Lexington County Assessor Property Search & Tax Lookup 2026

Lexington County, South Carolina • property, tax, map & deed guide

Start With the Parcel, Then Follow the Tax Record

Use Lexington County’s Assessor and property database to identify the real-property parcel, TMS number, ownership record and valuation. Use the Auditor for tax-roll and millage questions, the Treasurer for bills and payments, and the Register of Deeds for recorded instruments.

This 2026 guide also explains the effect of the 2025 reassessment, the 15% taxable-value cap, current appeal law, 4% Legal Residence, Homestead eligibility, tax-payment fees, installment dates, GIS limitations and what to do when a search, owner name or tax bill looks wrong.

Choose the Right Office Search Step by Step Appeal a Property Value

County reassessment Completed in 2025 The next legislatively mandated countywide reassessment is scheduled for 2030.

2026 tax bill Fall mailing Real-property tax notices are normally mailed after October 1 of the tax year.

Normal 2026 due date January 15, 2027 Use the actual bill for the parcel and any later penalty amount.

Current millage source District-specific The Auditor’s public chart currently runs through FY 2025–2026, not one universal 2026 county rate.

Fast Answer: Which Lexington County Office Do You Need?

Assessor: real-property value, TMS, ownership record, parcel characteristics, reassessment, 4% Legal Residence and value appeals. Auditor: tax roll, property-tax calculation, millage and Homestead Exemption. Treasurer: tax bills, payments, receipts, installments and delinquency. Register of Deeds: recorded deeds and land instruments.

Independent guide: AssessorPropertySearch.org is not Lexington County or a South Carolina government office. Use the official systems linked after each explanation for the actual lookup, application, appeal, document search or payment.

Choose the Record by What You Are Trying to Do

Find a parcel or question its value

Start with the Assessor/property-search route for TMS, property location, ownership display, appraisal, building/land facts, assessment notices and valuation questions.

Understand the tax calculation

The Auditor maintains the tax roll and calculates individual property taxes using values, assessment ratios, millage and applicable relief information.

Check a bill or payment

Use the Treasurer when the question is the current amount due, payment status, receipt, late penalty, installment plan or prior-year delinquency.

Prove a recorded ownership document

Use the Register of Deeds for the recorded deed or other land instrument. An Assessor ownership line is useful research but is not a title opinion.

How to Search Lexington County SC Property Records

The safest workflow is parcel first, TMS second, then tax/deed/map work only when needed.

Open the official county property search

Use Lexington County’s Online Property Search rather than a private people-search or real-estate lead form.

Start with your strongest property clue

Use the TMS number when known. Otherwise use the property’s identifying information available in the county search and keep the first query simple.

Verify the matching parcel

Match property location, TMS, owner display, legal-description clues, acreage/lots, deed reference and tax district before assuming the result is correct.

Open the record type that matches the task

The county search provides routes for property information, tax information, mobile-home information, assessment notices and sales/deed information.

Save the TMS number

Lexington County describes the Tax Map Number as a ten-digit property identification and location number. Save it before moving between county systems.

Use the correct final-action system

Move to the Treasurer for payment, GIS for map research, the Auditor for millage/Homestead or the Register of Deeds for recorded documents.

Slow search? Lexington County’s property-search application warns that a search may take a minute or more. When possible, use more than one reliable parameter to narrow a very broad result set instead of repeatedly refreshing the page.

Official Lexington County property database Open Online Property Search

TMS, Owner Name, Address and Tax-Bill Lookup

What you know	Best system	Best first move	If the search fails
TMS number	Property search / GIS	Use the ten-digit TMS to identify the parcel.	Make sure you did not copy the tax Bill Number instead.
Owner name	Treasurer tax search for bill/payment work	The live Treasurer portal says to enter last name first, then first name.	Try only the surname or switch to TMS/property information.
Property address	Property information / GIS	Use the property’s physical location rather than a long mailing-address string.	Remove unit, ZIP, punctuation or unnecessary directional text.
Bill Number	Treasurer	Use it for the actual tax notice, payment posting and receipt.	Do not use Bill Number as if it were the TMS parcel identifier.
Deed book/page	Register of Deeds	Search the recorded-document system after free registration.	Use the Assessor record first to recover the deed reference.
Approximate location only	One Map / GIS	Find the parcel visually and then confirm the TMS/property card.	Locate a known neighboring parcel and work outward.

