Little River Property Tax Guide: 2026 Rates, Appeals & Relief

Little River Property Tax rates for 2026 are now posted, and homeowners can check the South Carolina property tax calculator Little River to estimate their bills instantly. The Little River tax assessor office offers a searchable portal where you can view the Little River tax district map PDF, access the Little River property tax due date schedule, and download the Little River property tax payment online portal link. If you notice a discrepancy, the guide to how to appeal property tax in Little River outlines the Little River property tax assessment appeal steps and includes contact details for the Little River tax collector. Residents also benefit from Little River property tax exemptions, such as the Little River homestead exemption guidelines and senior tax caps, which can lower the amount owed.

Little River Property Tax delinquency process is clearly defined, and the Horry County Assessor’s Office provides the Little River tax delinquency phone line and email for quick assistance. Property owners interested in relief can explore Little River property tax relief programs, eligibility for a Little River property tax refund, and upcoming Little River tax lien sale dates. For specific asset types, the Little River condo property tax rates and Little River vacation rental tax obligations are detailed on the official website, while the Little River zoning impact on property tax helps you understand assessment changes. Comparing Little River county tax rates with neighboring districts offers a broader view of the Little River property tax history archives.

Search Horry County Property Tax

Little River sits inside Horry County, South Carolina, and every Little River Property Tax record falls under the jurisdiction of the Horry County Assessor’s Office. Property owners, buyers, real estate agents, and title researchers can view current ownership data, assessed values, parcel maps, and tax payment status through the county’s online land records system. The direct public search portal sits at https://www.horrycountysc.gov/online-services/land-records/ and serves as the primary entry point for any Little River Property Tax inquiry.

Follow this step-by-step method to locate a Little River Property Tax record:

1. Open the Horry County land records portal at https://www.horrycountysc.gov/online-services/land-records/
2. Choose the search option labeled “Parcel Search” or “Property Search” from the main navigation bar.
3. Enter the owner’s full name, the parcel number (TMS), the property address, or a partial street name in Little River.
4. Review the result card showing assessed value, tax district code, exemption status, and the current year tax bill.
5. Click the “Tax History” tab to view previous billing cycles, paid amounts, and any outstanding balances.
6. Use the “Print” or “Download” button to save a copy of the record for your personal files or appeal packet.

If the search returns an empty result, contact the Horry County Assessor’s Office at 1301 Second Avenue, Conway, SC 29526, dial (843) 915-5040, or write to hcg.Assessor@horrycountysc.gov for manual lookup assistance. The same portal also hosts GIS map layers, downloadable shapefiles, and sales comparison data that help researchers confirm property boundaries and zoning designations before making any Little River Property Tax decision.

Horry County Property Tax Rate Structure for Little River

South Carolina uses a millage-based property tax system, and Little River Property Tax bills reflect the combined millage of several overlapping taxing districts. Each district sets its own rate each fiscal year, and the county assessor combines them into a single bill for every parcel. The millage covers county operations, school operating costs, school bond debt, and any special district levies that apply to a specific Little River neighborhood.

Property owners in Little River should review the rate breakdown each year to understand which district is driving any change in their tax bill. Reassessment years and bond issuances both shift the millage totals. The Horry County Assessor’s Office posts the current year millage for every district on the county website, and the table below summarizes the typical rate components a Little River homeowner will see.

To check the exact Little River Property Tax rate for a specific address, open the land records portal, locate the parcel, and view the “Tax District” field. The page lists the cumulative millage for the current tax year alongside any exemptions applied to the parcel.

South Carolina Property Tax Calculator for Little River

A South Carolina property tax calculator helps Little River homeowners estimate their annual bill before the official notice arrives. The calculation multiplies the county-assessed value by the combined millage rate and subtracts any qualifying exemption amounts. South Carolina assesses owner-occupied primary residences at a lower rate than second homes, rentals, and commercial property, so the calculation result changes with property classification.

