact late amount: Lexington County directs taxpayers to the current tax notice or Treasurer for the correct amount due after a penalty date rather than relying on an old saved balance.
Five advance real-property payments
Lexington County Property Tax Installment Program
Lexington County allows qualifying taxpayers to pay real-property taxes in advance installments under South Carolina law.
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Enroll
Elect the installment option before the applicable program deadline.
Payment 1
Based on 16.67% of the prior year’s real-property tax.
Payment 2
Another advance payment toward the current tax year.
Payment 3
Continue the county advance-payment schedule.
Payment 4 & 5
Complete the five scheduled advance installments.
Final balance
Remaining amount is billed by November 15 of the tax year.
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Eligibility: the installment plan is for real property such as land, buildings and mobile homes. It is not available for personal vehicles, boats/motors or real property already paid through an escrow arrangement.
Automatic continuation: Lexington County says a taxpayer enrolled in the installment program is automatically enrolled in future years unless written consent is provided to leave the program.
Open Official Installment Program
Review enrollment, payment calculation, deadlines and current-year instructions.
This 2026 schedule applies to older delinquent accounts—not the new 2026 tax bill
Lexington County 2026 Delinquent Tax Sale Calendar
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Execution notices
Notices sent to defaulting taxpayers in the delinquent collection process.
Certified letters
Further delinquent-tax notification stage.
Property posting
County’s listed date for beginning delinquent-property posting.
Advertising
Three listed advertisement dates for delinquent properties.
Tax sale
Current county schedule lists a 10:00 a.m. sale at Barr Road Sports Complex.
Dates can change
Confirm current registration, property list and sale instructions before relying on the schedule.
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2026 tax-sale venue currently listed: Barr Road Sports Complex, 213 Barr Road, Lexington, SC 29072. Lexington County states that these tax-sale dates are subject to change and bidder registration is online.
Do not confuse the November 2026 delinquent sale with the 2026 real-estate tax bill. New 2026 real-property taxes are not due until January 15, 2027.
Check Current Delinquent Tax Sale Information
Verify posting dates, advertisements, property lists, bidder registration and final sale instructions.
Planning & GIS
How to Use Lexington County GIS Without Treating It Like a Survey
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Parcel context
View the parcel relative to neighboring properties, roads and geographic features.
Zoning context
Use available mapping layers to understand planning and zoning context.
Aerial imagery
Compare current property use and surrounding development.
Addressing
Planning & GIS maintains addressing information for unincorporated Lexington County.
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Copy the TMS from the Assessor record first.
Parcel identifiers reduce ambiguity when multiple addresses or nearby tracts look similar.
Search the parcel.
Use TMS or the available property/address tools in the mapping interface.
Turn on only relevant layers.
Too many layers can hide the parcel and create confusion.
Verify legal questions separately.
Use recorded plats, deeds and a licensed surveyor when exact boundaries or legal acreage matter.
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Map warning: online GIS is a decision-support tool, not a substitute for a legal survey, title examination, deed interpretation, flood determination or zoning confirmation from the responsible authority.
Lexington County Register of Deeds
How to Search Lexington County Deeds, Mortgages, Liens and Plats
The Register of Deeds records and preserves real-property documents. Lexington County says its online records include index data from August 1, 1984 through the current date, with document images generally available from January 1, 1997 through the current date.
LEXINGTON
OFFICIAL
RECORD
DEED
MORTGAGE
LIEN / RELEASE
PLAT
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Deeds
Verify recorded transfers and title-related history.
Mortgages
Search deeds of trust/mortgage instruments and related releases.
Liens
Federal/state tax liens and mechanics liens are among the recorded documents maintained by the office.
Easements / Rights of Way
Review recorded instruments affecting access or use.
Plats
Locate recorded map and subdivision information.
Document copies
Lexington County currently lists deed copies at $0.50 per page through the Register’s office.
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Open ROD Online Services.
Use the county-linked online record-search system.
Search the available index.
Use party-name, document or other available official-record search fields.
Match the deed to the tax parcel.
Compare names, recording date, property description and TMS references where available.
Open the document image when available.
Images are generally available online for records dating from 1997 forward.
Request a copy if needed.
Use the Register’s office when a document copy is needed for a transaction or record file.
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The Register does not perform title or lien searches. Lexington County specifically states that the office does not provide legal advice, prepare deeds or mortgages, or determine whether a title is clear.
Privacy protection: South Carolina law allows a person to request redaction of specified sensitive personal information appearing in an online official-record image. Lexington County says the written request must identify the relevant book and page, and no fee is charged for the redaction request.