TMS vs. Bill Number: the TMS identifies and locates the property. The Bill Number identifies a particular tax notice and is used when posting and referencing payments. Save both when handling a tax problem.

Official Treasurer tax account Search Tax Bills & Payments

How to Read a Lexington County Property Card

Use multiple fields together. An owner name alone is not enough to verify a parcel.

Field	What it tells you	What it does not prove
TMS	County tax-map identification/location number.	It is not a tax Bill Number.
Owner	Owner carried in the assessment database.	It does not replace a current title examination.
Mailing address	Address used for ownership/tax correspondence.	It may differ from the situs/property address.
Property address	Physical location of the parcel or improvement.	A vacant parcel may not behave like a normal street-address search.
Legal description	Assessment-system description of the parcel.	Use the recorded deed/plat for controlling legal wording.
Deed book/page	Starting reference to a recorded instrument.	The property card is not the deed itself.
Tax district	Helps determine which taxing agencies and millages apply.	Another Lexington County parcel can have a different combined rate.
Land/building values	How the appraisal is allocated between land and improvements.	The building component is not an insurance replacement-cost quote.
Assessment / exempt amounts	Helps explain assessment ratio and qualifying relief.	Use the current tax notice for the final billed calculation.
Sales/deed history	Useful transaction and valuation context.	Not every recorded transfer is an arm’s-length market sale.

What the Online Property Database Should Not Be Used For

Lexington County’s own Property Tax Data Search and GIS pages warn that online data can contain errors, omissions, timing differences or incomplete information. That makes the database an excellent research tool, but not the final evidence for every legal or financial decision.

Not proof of title

Use recorded deeds and appropriate professional help when ownership, liens or title rights matter.

Not a boundary survey

Use a professional survey and recorded plats when an exact boundary, fence or easement matters.

Not payment confirmation

Use the Treasurer’s live account and receipt/payment system for paid/unpaid status.

Good verification habit: property card → TMS → tax account → recorded deed, using only the layers needed for your actual question.

How the 2025 Reassessment Affects 2026 Property Searches

Lexington County’s countywide reassessment was implemented in 2025. The next mandated countywide reassessment is scheduled for 2030, but an individual property’s value can still change between reassessments.

Do not reuse the 2025 appeal deadline

The county mailed approximately 151,000 reassessment notices on May 2, 2025, and its special reassessment material listed July 31, 2025 as the written-objection deadline for those notices. Those are historical 2025 dates—not a universal 2026 appeal calendar.

The 15% cap is a value cap, not a tax cap

For qualifying property, South Carolina’s reassessment system can limit the increase in the taxable value used after reassessment. Lexington County’s reassessment guide explicitly explains that this does not mean the property tax bill itself is capped at a 15% increase.

Reassessment cap → qualifying taxable value
NOT → guaranteed maximum 15% tax-bill increase

Why the cap may not behave as expected

A transfer of interest can change the taxable-value treatment.
New construction or other physical improvements can create additional assessable value.
A new or reconfigured parcel can have different treatment.
Millage, assessment ratio and applicable credits still affect the final tax bill.

A successful appeal may not immediately reduce tax on a capped parcel

If the displayed market value remains above the capped taxable value, lowering that market value without going below the taxable-value threshold may not change the current tax calculation. Compare both values before deciding what practical result an appeal could achieve.

Phone calls do not preserve appeal rights. The county’s reassessment guidance emphasizes that property objections, protests and appeals must be handled in writing within the applicable deadline.

Official Lexington County reassessment PDF Read Reassessment Questions & Answers

Lexington County Property Assessment Appeal Deadlines in 2026

The first question is whether the Assessor mailed an assessment notice for the action you want to challenge.