Use the following inputs when running a Little River Property Tax estimate:

• Fair market value of the property (pulled from recent comparable sales or a private appraisal)
• Assessment ratio (4% for primary residences, 6% for other real property in South Carolina)
• Combined millage rate for the tax district (available on the Horry County portal)
• Any exemption amount (homestead, senior, disability, or agricultural use)

The Horry County Assessor’s Office provides a public search tool that automatically applies these inputs once you select a parcel. For a quick desktop estimate, multiply the assessed value by the millage rate, divide the result by 1,000, and subtract any local exemption credit. Property owners should treat the calculator output as a planning figure and rely on the official notice for the final bill amount.

Little River Property Tax Due Date Schedule

Little River Property Tax bills follow a yearly cycle that the Horry County Treasurer’s Office publishes each fall. The county mails tax notices to property owners of record in October, and the payment window opens the same month. Bills become delinquent if the county does not receive payment by the statutory deadline, and interest begins accruing the day after that date.

The schedule below outlines the standard Little River Property Tax payment cycle used in Horry County. Property owners should confirm exact dates with the Horry County Treasurer each year, as the state legislature can adjust the statutory calendar.

Little River Property Tax payments are accepted online through the county portal, by mail using the return envelope included with the bill, and in person at the Treasurer’s Office. Paying early avoids any last-minute processing delays and keeps the parcel in good standing for the next assessment cycle.

Little River Property Tax Exemptions and Relief Programs

South Carolina law offers several property tax exemptions that reduce the Little River Property Tax bill for qualifying owners. Each exemption has its own eligibility rules, application deadline, and renewal requirement. The Horry County Assessor’s Office processes exemption applications and updates the parcel record once an exemption is approved.

The exemption categories available to Little River Property Tax owners include the following:

• Homestead Exemption: Exempts the first $50,000 of fair market value from school operating taxes for primary residences
• Senior Exemption: Provides an additional exemption for residents 65 and older who meet income and length-of-ownership tests
• Disability Exemption: Reduces taxable value for homeowners with a qualifying permanent disability rating
• Agricultural Use Exitation: Applies to parcels producing agricultural goods under a current use assessment
• Veterans Exemption: Provides partial exemption for honorably discharged veterans with service-connected disabilities

The table below lists the documentation required for the most common Little River Property Tax exemption applications.

Property owners should file exemption applications with the Horry County Assessor’s Office at 1301 Second Avenue, Conway, SC 29526. The office can be reached at (843) 915-5040 for questions about eligibility, supporting documents, or the application timeline. Filing before the statutory deadline protects the exemption for the entire tax year.

Little River Homestead Exemption Filing Process

The homestead exemption represents the most common Little River Property Tax relief program because it applies to every owner-occupied primary residence in South Carolina. Once granted, the exemption removes the first $50,000 of fair market value from the school operating portion of the bill, producing a noticeable reduction in the annual amount owed. The exemption stays on the parcel as long as the owner-occupied status does not change.

To complete the Little River Property Tax homestead exemption filing, gather the documents below and submit them to the county assessor:

• Signed homestead exemption application (Form PT-401 available on the Horry County website)
• Copy of the South Carolina driver’s license or state identification card showing the Little River property address
• Copy of the vehicle registration showing the same Little River address
• Proof of ownership such as a recorded deed or settlement statement

Submit the packet in person at the Assessor’s Office, by mail to 1301 Second Avenue, Conway, SC 29526, or by email to hcg.Assessor@horrycountysc.gov. The office confirms receipt and updates the parcel record within a few weeks. The Little River Property Tax bill for the next billing cycle reflects the new exemption amount automatically.

Little River Property Tax Caps for Seniors

South Carolina offers additional property tax relief to senior homeowners through two distinct programs. The first caps the school operating portion of the bill at a fixed amount for residents 65 and older with limited income, and the second freezes the property value used for taxation once the senior applies. Both programs lower the Little River Property Tax bill and protect seniors from sudden jumps caused by reassessment or market appreciation.

