Lexington County Tax Collector: Pay Taxes, Hours & Records

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Lexington County, South Carolina · Tax payment and records guide

Pay, Check or Correct a Lexington County Tax Bill

Use this guide to pay property or vehicle taxes, print a receipt, check Treasurer office hours, find tax records and route a value, exemption or delinquent-account problem to the correct Lexington County office.

The Treasurer is the county Tax Collector, but the Assessor and Auditor handle different parts of the tax process. The sections below show which office to use before you pay or appeal.

Pay taxes / print an official receipt Call Treasurer: 803-785-8217 Find the right tax office
Do not pay from a generic search result. Lexington County property and vehicle taxes are collected by the Lexington County Treasurer. The Town of Lexington says county-assessed property and vehicle taxes must be paid to the county Treasurer, not the town utility or business-license portal.
Tax Collector

Lexington County Treasurer’s Office.

Office

212 S. Lake Dr., Suite 101.

Hours

Mon–Fri, 8:00 a.m.–5:00 p.m.

Current taxes

Online, phone, mail or in person.

Prior-year taxes

Delinquent Tax: 803-785-8345.

Fast decision

What are you trying to do?

1
Pay a current bill

Use the official payment service if no prior-year taxes are owed. Save the receipt after payment.

2
Check a value or property record

Use the Assessor and Property Tax Data Search. Do not ask the payment window to change market value.

3
Resolve an older balance

Call Delinquent Tax before trying the normal online payment route.

Choose the tax task you need to finish

This page separates payment, assessment, records, tax-rate and delinquency intent instead of repeating the same keyword in multiple headings.

Current tax payment

Pay Lexington County property taxes and print a receipt

Confirm that the account is current Lexington County says the normal online and phone payment services are not available when prior-year taxes are owed. Older balances go to the Delinquent Tax Office.
Open the county Pay Taxes/Print Receipts service Use the Lexington County page that links to the official third-party processor. Do not enter card or banking details on an unrelated directory site.
Match the bill before paying Confirm the owner or account, tax year, property or vehicle and bill number. The bill number is used to connect the payment to the specific tax notice.
Review the convenience charge Online card and electronic-check payments are processed by a third-party vendor. Lexington County says the amount charged above the taxes is retained by the processor, not the county.
Print or save the receipt Keep the payment confirmation and receipt. For checks, the county advises allowing two weeks from the posted paid date for checks to clear before treating the paid status as final.
Phone payment option: Lexington County also lists tax payment by phone at 803-303-6652.
Returned payment: The county says any tax payment returned for any reason is subject to an additional $25 fee.
Open Pay Taxes / Print Receipts Call Treasurer
Vehicle tax

Pay a Lexington County vehicle tax before registration

South Carolina vehicle property tax is tied to registration. Lexington County says vehicle taxes must be paid before registering or renewing the vehicle with SCDMV.

Existing registration renewal
  1. Review the mailed tax notice and correct the address before paying.
  2. Ask the Auditor about high-mileage relief before payment if the vehicle may qualify.
  3. Pay online, by mail, at the Treasurer counter or night deposit box.
  4. Keep the receipt until the registration and decal arrive.
New resident / newly purchased vehicle
  1. Get a vehicle tax notice from the Lexington County Auditor.
  2. Pay it to the Treasurer.
  3. Take the paid receipt to SCDMV when a plate/registration must be issued.
After online vehicle payment: Lexington County says SCDMV will accept the online receipt as proof of payment. The county says the decal/registration should arrive from SCDMV within 5–7 business days; if it does not, contact SCDMV at 803-896-5000.
Vehicle-tax mailing address
Lexington County Treasurer’s Office Auto
PO Box 604401
Charlotte, NC 28260-4401
Sold vehicle or wrong value?

Contact the Auditor at 803-785-8181 for sold vehicles, plate transfers, vehicle refunds, high mileage, military exemptions or a vehicle-value dispute.

Review official vehicle-tax instructions Check high-mileage guidance
Tax records

Search Lexington County tax records without confusing records with a payoff

Property Tax – Data Search

Use the county data search for property-tax information and record research. It is useful for ownership/property context and account investigation.

Open the official tax data search

Payment / receipt search

Use the Pay Taxes/Print Receipts service when your goal is payment status, a receipt or a current tax transaction.

Open payment and receipt services

Database disclaimer: Lexington County describes its online data as a general public resource and disclaims guarantees about accuracy or timeliness. For a deadline, payoff, tax-sale status or legal decision, confirm with the responsible office.
TMS number: A Tax Map System number identifies and locates a parcel. The county describes the real-property TMS as a 10-digit identifier and uses it in property/tax records.
Right office

Lexington County Treasurer, Assessor or Auditor: who handles your problem?

