Is It Cheaper to Own a Home in Brunswick County NC or Horry County SC?

Last updated October 2026

I started selling real estate in the Poconos in 1995, so I know the property tax habits Northeast buyers bring with them. Most of my clients from New Jersey, New York, Pennsylvania and Connecticut ask about taxes before they ask about anything else. Today I am licensed in both North and South Carolina, and the two systems work very differently.

What is the Brunswick County NC property tax rate?

Brunswick County kept its rate at 34.2 cents per $100 of value for the 2026-27 budget year. The NC Department of Revenue shows the county at that same rate for the last few years.

Here is how the NC side works:

• Full value. State law says property is taxed at its “true value.” There is no separate percentage like South Carolina uses.
• One rate for everyone. The county rate is the same for a main home, a second home or a rental.
• Towns add on. If the home is inside a town such as Sunset Beach, Ocean Isle Beach or Oak Island, you pay the town rate on top of the county rate. Each town sets its own.
• Values reset at reappraisal. The county last reappraised in 2023. The next reappraisal is scheduled for 2027, so values on the tax bill can change next year.

How does the Horry County SC 4% and 6% system work?

South Carolina taxes a percentage of your home’s value, and that percentage depends on how you use the home. Horry County lists two main ratios for homes:

• 4% for a legal residence. This is the owner’s permanent home, not mainly a vacation home.
• 6% for everything else. That includes second homes and rentals. The county says failing to file means an automatic 6%.

The tax rate itself is called millage. One mill is one thousandth of a dollar. The county, the school district, fire service and any town each add mills, and the total is applied to the assessed value.

A qualified legal residence also gets a credit that removes the school operating tax. That credit is a big reason the 4% bill can be much lower than the 6% bill on the same house.

How do I estimate a property tax bill on each side?

Use the formula for each state, then confirm with the county. The math is simple once you see it.

Brunswick County: tax value ÷ 100 × 0.342. On a home with a $200,000 tax value, the county portion is $684. Then do the same math with the town rate if the home is inside town limits. Some areas also have a fire fee on the bill.

Horry County: value × 4% (or 6%) × total millage. Horry County’s own FAQ gives this example for a home in the unincorporated county, using tax year 2023 rates:

• $200,000 value × 4% = $8,000 assessed value
• $8,000 × 0.2162 (216.2 mills) = $1,729.60
• Minus a $944.80 school credit = $784.80

The same county example at the 6% ratio comes to $12,000 assessed and $2,594.40 in tax. That gap is why filing matters.

Please do not read these two numbers as a head-to-head result. They use different years and different districts, and neither includes every fee. Horry County has a tax estimator that adds town millage. For Brunswick, call the county tax office with the parcel number.

How do I qualify for the 4% rate in Horry County?

You must own the home, live in it as your permanent home and apply. It is not automatic. South Carolina law and Horry County spell out the basics:

• Apply before the first penalty date for the first tax year you claim it.
• Expect to show your most recent SC income tax return and SC vehicle registrations at the same address. The assessor can ask for more.
• Once approved, you do not reapply unless something changes. If you move, file again for the new home.
• The home cannot be rented for more than 72 days in a calendar year and keep the 4% ratio.

Horry County also caps reassessment increases at 15% over five years, not counting improvements or a sale. Buyers from the Northeast often miss this next part. A sale is an “assessable transfer,” so the value can be reset when you buy.

Which side costs less for a second home?

For a second home, run both numbers, because Horry’s 4% break does not apply. A second home in Horry County is taxed at 6% with no school operating credit. A second home in Brunswick County pays the same rate a full-time owner pays.

Taxes are only one line in the budget. Insurance, HOA dues and flood coverage often move the monthly number more. I ask every buyer to get those quotes during due diligence, not after.

Frequently Asked Questions

What is the Brunswick County NC property tax rate for 2026?

Brunswick County kept its rate at 34.2 cents per $100 of value for the 2026-27 budget year. Town rates are added on top if the home is inside town limits.

What is the 4% assessment ratio in South Carolina?

It is the lower ratio for an owner-occupied legal residence. The home is taxed on 4% of its value instead of 6%, but you must apply to get it.

Can I get the 4% rate on a second home in Horry County?

No. The 4% ratio is only for your permanent home. Second homes and rentals are taxed at 6%.

Does North Carolina tax a second home at a higher rate?

No. Brunswick County applies the same rate to a main home and a second home. Town rates apply the same way.

Related Reading

Moving to Brunswick County, NC: Your New Resident Checklist
Moving to Horry County, SC: Your New Resident Guide
Does NC or SC Tax Your Pension?
SC vs NC: Which Side of the State Line Should You Retire On?
Snowbird to Full-Timer

This post is general information, not tax or legal advice. Rates, credits and rules change every year. Confirm the numbers for a specific property with the county tax office or a tax professional.

DANIELLE KING, REALTOR®

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