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Deed Recording Fee (South Carolina)

South Carolina's deed recording fee functions as its transfer tax. It is $1.85 for each $500 of value or fractional part of $500, made up of a $1.30 state fee and a $0.55 county fee ($3.70 per $1,000 combined). The grantor (seller) is primarily liable and the grantee secondarily, though contracts may reallocate it. The register of deeds requires an affidavit of value, and a false affidavit is a misdemeanor. Transfers of $100 or less and transfers to the government are among the exemptions.