In 1907, the S.C. General Assembly passed the Firemen’s Insurance and Inspection Fund Act for “the betterment and maintenance of skilled and efficient fire departments within the county.”
The fund, which is commonly referred to as “one-percent money,” is a one-percent tax collected on all fire insurance premiums written in the state. The money is distributed by each county treasurer to qualified fire departments based on the percentage of the total assessed value of the county that constitutes the fire departments response or coverage area.
By law, fire departments must spend one-percent money in one of three categories: retirement and insurance, training and education, and recruitment and retention.
In order to obtain funds, each participating fire department must first submit to the Office of State Fire Marshal (OSFM) the following:
Inspection reports (quarterly basis) https://fire.llr.sc.gov/Portal/OnePercentReporting.aspx
Online 1% Quartley Inspection Report https://fire.llr.sc.gov/Portal/LogIn.aspx
Online Annual Fire Department Equipment Certificate https://fire.llr.sc.gov/Portal/LogIn.aspx
Equipment Certificate (by October 31 of each year) https://fire.llr.sc.gov/Portal/OnePercentReporting.aspx
After the reports are received, the OSFM will forward the data to the applicable county treasurer.
For more information regarding the S.C. law, see “Article 3” (23-9-310).
Attention: County Treasurers
A userid/password is not required to view the fire departments in your county that have submitted the required reports.
To view the records, click on “Fire Portal” in the upper right hand corner of this web page. Click on “Reports/One Percent” and select the preferred county.
Please note if the record indicates “not submitted,” the fire department (with few exceptions) has not fully complied with the One Percent law.
Jonathan Jones,   State Fire Marshal
141 Monticello Trail, Columbia, SC 29203
(803) 896-9800 | Office Hours: 8:30 a.m.- 5:00 p.m. | Monday - Friday except State Holidays