You received an assessment notice

Current South Carolina law generally gives the property taxpayer 90 days after the Assessor mails the notice to provide written notice of objection concerning fair market value, special-use value, assessment ratio or the property-tax assessment.

You did not receive an assessment notice

Current state law permits a written appeal at any time. An appeal submitted before the first penalty date applies to the tax year for which that penalty would apply; one submitted on or after that date applies to the succeeding property-tax year.

Older county FAQ conflict: one Lexington County FAQ still describes a narrower January 1–January 15 no-notice period. Because the current South Carolina statute is broader, this guide follows the current statute. For a deadline-sensitive parcel, confirm the exact notice date and tax year with the Assessor before filing.

Do not wait for the tax bill when you already have an assessment notice. Value appeals and tax-payment disputes are different processes.

Current South Carolina property-assessment appeal statute Review SC Code Chapter 60

Step-by-Step Property Assessment Appeal Process

1. Send the written objection

Identify the property and the assessment issue. A timely written request to meet with the Assessor can constitute written notice of objection under the statute.

2. Assessor review / taxpayer conference

If the matter is not resolved, the statutory process provides for a conference with the Assessor.

3. File the written protest if still unresolved

After an unresolved conference, the taxpayer generally has 30 days to file the written protest.

4. Review the Assessor’s written response

The response explains the Assessor’s determination and the route for further review.

5. Appeal to the County Board of Assessment Appeals

The taxpayer generally has 30 days after the Assessor’s written response to appeal to the county board.

6. Administrative Law Court

A party generally has 30 days after the board’s written decision to request a contested-case hearing before the South Carolina Administrative Law Court.

What the written protest should include

Your name, address and telephone number.
A description of the property, including the TMS/property address where useful.
Facts supporting your position.
The reasons for the protest and supporting authority where applicable.
The value, classification or other assessment result you believe is correct.

Board evidence deadlines

South Carolina law generally requires the taxpayer to file supporting documents—including appraisals, property sales and a short description of other evidence—at least 15 days before the Board of Assessment Appeals conference and provide the material to the Assessor at the same time. Responses to the other side’s filed evidence may generally be submitted at least 7 days before the conference.

Accessibility: Lexington County’s Board of Assessment Appeals asks anyone needing special accommodations to contact the assessment office at 803-785-8190 or the email listed on the official board page at least two business days before the scheduled meeting.

If the appeal is still open at year-end

South Carolina law contains an interim tax mechanism when an assessment protest or appeal is reasonably expected to remain unresolved at December 31. The Assessor notifies the Auditor to use 80% of the protested assessment—or a greater value agreed to in writing—for the tax duplicate. Tax still must be paid, and the final decision can produce an additional amount or a refund with applicable interest.

Official Lexington County Board of Assessment Appeals Review Board Information

What Evidence Makes a Property Appeal More Useful?

For a market-value dispute

Recent comparable sales.
Adjustments for size, age, location and condition.
A recent independent appraisal when available.
Photos showing material condition problems.
Repair estimates tied to documented defects.
Your own arm’s-length closing documents when relevant.

For an incorrect property record

Correct square footage or structure measurements.
Photos of removed or nonexistent improvements.
Building permits or construction records.
Recorded deed for ownership/description issues.
Recorded plat or survey for land questions.
A short written explanation of the exact correction requested.

Weak appeal: “My taxes are too high.” Stronger appeal: “The Assessor’s market value is inconsistent with these comparable sales because the subject has materially less finished area and documented condition problems.”

Lexington County Property Tax Rate, Ratios and Millage

There is no single Lexington County percentage that correctly predicts every real-estate tax bill.

Market / applicable taxable value × Assessment Ratio = Assessed Value
Assessed Value × District Millage = Tax Before Applicable Credits

Property category	Assessment ratio	User-help note
Qualifying legal residence	4%	The homeowner must qualify for Legal Residence treatment.
Second home / non-owner-occupied residence	6%	Owning a house does not automatically make it a 4% legal residence.
Privately owned qualifying agricultural real property	4%	Agricultural use-value qualification is a separate program.
Corporate agricultural real property	6%	Different ownership/classification rules apply.
Commercial real property	6%	Commercial property does not receive residential Legal Residence treatment.
Manufacturing / utility property	10.5%	Some such property is assessed through the South Carolina Department of Revenue rather than the county Assessor.

