Horry Property Tax: Deadlines, Exemptions & Appeal (2026)

If you did not receive a 2026 assessment notice, the practical deadline to appeal your 2026 Horry County real-property assessment is January 15, 2027—the last day before the first tax-penalty date. If Horry County mailed you an assessment notice, your deadline is 90 days from the mailing date on that notice. File the county’s Real Property Appeal online from the Assessor forms page, or submit a written appeal to the Horry County Assessor, 1301 Second Avenue, Suite 1C08, Conway, SC 29526.

How assessments work in Horry County

Horry County’s real-property values are set by the Horry County Assessor’s Office, not the Treasurer. The Assessor appraises and lists real property; the Auditor applies assessment ratios and millage; the Treasurer collects the bill.

Horry’s current countywide reassessment is the 2024 reassessment. The county’s reassessment flyer says values were reset as of December 31, 2023, replacing the prior December 31, 2018 base date, and the county’s assessment guide says the next general update follows South Carolina’s once-every-fifth-year reassessment schedule. In 2026, most homeowners are not in a new countywide reassessment year; your value normally stays the same unless something changed—new construction, an assessable transfer of interest, a parcel split/lot change, a legal change, or an Assessor review.

Horry describes its valuation method as mass appraisal. The Assessor maintains data for roughly 250,000 properties, including heated square footage, garages, decks, pools, land area, water features, quality, and other characteristics. Properties are grouped into about 2,622 appraisal models. Land values are supported by sales analysis; improvements use a market-modified Marshall & Swift cost service; models are tested against sales and submitted for South Carolina Department of Revenue approval.

South Carolina also has an important cap: reassessment-related increases in fair market value are generally limited to 15% over a five-year period, but that cap does not protect new improvements or an assessable transfer of interest. So a new buyer may see a value reset that a long-time owner did not.

Whether you should appeal

Appeal when you can point to a specific error or a market value problem. Strong Horry County appeal issues include: wrong heated square footage, a garage/pool/deck listed that you do not have, flood or condition issues not reflected in the record, comparable sales that are lower than the county model, an incorrect acreage/lot count, or a wrong classification such as 6% instead of the 4% legal-residence ratio.

For a primary residence, also check exemptions before you spend all your energy on value. The Legal Residence Application is the big one: an owner-occupied primary residence can be assessed at 4% instead of the default 6%, and the 4% home also receives the school operating tax relief that second homes and rentals do not. For 2026, Horry’s official tax-facts notice says you may apply between January 1, 2026 and January 15, 2027. If you previously qualified and nothing changed, you usually do not reapply; if ownership or your legal residence changed, you must file again.

The Homestead Exemption is separate from Legal Residence. Horry’s guide says homeowners age 65 or older, blind, disabled, or qualifying surviving spouses may be eligible for a $50,000 deduction from the Assessor’s market value appraisal for their legal residence, and first-time applicants apply in person through the Horry County Auditor’s Office, not the Assessor.

I found no official Horry County publication with appeal success rates or median reductions. The county budget materials publish workload measures such as value appeals received, but not how many homeowners won or the median dollar reduction.

Step-by-step how to file

1. Look up your property record. Use Horry County Land Records and compare the property card to your actual home. Check PIN, acreage, building size, year built, class, neighborhood/model, and valuation history.

2. Pick the right form or written filing. The exact county form is Real Property Appeal on the Assessor’s official forms page: https://www.horrycountysc.gov/departments/assessor/forms/. The same page also links the Legal Residence Application, Agriculture Use, HOA Special Valuation Form, Multi Lot Discount, and Property Tax Exemption forms.

3. Know your deadline. If you received a 2026 property assessment notice, South Carolina law gives you 90 days after the Assessor mails the notice to object. If you did not receive a notice, state law allows a written appeal at any time, but an appeal filed before the first penalty date applies to that tax year. Horry real-property taxes are due January 15, so use January 15, 2027 as the 2026 current-year deadline when there is no notice.

4. State the value you believe is correct. Horry’s real-property information sheet says a written appeal should include the owner’s name, Property ID / Map-Block-Parcel number, the value you think is correct, reasons why, and supporting documents.