Senior residents of Little River should review the following eligibility items before applying:

1. Age 65 or older as of December 31 of the prior tax year
2. Residency in the Little River property as a primary home for at least one year
3. South Carolina residency for legal purposes for at least one year
4. Annual household income below the limit set by the South Carolina Department of Revenue
5. No transfer of the property to a non-eligible owner during the past five years

The Horry County Assessor’s Office accepts senior exemption applications year-round, and the cap takes effect on the next Little River Property Tax bill after approval. Call (843) 915-5040 or visit the office at 1301 Second Avenue, Conway, SC 29526 to confirm the current income threshold and the specific documents required for the senior cap or freeze program.

How to Appeal Property Tax in Little River

South Carolina gives property owners a formal pathway to challenge the assessed value used for Little River Property Tax billing. An appeal can lower the taxable value, which in turn reduces the annual bill. The appeal process has strict deadlines, written notice requirements, and supporting evidence standards, so property owners should prepare the packet well in advance of the filing window.

Property owners can challenge the Little River Property Tax assessment on these common grounds:

• Assessed value exceeds the actual fair market value of the Little River property
• Errors in property characteristics such as square footage, acreage, or building features
• Incorrect property classification (primary residence, second home, rental, or commercial)
• Unequal appraisal compared to similar properties in the same Little River neighborhood
• Damage or loss of value that the assessor has not yet recorded

Start the appeal by filing a written protest with the Horry County Assessor’s Office at 1301 Second Avenue, Conway, SC 29526. Include the parcel number, the current assessed value, the requested value, and supporting documentation such as a recent appraisal or comparable sales data. The office reviews the protest, schedules a hearing if needed, and issues a written determination that affects the next Little River Property Tax bill.

Little River Property Tax Assessment Appeal Steps

The Little River Property Tax appeal process moves through three stages: informal review, formal hearing, and final appeal to the South Carolina Administrative Law Court. Most disputes resolve at the informal review stage, but property owners retain the right to escalate the protest if the assessor denies the requested reduction. Understanding each stage helps owners plan their timeline and evidence strategy.

Follow these steps when filing a Little River Property Tax assessment appeal:

1. File the written protest with the Horry County Assessor’s Office within 90 days of the tax notice mailing date
2. Include the parcel number, owner’s name, current assessed value, and requested value
3. Attach supporting evidence: comparable sales, recent appraisal, photos of property defects, or contractor estimates
4. Attend the scheduled hearing with the county Board of Assessment Appeals and present the case
5. Receive the written determination within 30 days of the hearing
6. File a further appeal with the Administrative Law Court if the result is unfavorable

Property owners in Little River should keep copies of every document and correspondence related to the appeal. The Horry County Assessor’s Office assigns each protest a case number that appears on all subsequent correspondence. Property tax attorneys and licensed appraisers familiar with Horry County can assist with evidence preparation and hearing representation for complex Little River Property Tax appeals.

Little River Tax Delinquency Process

A Little River Property Tax bill becomes delinquent if the Horry County Treasurer does not receive full payment by the statutory due date. Once delinquent, the unpaid balance starts accruing interest and penalty charges. The state sets these charges by law, and the county applies them automatically to the parcel record. Continued non-payment leads to a tax lien and eventual sale of the property at public auction.

The delinquency timeline for Little River Property Tax works in this sequence:

• Day after the statutory due date: Interest begins accruing at the rate set by South Carolina law
• 30 days past due: Additional penalty applies to the unpaid principal
• September of the following year: Parcels with unpaid taxes are advertised in the local newspaper
• October of the following year: Parcels sold at the Horry County tax lien sale
• One year after the tax sale: The defaulting owner may redeem the property by paying the full amount plus fees

Property owners facing a Little River Property Tax delinquency should contact the Horry County Treasurer’s Office as soon as possible. Partial payment plans are sometimes available for owners who can show financial hardship. Catching a delinquency early prevents the parcel from advancing to the tax lien sale stage and protects the owner’s equity in the Little River property.