What is one mill?

The Auditor defines one mill as one-thousandth of a dollar. To estimate pre-credit tax, find the property’s correct tax district, convert that district’s millage to decimal form and multiply by assessed value.

2026 rate warning: as of August 14, 2026, the county’s public millage page lists charts through FY 2025–2026. Do not publish a prior-year district total as if it were the final FY 2026–2027 millage.

Who actually sets the millage?

The individual taxing agencies shown on the tax bill set their respective levies. The Assessor values real property, the Auditor calculates the tax roll and the Treasurer collects the bill; those offices do not individually set every taxing agency’s levy.

Check Official Millage Charts Use Official Tax Estimator

4% Legal Residence Discount: Check This Before Paying

Lexington County’s Legal Residence treatment changes the assessment ratio of a qualifying full-time permanent residence from 6% to 4%.

Basic qualification

The applicant owns and occupies the property as the full-time permanent residence.
Only one legal residence may be claimed.
The household may not claim legal residency elsewhere for another purpose.
Second homes and rental portions do not automatically qualify.
Commercial portions may not qualify.
Acreage above five acres or property receiving another discount can receive different treatment.

How to verify it on the tax bill

The Assessor says the Legal Residence indicator can be checked on the sixth line of the information in the upper-right section of the tax bill.

If the bill is still using 6% and you believe the home qualifies for 4%, deal with the Assessor before assuming the Treasurer can change the ratio.

Mortgage company paid the 6% amount?

The Treasurer’s current FAQ says to confirm with the Assessor that the 4% application has been accepted. The Auditor can then issue a corrected notice; if the mortgage company overpaid at 6%, the difference can be refunded.

Review Legal Residence Rules Apply for Legal Residence

Lexington County Homestead Exemption: 2026 Eligibility Test

Homestead is a separate Auditor-administered program. It is not the same thing as the Assessor’s 4% Legal Residence discount.

Three-part qualification

You hold qualifying title or a life estate in the primary residence.
You satisfy the South Carolina residency period required before the tax year of exemption.
By December 31 before the tax year, you are at least 65, totally and permanently disabled under an accepted state/federal determination, or legally blind as certified by a licensed ophthalmologist.

2026 residency example

The current county Homestead page gives a concrete example: a person who moved to South Carolina and obtained the South Carolina driver’s license in 2024, then remained a full-time resident for all of calendar year 2025, can satisfy the residency timing for tax year 2026.

2026 age example

The county’s eligibility chart lists a homeowner born in 1960 as reaching the age-based eligibility year in 2026, assuming the other ownership and residency requirements are also satisfied.

Application period	When it applies
Pre-application	July 16–December 31 in the year you turn 65 or become classified 100% disabled or legally blind.
Regular application	January 1–July 15 in the following year.
Post-application	July 16 through before the first penalty date for the first tax year the exemption can be claimed; qualifying applicants may also be eligible for a preceding-year refund.

Documents to prepare

Qualification	County-listed documentation
Age	Birth certificate or Medicare card plus South Carolina driver’s license.
Disability	State/federal disability certification plus South Carolina driver’s license or identification.
Blindness	Licensed ophthalmologist documentation plus photo identification.
Income beneficiary of trust	Trust agreement in addition to the applicable eligibility documents.

What is the benefit?

The county states that Homestead can exempt the first $50,000 of qualifying home value from property taxes. The actual savings depend on the property’s value, assessment ratio, tax district and applicable credits.

Normally no annual reapplication: Lexington County says an approved Homestead recipient does not ordinarily reapply every year. Reapplication can become necessary after changes such as ownership, occupancy/rental, disability status or remarriage of a surviving spouse.

Review Homestead Rules Apply for Homestead

2026 Lexington County Real-Estate Tax Bill and Payment

As of August 14, 2026, the normal 2026 real-property tax-notice mailing period has not yet begun under the county’s published schedule.