Route the question before you call or visit
Question Office Phone Why
How much do I owe / how do I pay? Treasurer 803-785-8217 Collects current taxes and issues receipts.
Prior-year or delinquent balance? Delinquent Tax 803-785-8345 Handles older balances, execution and tax-sale collection.
Real-property value, ownership or 4% legal residence? Assessor 803-785-8190 Maintains real-property value, ownership, mapping and assessment classification.
Homestead age/disability/blindness exemption? Auditor 803-785-8181 Handles Homestead program questions.
Vehicle value, sold vehicle, high mileage or military exemption? Auditor 803-785-8181 Maintains vehicle/personal-property tax-roll functions.
Which millage applies? Auditor / taxing agency 803-785-8181 Auditor publishes district millage; each taxing agency sets its levy.
Call script “I am calling about [real estate / vehicle / delinquent] taxes for [property address, TMS, bill number or vehicle]. The tax year is [year]. I need to confirm [balance / payment posting / value / exemption / penalty]. Which office should handle this?”
Lexington tax office

Treasurer’s Office hours, address and building layout

Lexington County Treasurer
212 South Lake Drive
Suite 101
Lexington, SC 29072

Phone: 803-785-8217

Fax: 803-785-0023

Published hours

Monday–Friday
8:00 a.m.–5:00 p.m.

Delinquent Tax: Suite 102 / 803-785-8345

Assessor: Suite 201 / 803-785-8190

Auditor: Suite 103 / 803-785-8181

Local navigation tip: The county Administration Building directory places Treasurer Suite 101 and Auditor Suite 103 on the first floor, Assessor Suite 201 on the second floor, and Tax Mapping Suite 303 on the third floor.
Check the official building directory Get directions
Real-estate deadline

When Lexington County real estate taxes are due

After October 1 — tax notices are mailed Real-property notices go to the owner of record at the address on file.
January 15 — payment due in full Pay or have the mailed payment postmarked by the deadline. If a due date falls on a weekend or county holiday, county guidance says the due date extends to the next business day.
January 16 — first penalty date The county says penalties accrue after January 15.
February 2 — next penalty date Use the tax notice or call the Treasurer for the correct amount due.
March 17 — third penalty date After the third penalty date, unpaid taxes can move into delinquent collection with additional execution costs.
Missing bill does not stop penalties. Lexington County says failure to receive a tax notice does not exempt the account from penalty.
Real-estate mailing address
Lexington County Treasurer’s Office Real Estate
PO Box 604397
Charlotte, NC 28260-4397
Mailing checklist
  • Check payable to County of Lexington.
  • Include the tax bill.
  • Write the bill number on the check.
  • Keep proof of mailing and a copy of the check.
Real-property installment plan

Five-payment Lexington County installment program

The installment plan is a separate election for eligible real property; it is not the same as simply making partial payments on a normal bill.

Eligible property

Land, buildings and mobile homes not already paid through an escrow arrangement.

Not eligible

Personal vehicles, boats/motors and real property paid through escrow.

Apply before January 15 A separate application is required for each parcel and must be received before January 15 of the tax year.
Five advance payments use the prior-year bill The county calculates each scheduled payment at 16.67% of the previous year’s tax amount.
Pay on the five published dates February 15, April 15, June 15, August 15 and October 15. No installment payment is accepted after October 15.
Receive the final balance by November 15 The actual tax bill is reconciled against the advance payments and the remaining balance is due January 15.
Payment-method limitation: Installment payments are not available online and cannot be made by debit/credit card. The county lists cash or check at the office and check for mail/night-box payments.
Review installment eligibility and application
Property-tax rate explained

Why there is no single “Lexington tax rate” for property taxes

Property tax is not a flat countywide percentage of market value. The county formula depends on taxable value, assessment ratio, the property’s tax district millage and any applicable credits.

1. Market / taxable value

Real-property value comes from the Assessor. Qualifying exclusions or caps can affect taxable value.

2. Assessment ratio

Qualifying owner-occupied legal residence is generally 4%; most other residential and commercial real property is 6%.

3. Millage

One mill equals 1/1000 of a dollar. Millage differs by tax district and taxing agency.

Simple formula: taxable value × assessment ratio = assessed value; assessed value × applicable millage = property tax before applicable credits.
Do not use an internet “effective tax rate” as your bill rate. Lexington County’s Auditor publishes millage charts by fiscal year and the county provides an official tax estimator. Use the tax district tied to the parcel.
View FY 2025–2026 millage information Open the county tax estimator
Sales-tax intent

Lexington County SC sales tax rate in 2026

Sales tax and property tax are different systems. The Lexington County Treasurer page is mainly relevant to property and vehicle taxes; sales and use tax guidance comes from the South Carolina Department of Revenue.

South Carolina base sales tax

6%

Lexington County rate listed by SCDOR

7% in 2026. SCDOR says Lexington County extended its School District Tax effective March 1, 2026 and the sales-tax rate remained 7%.