5. Attach evidence. Best evidence: a recent independent appraisal, closing statement from a recent arm’s-length purchase, three to six comparable sales near the December 31, 2023 reassessment valuation date for general reassessment issues, photos and contractor estimates for condition problems, surveys, or corrected measurements.

6. Submit it. Filing methods published or supported by county materials are:

• Portal: Real Property Appeal from the Assessor forms page: https://www.horrycountysc.gov/departments/assessor/forms/
• Email: hcg.assessor@horrycountysc.gov
• Mail: Horry County Assessor’s Office, 1301 Second Avenue, Suite 1C08, Conway, SC 29526
• In person: Horry County Assessor’s Office, 1301 Second Avenue, Conway, SC 29526, Monday–Friday, 8 a.m.–5 p.m.
• Fax: 843-915-6040, shown on the Assessor real-property information sheet.

Horry County does not publish a filing fee for a real-property assessment appeal. Do not confuse this with other county boards that charge fees for unrelated appeals.

What happens after

Your first appeal is a written objection to the Horry County Assessor. If the Assessor agrees, the value or classification can be corrected without a board hearing. If the Assessor disagrees, South Carolina law says the Assessor schedules a conference within 30 days, or as soon after as practical.

If the issue is not resolved at the conference, the Assessor provides a protest form. You then have 30 days after the conference to file the written protest. The Assessor’s written response must include the initial assessment, the redetermined assessment, and further appeal rights; the law says that response is mailed within 30 days of receiving the protest, or as soon thereafter as practical.

The next authority is the Horry County Board of Assessment Appeals. Horry’s “Questioning Values” page says the board has 11 members from throughout the county. You appeal to the board by giving written notice of intent to appeal to the Assessor within 30 days after the Assessor’s response.

The board process is a conference-style hearing, not a courtroom trial. State law says conferences are open to the public; the Assessor explains the assessment; you explain why it should be changed; both sides may present appraisals, sales, documents, and rebuttal; board members may ask questions. Evidence is normally due 15 days before the conference, and the board must mail a written decision within 15 days after the conference, or as soon as practical. If you still disagree, either side has 30 days after the board’s written decision to request a contested case hearing before the South Carolina Administrative Law Court.

Local tips

For savings, use Horry’s real millage. The 2025 county levy sheet lists 52.1 mills for county purposes, 119.1 mills for schools, and common unincorporated special levies of 20.2 county fire, 1.5 fire apparatus, and 8.1 waste management. A 4% legal residence generally does not pay the school operating levy, so an unincorporated primary residence in the county fire/waste area is roughly 91.9 mills before other district fees: 52.1 county + 10.0 school debt + 20.2 fire + 1.5 apparatus + 8.1 waste.

Worked example: suppose your Horry primary residence is assessed at $400,000, but good comparable sales support $360,000. A $40,000 reduction saves assessed value of $1,600 at the 4% ratio. At about 91.9 mills, that is approximately $147 per year in tax savings. If the same property is a second home or rental at 6% and pays the full unincorporated 201.0 mills, the same $40,000 reduction saves about $482 per year. Your exact bill can differ if you are in Myrtle Beach, North Myrtle Beach, Conway, Surfside, another municipality, or a special district.

One final local point: do not wait for the October tax bill to start checking your value. Horry County tax notices are normally mailed October 1 and are due January 15. If you need the 2026 assessment changed for the 2026 bill and you did not receive a separate assessment notice, get the written appeal in by January 15, 2027.

Horry County Property Tax Rate

2025 certified Horry County levy: 52.1 mills for county purposes; 171.2 mills for total county + school purposes before applicable special levies, fire/watershed/waste districts, municipal levies, fees, and assessment-ratio/exemption effects. Horry County's 2025 levy sheet also lists common add-ons such as County Fire District 20.2 mills, County Fire Apparatus Replacement 1.5 mills, and Waste Management 8.1 mills where applicable.

Source: https://www.horrycountysc.gov/media/kufln4qp/2025-horry-county-tax-levies.pdf

When Are Property Taxes Due in Horry County?

