South Carolina property taxes are:

Answer A is incorrect because the state of South Carolina does not assess or collect property taxes; the South Carolina Department of Revenue oversees tax policy but property tax administration is delegated entirely to county-level officials.

Answer C is incorrect because property taxes are very much applicable in South Carolina — they are a primary funding mechanism for county governments, school districts, and special purpose districts throughout the state.

Answer D is incorrect because the federal government does not levy or collect property taxes anywhere in the United States; property taxation is exclusively a state and local government function under the U.S. constitutional framework.