South Carolina property tax appeals and assessments

Which state body hears appeals?

When does a South Carolina assessor send a notice?

Assessors must send a notice when they raise a value by $1,000 or more. In countywide reassessment years, notices must be mailed by October 1.

What are the steps to appeal in South Carolina?

1. Give the county assessor written notice of objection within 90 days after the notice is mailed.
2. Meet with the assessor. If that doesn't settle it, file a written protest within 30 days of the conference with your contact details, the property, the facts, your reasons and the value you believe is correct. The state form is optional.
3. To go to the county board of assessment appeals, give the assessor a written notice of intent to appeal.
4. After the county board, the next step is the Administrative Law Court.

Can I appeal in a year with no notice?

Yes. In a year with no assessment notice you may appeal in writing at any time; an appeal made before the first penalty date applies to that tax year.

When are property tax appeal deadlines in South Carolina?

Assessor objection: In South Carolina, when you receive an assessment notice you have 90 days after the assessor mails it to give the assessor written notice of objection. No notice year: In a South Carolina year with no assessment notice, a written appeal to the assessor counts for that tax year if it is submitted before the first penalty date (January 16, or 30 days after tax notices are mailed if later); one submitted on or after that date counts for the next tax year.

Deadline ruleAssessor objection

In South Carolina, when you receive an assessment notice you have 90 days after the assessor mails it to give the assessor written notice of objection.[1]

Deadline ruleNo notice year

In a South Carolina year with no assessment notice, a written appeal to the assessor counts for that tax year if it is submitted before the first penalty date (January 16, or 30 days after tax notices are mailed if later); one submitted on or after that date counts for the next tax year.[1]

Deadline detailFirst penalty date

In South Carolina, property taxes not paid before January 16, or 30 days after tax notices are mailed if that is later, get a 3% penalty; this first penalty date ends the no-notice appeal period for the tax year.[2]

Deadline detailNo notice year

In a South Carolina year with no assessment notice, you may appeal in writing at any time; an appeal before the first penalty date applies to that tax year.[1]

Deadline detailNotice trigger

South Carolina assessors must send a notice when they raise a value by $1,000 or more; in countywide reassessment years notices must be mailed by October 1.[1]

Deadline detailSouth Carolina Administrative Law Court · Contested case

After the Greenville County Board decides, either side has 30 days to request a contested case hearing before the Administrative Law Court, which holds an entirely new hearing.[3]

Who decides property tax appeals in South Carolina?

South Carolina steps: written objection to the county assessor, a conference, a written protest within 30 days of the conference, then the county board of assessment appeals, then the Administrative Law Court. South Carolina Administrative Law Court: After a Greenville County Board decision, either side may request a contested case hearing before the Administrative Law Judge Division within 30 days.

Appeal steps

South Carolina steps: written objection to the county assessor, a conference, a written protest within 30 days of the conference, then the county board of assessment appeals, then the Administrative Law Court.[1]

What the appeal is calledSouth Carolina Administrative Law Court

After a Greenville County Board decision, either side may request a contested case hearing before the Administrative Law Judge Division within 30 days.[3]

How is a property tax appeal filed in South Carolina?

Board appeal: In South Carolina, an appeal to the county board begins with a written notice of intent to appeal given to the assessor. Protest: A South Carolina written protest must include your contact details, the property, the facts, your reasons, and the value you believe is correct; the state form is optional.

How to fileBoard appeal

In South Carolina, an appeal to the county board begins with a written notice of intent to appeal given to the assessor.[1]

FormsProtest

A South Carolina written protest must include your contact details, the property, the facts, your reasons, and the value you believe is correct; the state form is optional.[1]

Who may file

Before a South Carolina assessor or county board of assessment appeals, a homeowner may be represented by anyone allowed to represent taxpayers before the IRS under Circular 230, or by a licensed or certified real estate appraiser on value questions.[1]

What evidence do South Carolina review bodies accept?

At a South Carolina county board of assessment appeals conference, the owner may present evidence such as appraisals and property sales to support changing the assessment. For a South Carolina county board of assessment appeals conference, the owner must file copies of appraisals, sales and other evidence with the board and send them to the assessor at least 15 days before (the board may waive this).

Evidence accepted

At a South Carolina county board of assessment appeals conference, the owner may present evidence such as appraisals and property sales to support changing the assessment.[1]

Evidence rule

For a South Carolina county board of assessment appeals conference, the owner must file copies of appraisals, sales and other evidence with the board and send them to the assessor at least 15 days before (the board may waive this).[1]

Evidence ruleAll evidence at conference

In South Carolina, the county board of assessment appeals gives at least 30 days' notice of the conference and tells the owner that all evidence must be presented there.[1]

Which exemptions exist in South Carolina?

South Carolina exempts an owner-occupied legal residence from school operating property taxes (not school debt, county or city taxes). South Carolina exempts the first $50,000 of fair market value of the home of a resident who is 65 or older, totally and permanently disabled, or legally blind.

School operating

South Carolina exempts an owner-occupied legal residence from school operating property taxes (not school debt, county or city taxes).[4]

Senior exemption

South Carolina exempts the first $50,000 of fair market value of the home of a resident who is 65 or older, totally and permanently disabled, or legally blind.[4]

Assessment limitsReassessment

In South Carolina, an increase in value from the countywide reassessment is limited to 15% within a five-year period; the limit does not apply to new improvements or to a sale in the year the new value first applies.[5]

How does reassessment and equalization work in South Carolina?

South Carolina counties reappraise every fifth year: values are complete at the end of December of the fourth year and take effect in the fifth; a county may postpone the new values by one tax year. South Carolina sets a home's owner, value and assessment ratio as of December 31 of the year before the tax year.

Reassessment cycle

South Carolina counties reappraise every fifth year: values are complete at the end of December of the fourth year and take effect in the fifth; a county may postpone the new values by one tax year.[6]

Valuation date

South Carolina sets a home's owner, value and assessment ratio as of December 31 of the year before the tax year.[7]

Level of assessment

South Carolina assesses an owner-occupied legal residence (and up to five contiguous acres) at 4% of fair market value.[6]

Level of assessmentOther real property

South Carolina assesses real property that is not a qualifying legal residence (or another listed class), such as a second home, at 6% of fair market value.[6]