Real property tax payment is due by January 15; payments postmarked after January 15 accrue penalties on January 16, February 2, and March 17. Horry County's installment program requires an application received before January 15 of the tax year; approved taxpayers make five advance installment payments due February 15, April 15, June 15, August 15, and October 15, with the final notice mailed by November 15 and any balance due January 15 to avoid penalty.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.horrycountysc.gov/tax-payer-services/real-property-tax/

Property Tax Exemptions in Horry County

• Legal Residence / Primary Residence 4% assessment ratio — Owners who occupy the Horry County home as their full-time primary/legal residence; not second homes or vacation homes.. Primary residential property is assessed at 4% of fair market value instead of the 6% ratio for other real estate; legal residence status is also required for the owner-occupied school operating tax exemption. Yes, apply with the Horry County Assessor; if qualified, only reapply when ownership or residency status changes. Apply by Application period is January 1 of each tax year through January 15 of the following tax year; Horry County also states May 31 is the deadline to ensure that year’s bill is issued at the 4% residential rate.. (Source: https://www.horrycountysc.gov/news/articles/applications-for-legal-residence-property-tax-exemption-due-may-31/)
• Owner-occupied school operating tax exemption — Individual primary residences that qualify as a legal residence under South Carolina law.. 100% of the fair market value of owner-occupied residential property is exempt from school operating property taxes, excluding school debt millage and excluding county or municipal taxes. No separate application; the property must be approved for the 4% legal residence assessment ratio. Apply by Same as the 4% legal residence application deadline.. (Source: https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-Chapter%205.pdf)
• Homestead Exemption — Homeowners whose legal residence is in South Carolina and who are age 65 or older, totally and permanently disabled, or legally blind, with the qualifying condition and South Carolina residency timing met as of December 31 before the tax year.. Complete exemption from property taxes on the first $50,000 in fair market value of the legal residence; does not exempt fees charged by a taxing entity. Yes, apply with the Horry County Auditor; proof of eligibility is required. Once granted, it continues for successive years while ownership and qualifications remain unchanged. (Source: https://horrycountysc.gov/tax-payer-services/)
• Agricultural Use Special Assessment — Owners of qualifying real property used to raise, harvest, or store crops; breed or manage livestock; or produce plants, trees, fowl, or animals useful to people. Horry County states there are no residency requirements.. Agricultural property is assessed based on use value; South Carolina lists privately owned agricultural property at 4.0% of use value and corporate-owned agricultural property at 6.0% of use value. Yes, apply with the Horry County Assessor; once initially qualified, no further application is necessary while the property continues to meet eligibility requirements. Apply by Application period is January 1 of each tax year through January 15 of the following tax year.. (Source: https://www.horrycountysc.gov/media/vxwdbtba/realpropertyinfo.pdf)
• Disabled veteran dwelling-home exemption — A veteran who is totally and permanently disabled from a service-connected disability and owns the dwelling home solely, in fee or for life, or jointly with a spouse; qualifying unmarried surviving spouses may also apply if they meet the stated ownership/residency requirements.. Property tax exemption for the qualifying dwelling home and land, up to five acres, when the property has the county 4% owner-occupied assessment ratio. Yes, apply to the South Carolina Department of Revenue using the individual property tax exemption process; reapply if status or ownership changes or a new property is acquired. Apply by Rolling; SCDOR states exemption/refund claims must be received within two years from the date taxes were paid.. (Source: https://www.dor.sc.gov/sites/dor/files/forms/PT401I.pdf)
• Medal of Honor or qualifying Prisoner of War dwelling-home exemption — Medal of Honor recipients and POWs from World War I, World War II, the Korean Conflict, or the Vietnam Conflict who own the dwelling home solely or jointly with a spouse; qualifying unmarried surviving spouses may also apply.. Property tax exemption for the dwelling home and land, up to one acre, when the property has the county 4% owner-occupied assessment ratio. Yes, apply to the South Carolina Department of Revenue using the individual property tax exemption process; reapply if status or ownership changes or a new property is acquired. Apply by Rolling; SCDOR states exemption/refund claims must be received within two years from the date taxes were paid.. (Source: https://www.dor.sc.gov/sites/dor/files/forms/PT401I.pdf)

How to Look Up Your Property Record in Horry County

You can look up your property's official record at https://www.horrycountysc.gov/apps/LandRecords. Horry County Land Records is the official property-card lookup; it requires an Horry County Government account and property cards show parcel/PIN and TMS, owner and district, taxable and market values, transfers, valuation record, permits, land size, and improvement details.