After October 1, 2026

Real-property tax notices are normally mailed to the owner of record after October 1 of the tax year.

January 15, 2027

The normal deadline to pay the 2026 real-estate tax in full without the first late-payment penalty.

January 16, February 2 and March 17

The county publishes these as later penalty stages. Always use the live account or actual tax notice for the amount currently due.

Payment methods

Method	What to know before paying
In person	Cash, check or debit/credit card at the Treasurer. Card convenience fees apply.
Online	Debit/credit card or electronic check through the county-linked third-party processor.
By phone	The county lists 803-303-6652 for telephone payments; processor fees apply.
By mail	Check only. Include the bill and write the Bill Number on the check. U.S. postmark determines timeliness for mailed payment.
Night deposit	Checks only. Include the bill and Bill Number. Box is at the County Administration Building.

Current online processing fee

The live Treasurer payment portal currently displays a 2.65% non-refundable processing fee on transactions. Review the fee shown on the checkout screen before submitting because processor terms can change.

Prior-year taxes owed? The county says normal online payment services are not available if prior-year taxes are outstanding. Contact Delinquent Tax at 803-785-8345.

Returned payment and “paid” status

A tax payment returned for any reason is subject to an additional $25 fee.
County records can show “paid” when the payment is posted.
The county advises allowing two weeks from the posted paid date for checks to clear and the paid status to be considered valid.

If you believe a late penalty is the county’s fault

The Treasurer provides a written Penalty Appeals process. Penalties can continue accruing while that appeal is pending if the full tax has not been paid. If the Treasurer decides in the taxpayer’s favor, qualifying penalties already paid can be refunded.

Official payment information

Review Payment Rules Search / Pay Tax Account

Lexington County Real-Property Installment Program

This is an advance-payment plan for eligible real property—not a general partial-payment option for every tax account.

Who can use it?

Eligible land, buildings and mobile homes.
Not personal vehicles or boats/motors.
Not real property already paid through mortgage escrow.
A separate application is required for each parcel.
Outstanding taxes or lack of ownership can cause an application to be denied.

Prior-Year Tax × 16.67% = Each Advance Installment

Five installment dates

Payment 1February 15

Payment 2April 15

Payment 3June 15

Payment 4August 15

Payment 5October 15

Final balanceDue January 15

Payment-method difference: installment payments cannot be made online and cannot be paid by debit or credit card. The county accepts the installment through the Treasurer with cash/check, by mail with check, or by night deposit with check according to its published program.

Enrollment and renewal

The application must be received before January 15 of the tax year in which you want installment treatment. Once enrolled, the taxpayer is automatically enrolled for future years unless a written opt-out is submitted.

Official Treasurer installment program Review Installment Program

Recent Purchase? Check These Records Separately

A deed transfer, Assessor ownership display, Legal Residence application and Treasurer bill can update on different schedules.

After closing

Verify the deed was recorded.
Save the book/page or instrument reference.
Find the Assessor parcel and save the TMS.
Confirm property and mailing addresses.
Review land/building characteristics for obvious errors.

Before the first tax bill

Apply for your own qualifying 4% Legal Residence treatment if appropriate.
Do not assume the seller’s 4% status proves your eligibility.
Check Homestead separately if age/disability/blindness rules may apply.
Confirm whether taxes will be paid through mortgage escrow.
Search for any prior-year delinquent taxes.

Seller’s name still appears? Lexington County’s Treasurer FAQ acknowledges that a tax notice can remain in the prior owner’s name after a current-year purchase and show the new owner’s name in the following year. Verify the parcel/deed and contact the appropriate office rather than ignoring the bill.

Lexington County GIS, Parcel Maps and Recorded Deeds

Use One Map for geographic context

Lexington County’s current GIS application can help identify parcels spatially and provides current county mapping layers. The county recommends modern browsers because its mapping applications no longer support Internet Explorer 11 or Edge Legacy.

Open Lexington One Map

Use Register of Deeds for the actual instrument

The official records system requires registration, but registration provides free access to search, view and print the available public records.