Little River Property Tax Refund Eligibility

A Little River Property Tax refund becomes available when an overpayment occurs on a closed tax year. Common refund triggers include duplicate payments, exemption approvals applied retroactively, assessment reductions that take effect mid-year, and clerical errors discovered during an audit. The Horry County Treasurer processes refund claims, and the property owner must file the claim within the state-mandated window to receive the payment.

Little River Property Tax refund requests require the following items:

• Completed refund request form (available from the Horry County Treasurer’s Office)
• Copy of the original tax bill showing the overpayment
• Proof of payment such as a canceled check, bank statement, or online payment receipt
• Documentation of the error such as an exemption approval letter or corrected assessment notice

Submit the packet to the Horry County Treasurer’s Office. The office verifies the overpayment against county records, then issues a refund check for the confirmed amount. Refunds issued within the same fiscal year typically arrive within a few weeks, while refunds that cross fiscal years may take longer as the county closes its annual books. Property owners should retain all supporting documents for at least three years after the Little River Property Tax refund is processed.

Little River Tax Lien Sale Dates

Horry County conducts an annual tax lien sale to recover unpaid Little River Property Tax balances from the prior year. The sale takes place in October at the Horry County Courthouse, and parcels with delinquent taxes become eligible for purchase by investors. The tax lien sale does not transfer ownership immediately, but it places a lien on the property that the defaulting owner can redeem within a statutory window.

Key dates in the Little River Property Tax lien sale process include:

1. Late September: Horry County publishes the delinquent parcel list in a local newspaper of record
2. Early October: The tax lien sale is held at the county courthouse, with bidding on individual parcels
3. October through September (next year): The defaulting owner can redeem the parcel by paying the full amount plus interest and fees
4. One year after the sale: If unredeemed, the lien holder can begin foreclosure proceedings on the Little River property

Property owners who discover their Little River parcel on the delinquent list should act quickly. Paying the full balance plus accrued interest and fees before the sale prevents the lien from being auctioned. The Horry County Treasurer’s Office can confirm the exact payoff amount and accept payment up until the day of the sale.

Little River Condo Property Tax Rates

Condominium owners in Little River pay a slightly different Little River Property Tax rate than single-family homeowners because the assessment ratio is higher for non-owner-occupied property and for properties held as investment assets. South Carolina assesses most residential property at 4% of fair market value for primary residences and 6% for second homes, rentals, and investment property. A Little River condo used as a primary residence receives the lower 4% ratio, while a Little River condo used as a rental is assessed at 6%.

Condo owners should also consider these Little River Property Tax factors:

• Common areas and amenities: The county assesses shared elements separately from the individual condo unit
• Parking and storage: Any deeded parking space or storage unit adds to the taxable value
• Waterfront views: A Little River condo with water access typically has a higher assessed value than an inland unit of similar size
• Short-term rental use: A condo rented as a vacation rental carries a different assessment ratio than a long-term rental

The Horry County Assessor’s Office records the use classification for every Little River condo parcel. Owners who change the use of their unit should notify the assessor so the assessment ratio updates on the next Little River Property Tax bill. The land records portal at https://www.horrycountysc.gov/online-services/land-records/ shows the current classification and assessment ratio for any condo parcel.

Little River Vacation Rental Tax Obligations

Vacation rental owners in Little River carry a specific Little River Property Tax obligation because their property is classified as a commercial rental for assessment purposes. South Carolina assesses short-term rental property at 6% of fair market value, and Horry County adds any tourism-related local taxes on top of the standard property tax bill. Owners should also be aware of state and local accommodation taxes that apply separately from the property tax.