Lexington County Homebuyer & Investor Verification Checklist
- Search official property record
- Copy 10-digit TMS number
- Verify property location
- Review 2025 reassessment value
- Check current assessment ratio
- Confirm 4% Legal Residence status if applicable
- Check Homestead separately
- Review current and prior tax year
- Check unpaid prior-year taxes
- Search recorded deed
- Review mortgages and recorded liens
- Open GIS parcel map
- Confirm zoning with responsible authority
- Use a survey for boundary questions
Buyer tax-liability warning: Lexington County explains that unpaid real-property taxes are a lien against the property. Review closing documents, escrow adjustments and every unpaid tax year instead of assuming the prior owner’s unpaid bill disappears after closing.
Lexington County Property Search Problems and Fixes
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| Problem |
Best action |
Office |
| Property search gives too many results |
Use the 10-digit TMS when possible, then compare property location and legal description. |
Assessor / Property Search |
| Market value seems wrong |
Review physical characteristics and prepare market evidence before the appeal deadline. |
Assessor |
| Home is assessed at 6% |
Determine whether it qualifies as your one legal residence and complete the Legal Residence process. |
Assessor |
| Homestead is missing |
Check age/disability/blindness, residency period, title and application status. |
Auditor |
| Tax bill is unexpectedly higher |
Compare market value, ratio, millage, taxing agencies and credits with prior-year information. |
Assessor + Auditor |
| Payment has not posted |
Keep payment confirmation and bank proof before submitting a duplicate payment. |
Treasurer |
| Online payment unavailable |
Check for unpaid prior-year taxes and contact Delinquent Tax if necessary. |
Treasurer / Delinquent Tax |
| Mailing address is wrong |
Notify the Assessor; the tax notice also provides an address-correction area for forwarding. |
Assessor |
| Need actual ownership proof |
Retrieve the recorded deed instead of relying solely on the tax database. |
Register of Deeds |
| Need a complete lien search |
Search public records, then use a title professional or attorney when a complete legal search is required. |
Register / Title Professional |
| GIS boundary looks wrong |
Compare tax map, recorded plat and survey rather than moving a legal boundary based on GIS alone. |
GIS / Register / Surveyor |
| Penalty appears county-caused |
Ask the Treasurer about the written Penalty Appeals Board process and preserve supporting documentation. |
Treasurer |
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“I am calling about Lexington County TMS __________ at __________. The online record or tax bill shows __________, but my deed, assessment notice, payment receipt, survey or other evidence shows __________. Can you confirm which office controls this issue and what documentation I should submit?”
Lexington County Assessor, Auditor, Treasurer, Register and GIS Contacts
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| Office |
Contact |
Location |
Use it for |
Assessor Richard W. Dolan |
803-785-8190 Fax 803-785-8249 |
212 South Lake Drive Suite 201 Lexington, SC 29072 |
Real-property values, ownership record, tax maps, Legal Residence, agricultural treatment and reassessment. |
Auditor Chris Harmon |
803-785-8181 auditor@lexingtoncounty.sc.gov |
212 South Lake Drive Suite 103 Lexington, SC 29072 |
Tax calculation, Homestead, millage information and tax-roll questions. |
Treasurer Jim Eckstrom |
803-785-8217 |
212 South Lake Drive Suite 101 Lexington, SC 29072 |
Tax bills, payments, receipts, installment program and collection questions. |
| Delinquent Tax |
803-785-8345 |
212 South Lake Drive Suite 102 Lexington, SC 29072 |
Prior-year delinquency, executions, redemption and tax sale. |
Register of Deeds Tina Guerry |
803-785-8168 lcrod@lexingtoncounty.sc.gov |
212 South Lake Drive Suite 301 Lexington, SC 29072 |
Deeds, mortgages, easements, liens, releases, plats and document copies. |
| Planning & GIS |
803-785-1454 gishelp@lexingtoncounty.sc.gov |
212 South Lake Drive Suite 302 Lexington, SC 29072 |
Online mapping, addressing, GIS data and map corrections. |
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Published county office hours: these departments generally list Monday through Friday, 8:00 a.m.–5:00 p.m. Verify county holidays or temporary closures before visiting.
Official live actions
Lexington County Property Records Action Center
Use this guide to identify the right task, then complete the live search, application, appeal, payment or record request in the responsible official system.