Search Recorded Documents

How far back do online deed records go?

The Register of Deeds currently says its online records contain data from August 1, 1984 forward, with document images available from January 1, 1997 forward.

Need a simple deed copy?

The county currently lists ordinary deed copies available in the Register of Deeds office for $0.50 per page.

Do not pay a large private “Property Profile” fee just to get a deed copy. Lexington County’s Register of Deeds specifically warns residents about solicitations requesting large sums for a “Property Profile.”

What the Register of Deeds will not do

Provide legal advice.
Perform a title search for you.
Perform a lien search for you.
Prepare your legal forms.

Exact boundary question? County GIS data carries an accuracy disclaimer. Use recorded documents and a professional survey for a fence, easement, encroachment or legally controlling property-line decision.

Do Not Confuse the 2026 Delinquent Tax Sale With the 2026 Tax Bill

Search results for “Lexington County property tax 2026” can surface the county’s 2026 delinquent-tax calendar. Those events concern accounts already in delinquent collection; they are not the payment deadline for the normal 2026 tax bill mailed later in 2026.

Published 2026 delinquent stage	County schedule
Execution notices	April 2026
Certified letters	May 2026
Property posting begins	September 21, 2026
Published advertisements	October 15, October 22 and October 29, 2026
Scheduled tax sale	November 2, 2026 at 10:00 a.m.

Always recheck before attending or bidding: delinquent-tax dates and sale details can change. Use the official Delinquent Tax page for final confirmation.

Check Current Delinquent Tax Information

Lexington County Property Search Troubleshooting

Problem	Likely cause	Best next step
Property search takes a long time	Search is broad or the county application is processing a large result set.	Use the TMS or add another reliable search parameter and allow the page time to respond.
Owner-name tax search returns nothing	Name order or ownership formatting.	Use last name first as the Treasurer instructs; then try the surname alone or TMS.
Old owner appears	Recent purchase has not flowed through every county system.	Verify recorded deed, TMS and current parcel; contact Assessor for ownership and Treasurer for billing.
Home is assessed at 6%	4% Legal Residence was not approved/applied or the property does not qualify.	Review Legal Residence status with the Assessor.
Age-65 relief is missing	Homestead is separate from Legal Residence.	Review eligibility with the Auditor/Homestead program.
Online payment is blocked	Prior-year delinquent taxes may exist.	Call Delinquent Tax at 803-785-8345.
Account says paid but you need final proof	Check has posted but may not have fully cleared.	County advises allowing two weeks from the posted paid date for checks.
GIS line disagrees with fence	Tax/GIS mapping is not a boundary survey.	Use deed/plat records and a licensed surveyor.
Tax bill increased more than 15%	The reassessment cap concerns qualifying taxable value, not a direct 15% cap on the tax bill.	Compare market value, capped/taxable value, assessment ratio, tax district and millage separately.
You called about an assessment but filed nothing	A conversation did not satisfy the written-objection requirement.	Determine the applicable deadline immediately and submit the required written objection.

Going to 212 South Lake Drive? Use the Right Floor

Several property-related offices are in the same Lexington County Administration Building, but on different floors.

Office	Suite / floor	Phone	Best reason to visit
Treasurer	Suite 101 • 1st floor	803-785-8217	Tax bills, payments, receipts, installments.
Auditor	Suite 103 • 1st floor	803-785-8181	Homestead, tax roll, calculation and millage.
Assessor	Suite 201 • 2nd floor	803-785-8190	Real-property value, ownership, Legal Residence, appeals.
Register of Deeds	Suite 301 • 3rd floor	803-785-8168	Recorded deeds and land instruments.
Planning & GIS	Suite 302 • 3rd floor	803-785-1454	Mapping and GIS technical questions.
Assessor / Tax Mapping	Suite 303 • 3rd floor	803-785-8469	Tax mapping issues.
Mobile Home Assessor	Suite 402 • 4th floor	803-785-8367	Mobile-home assessment matters.

Administration Building: 212 South Lake Drive, Lexington, SC 29072. County administrative offices are generally open Monday–Friday, 8:00 a.m.–5:00 p.m.