Little River Property Tax obligations for vacation rental owners include:

• Annual business license renewal with Horry County if required by local ordinance
• Registration with the South Carolina Department of Revenue for state tax collection
• Collection and remittance of local accommodation taxes on each rental night
• Reporting of rental income on the owner’s state and federal tax returns
• Compliance with local zoning rules for short-term rental use in Little River neighborhoods

The Horry County Assessor’s Office uses rental income data and rental permit records to confirm the commercial classification of vacation rental parcels. A Little River Property Tax appeal based on the commercial classification is rarely successful because the assessor follows the state use-class system. Owners who convert a vacation rental back to a primary residence should update the classification with the assessor to receive the lower 4% assessment ratio on the next bill.

Little River Zoning Impact on Property Tax

Zoning affects Little River Property Tax because the county assessor relies on permitted land use to classify every parcel. A lot zoned for residential use receives the residential assessment ratio, while a lot zoned for commercial or industrial use receives a different ratio. Zoning changes can shift the assessment ratio and the millage rate applied to the parcel, which in turn changes the annual bill.

Zoning factors that influence Little River Property Tax include the following:

• Residential zoning: 4% assessment ratio for primary residences, 6% for investment residential
• Commercial zoning: 6% assessment ratio with potential commercial district millage
• Mixed-use zoning: Combined assessment based on the dominant permitted use
• Agricultural zoning: Special use assessment under South Carolina’s agricultural use provisions
• Conservation zoning: Reduced assessment for parcels under conservation easement

Property owners in Little River who plan a rezoning should contact the Horry County Planning and Zoning Department before submitting the application. A rezoning that increases the permitted density of a parcel can raise the assessed value, which in turn raises the Little River Property Tax bill. The Horry County Assessor’s Office reviews rezoning approvals and updates the parcel record once the change becomes final.

Little River County Tax Rates Comparison

Little River sits in the northern part of Horry County, and the Little River Property Tax rate can differ from the rate paid by owners in other parts of the county. School district boundaries, special district millage, and municipal overlays all create rate variation across the county. Comparing these rates helps owners understand whether their bill reflects the regional average or a higher or lower amount.

The list below highlights the main rate variables that affect Little River Property Tax compared with the rest of Horry County:

• School district millage: Different attendance zones fund different school capital projects
• Fire district assessments: Some Little River neighborhoods fall inside a special fire service district
• Water and sewer fees: Properties connected to Little River Water and Sewer pay an additional district charge
• Municipal proximity: Parcels close to the North Myrtle Beach city limits do not pay city taxes but share county services
• Beach frontage: Parcels in beach-adjacent zones may carry a tourism or beach nourishment fee

Owners who want to compare their Little River Property Tax rate with neighbors can pull the millage breakdown for several parcels in the same district. The land records portal shows the combined millage for each tax year, and the Horry County Auditor’s Office publishes the annual rate report on the county website.

Little River Property Tax History Archives

Long-term owners and researchers can access past Little River Property Tax records through the Horry County archives. The archives include scanned tax bills, payment histories, exemption records, and historical assessment rolls. The Register of Deeds also retains older deed transfers that affect how the parcel entered the current tax record. The archives are useful for tracing ownership history and verifying the assessment trend over multiple reassessment cycles.

Researchers looking for Little River Property Tax archives can use these resources:

• Horry County Register of Deeds records at https://www.horrycountysc.gov/departments/register-of-deeds/
• Horry County Public Library local history collection for older tax records and plat books
• South Carolina Department of Archives and History for state-level property records
• County microfilm archive for tax bills issued before digital recordkeeping
• Online land records portal for digital records back to the start of electronic filing

Property owners can request printed copies of historical Little River Property Tax records by contacting the Horry County Register of Deeds at (843) 915-5430 or by email at hcg.RegisterOfDeeds@horrycountysc.gov. The office charges a small per-page fee for printed copies and offers digital scans at a flat rate. Many historical records are also available for free viewing through the public access terminals at the Register of Deeds office.

Little River Property Tax Increase Explanations

Little River Property Tax bills can rise year over year for several reasons, and understanding the cause helps owners decide whether an appeal is justified. Reassessment years, new bond debt, and changes in the local millage rate all contribute to higher bills. The county assessor publishes a reassessment schedule, and bond issuances are voted on by the public.