10 Lexington County-specific answers
Lexington County Assessor Property Search FAQs
1. How do I search Lexington County SC property records?
Use Lexington County’s official Property Tax Data Search. Accept the county disclaimer, then locate the correct parcel using the available property-search information. The strongest identifier is the 10-digit TMS number because it links ownership, market value, assessment and map information.
2. Who is the Lexington County Assessor?
The current Lexington County Assessor is Richard W. Dolan. The Assessor’s Office is at 212 South Lake Drive, Suite 201, Lexington, SC 29072. The main phone number is 803-785-8190.
3. What is a Lexington County TMS number?
TMS means Tax Map System. Lexington County describes the real-property TMS as a 10-digit identification number linking the parcel’s ownership, map location, market value and assessment information.
4. When was Lexington County last reassessed?
Lexington County implemented a countywide real-property reassessment in 2025. The Assessor states that the next legislatively mandated reassessment is scheduled for 2030, although individual parcels can still change between reassessments.
5. What is the difference between the 4% and 6% Lexington County property-tax ratios?
A qualifying owner-occupied South Carolina legal residence can receive a 4% assessment ratio. A second home, rental residence or most commercial real property generally receives a 6% ratio. The 4% Legal Residence treatment requires an application and eligibility review.
6. What is the Lexington County Homestead Exemption?
The South Carolina Homestead Exemption can exempt the first $50,000 of a qualifying legal residence’s value for eligible homeowners who satisfy title, residency and age-65, disability or blindness requirements. Lexington County’s Auditor administers the program locally.
7. How long do I have to appeal a Lexington County property assessment?
When you receive an assessment notice, Lexington County states that a written appeal must generally be filed with the Assessor within 90 days of the date on the notice. If no assessment notice is received, the published open appeal period is January 1 through January 15 of the following year.
8. When are Lexington County 2026 real-estate taxes due?
Real-property tax notices are mailed after October 1, 2026, and payment is due in full on or before January 15, 2027. Lexington County lists additional penalty dates of January 16, February 2 and March 17 for bills paid after the normal deadline.
9. Can I pay Lexington County real-estate taxes in installments?
Yes. Eligible real-property taxpayers can elect the county installment program. It uses five advance payments based on 16.67% of the previous year’s tax, with the remaining balance billed by November 15. The program is not available for real property paid through mortgage escrow or for vehicles and boats.
10. Where can I search Lexington County deeds and liens?
Use the Lexington County Register of Deeds. The office records deeds, mortgages, easements, state and federal tax liens, mechanics liens, releases and plats. Online index data generally extends from August 1, 1984 to the present, with document images generally available from January 1, 1997 forward.
Official Lexington County SC Property Sources
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Lexington County Assessor
Assessor duties, 2025 reassessment, 2030 schedule, office contact and tax quick links.
Property Tax Data Search
Official county property and assessment search.
Real Property Assessment Guidance
Market value, reassessment, 90-day appeal rule and unresolved-appeal billing.
Legal Residence 4%
Eligibility, one-residence rule and mixed-use limitations.
Homestead Exemption
$50,000 exemption, age/disability/blindness, residency and document rules.
Real Estate Taxes
Mailing, due date, penalties, payment methods and installment information.
Pay Taxes / Print Receipts
Online and phone payment information, prior-year restriction and returned-payment fee.
Installment Program
Five-payment advance plan and 16.67% payment formula.
Register of Deeds
Deeds, liens, mortgages, plats, online records, copies and contact information.
Online Mapping
Lexington County GIS property and geographic mapping tools.
2026 Delinquent Tax Schedule
Posting, advertisement and current tax-sale information.
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Editorial verification completed August 11, 2026: current Lexington County sources were reviewed for the Assessor, Treasurer, Auditor and Register officeholders; 2025 reassessment and 2030 schedule; 4% and 6% assessment ratios; Homestead requirements; 90-day appeal rule; TMS definition; tax-bill mailing and January 15 deadline; penalty dates; payment methods; installment program; online-payment restrictions; 2026 delinquent-tax schedule; Register record availability and office contact information.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Lexington County, the Lexington County Assessor, Auditor, Treasurer, Register of Deeds, Planning & GIS, Assessment Appeals Board, South Carolina Department of Revenue, any school district, payment processor or other government agency.
Property values, ownership records, millage, exemptions, credits, fees, penalty amounts, tax-sale lists, officeholders, office hours, mapping interfaces and application requirements can change. Use the responsible official county office for final tax, appeal, payment, legal-record and exemption decisions.
Slug: lexington-county-sc-assessor-property-search
Last reviewed: August 11, 2026