Assessor script

“I am calling about TMS [number], property address [address]. I need help with the [market value / property characteristic / ownership / 4% Legal Residence / appeal] issue.”

Auditor script

“I am calling about TMS [number]. I need to verify the [Homestead / tax district / millage / tax-roll calculation] on this property.”

Treasurer script

“I need to confirm tax year [year], Bill Number [number] / TMS [number], and the current [balance / payment / receipt / penalty / installment] status.”

Official Lexington County Property Action Links

Use these after you know which record or action you need.

Property records

Use for parcel/TMS, property details, assessment information and sales/deed references.

Property Search

Tax bill & payment

Use for current tax year, paid/unpaid status, bill lookup, payment and tax estimator.

Tax Account Search

Millage

Use the property’s tax district and current official chart instead of an internet county-average rate.

Millage Charts

4% Legal Residence

Review permanent-residence qualification before completing the official application.

Legal Residence Application

Homestead

Use for qualifying age, disability or blindness relief on the primary residence.

Homestead Application

Recorded deeds

Official Records Search

Lexington County Assessor Property Search FAQs

What is the official Lexington County SC property search?

Use Lexington County’s Online Property Search for real-property and assessment information. Save the TMS number once you find the parcel, then use the Treasurer separately when you need the actual tax bill, paid status or payment.

What is a Lexington County TMS number?

The Tax Map Number, or TMS, is the county’s ten-digit property identification and location number. It identifies the parcel and should not be confused with the Bill Number assigned to a particular tax notice.

How do I search Lexington County property taxes by owner name?

The Treasurer’s current tax-search portal supports owner-name searching and tells users to enter the last name first followed by the first name. If that search fails, try the surname alone or use the TMS or other parcel information.

Was Lexington County reassessed in 2026?

No. Lexington County implemented its countywide reassessment in 2025, and the next legislatively mandated reassessment is scheduled for 2030. Individual parcels can still change between reassessments because of sales, construction or other assessable events.

Does the 15% reassessment cap mean my taxes cannot rise more than 15%?

No. The county’s reassessment guidance explains that the 15% limitation applies to qualifying taxable value in the reassessment system, not directly to the amount of the property-tax bill. Millage, assessment ratio, credits and other changes can still affect tax.

How long do I have to appeal a Lexington County assessment notice?

Under current South Carolina law, a taxpayer generally has 90 days after the Assessor mails a property-tax assessment notice to object in writing. When no assessment notice is issued, a different written-appeal rule applies and the relevant tax year depends on whether the appeal is filed before the first penalty date.

What is the difference between 4% Legal Residence and Homestead Exemption?

Legal Residence is an Assessor-administered treatment that changes the assessment ratio of a qualifying full-time permanent residence from 6% to 4%. Homestead is a separate Auditor-administered program for qualifying age, disability or blindness and can exempt the first $50,000 of qualifying home value.

When is the 2026 Lexington County real-estate tax bill due?

Lexington County normally mails real-property tax notices after October 1 of the tax year. Under the regular published schedule, the 2026 real-estate tax is due by January 15, 2027.

What is the Lexington County property tax rate for 2026?

There is no single countywide rate that applies to every parcel because tax districts have different millage combinations. Use the property’s tax district and the current official Auditor millage chart. As of August 14, 2026, the public page lists charts through FY 2025–2026.

Is the Lexington County GIS parcel map a legal survey?

No. County GIS is useful for parcel identification and geographic research, but Lexington County disclaims guarantees about GIS accuracy and completeness. Use recorded deeds and plats plus a professional survey when an exact legal boundary matters.

The Most Useful Search Sequence

Find the parcel first, save the TMS, verify the property characteristics and assessment, then move to the Auditor, Treasurer, GIS or Register of Deeds only when that office controls your next task.

This prevents the most common Lexington County mistakes: confusing TMS with Bill Number, treating an appraisal as a tax balance, assuming Homestead and 4% Legal Residence are the same program, treating the 15% value cap as a tax cap, or relying on GIS as a legal survey.