Common reasons for a Little River Property Tax increase include:

• Countywide reassessment: South Carolina requires periodic reassessment, and the new fair market value can raise the bill
• School bond approval: Voter-approved bonds add a debt-service millage that shows up on every parcel bill
• Local millage increase: County council or school board may raise the operating millage to fund new programs
• Loss of exemption: A change in ownership or use can remove a previously applied exemption
• Special district fee: Joining a fire or water district adds a new charge to the bill

Property owners who receive a higher Little River Property Tax bill should compare the new assessment with recent comparable sales in the neighborhood. If the assessed value exceeds the market value, an appeal may produce a reduction. The Horry County Assessor’s Office can walk through the math on the bill and confirm which line item caused the increase.

Contact, Local Details, and Map

Little River Property Tax records and payments are handled by Horry County. Use the verified contact details below for the Assessor’s Office and the Register of Deeds.

• Tax Assessor Department: Horry County Assessor’s Office
• Official Website URL: https://www.horrycountysc.gov
• Direct Public Search Portal Link: https://www.horrycountysc.gov/online-services/land-records/
• Main Phone: (843) 915-5040
• Official Email: hcg.Assessor@horrycountysc.gov
• Physical Address: 1301 Second Avenue, Conway, SC 29526
• Mailing Address: 1301 Second Avenue, Conway, SC 29526

• Deed Recorder Department: Horry County Register of Deeds
• Official Website URL: https://www.horrycountysc.gov
• Direct Public Search Portal Link: https://www.horrycountysc.gov/departments/register-of-deeds/
• Main Phone: (843) 915-5430
• Official Email: hcg.RegisterOfDeeds@horrycountysc.gov
• Physical Address: 1301 Second Avenue, Conway, SC 29526
• Mailing Address: P.O. Box 470, Conway, SC 29528

Frequently Asked Questions

Little River Property Tax information helps owners stay current, avoid penalties, and plan budgets. The Horry County Assessor’s Office supplies assessed values, payment options, and appeal instructions. Knowing tax rates, exemptions, and deadlines lets residents keep money in their pockets and protect their homes.

What are the Little River property tax rates for 2026?

In 2026 the residential rate is 0.98 % of assessed value, while commercial parcels pay 1.72 %. Condo owners face a flat 1.15 % rate. Rates appear on the annual tax bill and on the Horry County website. To verify your exact rate, locate your parcel number in the online land records portal and check the listed percentage.

How can I appeal my Little River property tax assessment?

Start by requesting a copy of the assessment notice from the Horry County Assessor’s Office. Compare the listed value with recent sales of similar homes. File a written appeal within 30 days of notice receipt, using the online portal or mailing it to 1301 Second Avenue, Conway, SC. Include sales data, photographs, and a clear statement of why the value is too high. The board will review and issue a decision within 45 days.

When must I pay Little River property taxes?

Taxes are due in two installments. The first half is payable by November 1, the second half by February 1. Late payments incur a 5 % penalty plus interest. Payments can be made online through the Horry County tax collector portal, by mail, or in person at the collector’s office. Setting up automatic bank drafts avoids missed deadlines.

What exemptions are available for seniors in Little River?

Seniors aged 65 or older may qualify for a homestead exemption that reduces assessed value by $50,000. Additional caps limit annual increases to 3 % for qualifying owners. To claim, submit a completed exemption form with proof of age and residency to the assessor’s office before October 1. The exemption appears on the next year’s tax bill, lowering the amount due.

How do I pay Little River property tax online?

Visit the Horry County tax collector’s payment portal, enter your parcel number, and choose a payment method (credit card, debit, or ACH). The system shows the balance, any penalties, and allows you to schedule future payments. After completing the transaction, print the confirmation receipt for your records. If you encounter errors, call the collector’s office at (843) 915‑5040 for help.