Transaction-specific caution: Municipality, industry, product and local-tax rules can affect the rate actually charged. Use SCDOR’s current rate tools for a specific sale or address.
Check current SCDOR sales-tax rates
Assessment appeal

If the property value looks wrong, do not wait for the tax bill

Read the assessment notice date Lexington County says a written real-property appeal must be filed with the Assessor within 90 days of the assessment notice.
Appeal the market value, not the tax bill amount The county says tax-bill amount alone is not valid grounds for an assessment appeal.
No assessment notice? The county says the open appeal period is January 1 through January 15 of the following year when no assessment notice was received.
Unresolved by December 31? The county says the taxpayer will be billed for at least 80% of the assessed value for the current year while an appeal remains unresolved.
Critical timing: Do not wait until the property-tax bill arrives to challenge a new assessed value; the county specifically warns that may be too late.
Read official appeal timing Call Assessor: 803-785-8190
2026 delinquent-tax schedule

Prior-year taxes, delinquent collection and the 2026 tax sale

If any prior-year tax is owed, the county says normal online payment service is unavailable. Start with the Delinquent Tax Department at 803-785-8345.

April 2026 — execution notices Published county schedule lists execution notices to defaulting taxpayers.
May 2026 — certified letters Published schedule lists certified letters to defaulting taxpayers.
September 21, 2026 — property posting begins This is the county’s published posting start date.
October 15, 22 and 29 — advertisements The published schedule lists three rounds of advertising in local newspapers.
November 2, 2026 at 10:00 a.m. — tax sale Published location: Barr Road Sports Complex, 213 Barr Road, Lexington, SC 29072.
Dates are subject to change. Lexington County explicitly marks the schedule as subject to change and says bidder registration is online only. Verify the live county page before relying on a sale date, property list or registration status.
Tax-sale day rule: The county says no tax-sale payments will be taken in the Delinquent Tax Office on the day of sale; delinquent payments at the sale site are accepted only until 10:00 a.m.
Check the live 2026 delinquent-tax schedule
Before you pay

Final Lexington County tax-payment checklist

The account belongs to Lexington County, South Carolina
The tax year and bill number are correct
Current vs prior-year status is clear
Property/vehicle details match
Any high-mileage or exemption issue was handled before payment
Processor fee is visible before authorization
Mail check includes bill and bill number
Receipt or confirmation is saved

Lexington County tax office map and visit checklist

Treasurer: Suite 101
Auditor: Suite 103
Assessor: Suite 201
Bring the tax notice or bill number
Bring payment proof for posting problems
Check county holiday/closure notices before travel
Official action links

Official Lexington County resources used in this guide

Payment and Treasurer
Assessment, records and rates
Source review: August 13, 2026. Tax balances, processor fees, millage, office availability, sale schedules and exemption rules can change. For a live transaction, the official county or state source controls.

Lexington County Tax Collector FAQs

How do I pay Lexington County SC property taxes online?

Use Lexington County’s official Pay Taxes/Print Receipts service. Online payments are available for accounts that are current on prior-year taxes. Review the property or vehicle account, amount and processor fee, then save or print the receipt.

What are the Lexington County Treasurer’s Office hours?

The Treasurer’s Office at 212 South Lake Drive, Suite 101, Lexington, SC 29072 lists Monday–Friday hours of 8:00 a.m.–5:00 p.m.

What phone number should I call for Lexington County tax questions?

Call 803-785-8217 for current payment/receipt questions, 803-785-8345 for delinquent taxes, 803-785-8190 for real-property Assessor issues, and 803-785-8181 for Auditor questions such as Homestead, vehicles, high mileage and millage.

When are Lexington County real estate taxes due?

Real-property notices are mailed after October 1 and are due in full on or before January 15 of the following year. County penalty dates are January 16, February 2 and March 17. Use the tax notice or Treasurer for the correct amount due.

Can I pay Lexington County property taxes in installments?

Eligible non-escrow real property can enter a five-payment program when the application is received before January 15. Advance installment dates are February 15, April 15, June 15, August 15 and October 15, with the final balance due January 15. Vehicles and boats/motors are not eligible.

How do I search Lexington County tax records?

Use the official Property Tax – Data Search for general tax-record information and the Pay Taxes/Print Receipts service for payments and receipts. Confirm time-sensitive payoff or legal questions directly with the county.

Should I contact the Treasurer, Assessor or Auditor?

The Treasurer collects taxes and handles receipts; the Assessor handles real-property values, ownership and legal residence; the Auditor handles Homestead, vehicle-tax values/exemptions, high mileage and millage information.

What is the Lexington County property tax rate?

There is no single parcel-wide rate. The bill depends on taxable value, assessment ratio and the millage for the tax district. A qualifying legal residence is generally assessed at 4% and most other residential/commercial real property at 6%. Use the county millage chart and tax estimator.

What is the Lexington County SC sales tax rate in 2026?

SCDOR lists Lexington County at 7% in 2026 after extension of the School District Tax effective March 1, 2026. The South Carolina statewide base rate is 6%. Transaction-specific local or industry rules may apply.

What happens if Lexington County taxes become delinquent?

Prior-year balances go to the Delinquent Tax Department. The published 2026 schedule includes posting beginning September 21, advertisements October 15, October 22 and October 29, and a November 2, 2026 tax sale at 10:00 a.m. The county says the schedule is subject to change.

Independent information notice: TaxCollectors.org is not Lexington County, the Treasurer, Assessor, Auditor, SCDOR, SCDMV or the payment processor. Do not send payment credentials to this site. Use the linked official government services for live payments, current balances, appeal filings and tax-sale actions.

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