South Carolina Property Tax Appeals: 90-Day Deadline

How South Carolina Assessment Appeals Work

In South Carolina your county assessor sets the value and the assessment, and the appeal is a four-step ladder under the state's property tax appeal law: written objection to the assessor, a conference and written protest, the county board of assessment appeals, then the Administrative Law Court. You have to go in order. The Administrative Law Court dismisses a case where the taxpayer skipped the protest or missed the board conference. S.C. Code, Title 12, Chapter 60

The Deadline: 90 Days From the Assessor's Mailing

When the assessor increases fair market value by $1,000 or more, or makes the first assessment on a property, it sends a property tax assessment notice by July 1 or as soon after as is practical. The notice lists the fair market value, the assessment ratio, the property tax assessment and the appeal procedure. You then have 90 days after the assessor mails the notice to give the assessor written notice of objection to the value, the ratio or the assessment. S.C. Code, Section 12-60-2510

In years with no notice, you can appeal the fair market value, the assessment ratio and the assessment at any time, in writing to the assessor. An appeal submitted before the first penalty date applies to that tax year. One submitted on or after the first penalty date applies to the next tax year. S.C. Code, Section 12-60-2510

What Happens at Each Step

1. Objection and conference. Your written request to meet with the assessor is your notice of objection. If the assessor agrees, it corrects the error. If not, it schedules a conference within 30 days of your request or as soon after as practical.
2. Written protest. If the conference does not resolve it, the assessor gives you a protest form. The protest states your facts, your reasons and the value and classification you think is correct. The assessor answers in writing within 30 days of receiving it.
3. County board of assessment appeals. Within 30 days after the assessor's response, you can appeal in writing to the board. The board holds a conference with at least 30 days' notice, and all evidence must be presented at that conference. Documents go to the board and the assessor at least 15 days before. A tie goes to the assessor. S.C. Code, Section 12-60-2530
4. Administrative Law Court. Within 30 days after the board's written decision, you can request a contested case hearing. S.C. Code, Section 12-60-2540

The board cannot rule on claims about property tax exemptions. Those go through the exemption process, not the assessment appeal.

Paying While You Appeal

If the protest or appeal will not be finished by December 31 of the tax year, the assessor has the auditor adjust the assessment to 80 percent of the protested assessment, or to any higher figure you agree to in writing, and the tax is paid on that. After the final decision a corrected assessment is entered. A refund of any overpayment comes with interest. S.C. Code, Section 12-60-2550

Reassessment Cycle

Once every fifth year each county appraises and equalizes all property. Property valuation is completed at the end of December of the fourth year, the county notifies owners of any change of $1,000 or more, and the new values take effect in the fifth year. A county can postpone implementation by ordinance for one property tax year. Ask your assessor which year your county is in. S.C. Code, Section 12-43-217

The 4 Percent Legal Residence Ratio and the Senior Exemption

A legal residence and up to five contiguous acres, occupied by the owner, is taxed on an assessment equal to 4 percent of fair market value. The owner must apply before the first penalty date for the first tax year they claim it, and the burden of proof is on the owner-occupant. If the assessor finds an owner-occupant ineligible, the 6 percent ratio applies and the classification can be appealed under Chapter 60. If you live in the home and your bill looks like the 6 percent rate, call the assessor. S.C. Code, Section 12-43-220

Owners 65 or older, or totally and permanently disabled, or legally blind, who have lived in the state at least a year and hold fee simple title or a life estate, can exempt the first $50,000 of fair market value of their dwelling from county, municipal, school and special assessment real estate taxes. The application must be made before July 16 of the tax year. S.C. Code, Section 12-37-250

Where the Windows Stand Now

South Carolina's clock is set by each county's notice mailing date, so the window is different for every owner. Where a county guide below shows January 15, 2027, that is the tax due date the county guide uses for owners who received no 2026 notice. If you received a notice, count 90 days from its mailing date and use that date, not the one in the table. The countdown table above lists the counties we track, and the deadlines page has the full list.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and send them to your county assessor yourself. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor, board of assessment appeals and next date.