Lexington County, SC Property Tax Appeals: 90 Days

Lexington County, South Carolina homeowners who disagree with a new value must file a written appeal with the Assessor within 90 days of the date on the assessment notice. The county's notice states it the same way: a written objection within 90 days of the date of notice, with a "last day to appeal" printed on it. If no notice was received, the county says the open appeal period is January 1 through January 15 of the following year. Do not wait for the tax bill: the county says by then it is too late.

Rules for the rest of South Carolina are in our South Carolina property tax appeal guide.

2026 deadline and where to file

Status as of October 10, 2026.

• After an assessment notice: written appeal to the Assessor within 90 days of the date on the notice. The notice shows a "last day to appeal."
• No notice received: the open appeal period is January 1 to January 15 of the following year, according to the county's Assessor FAQ.
• Notice requirement: the Assessor must mail a notice to owners whose real property's fair market value increases by $1,000 or more.
• If your appeal is still open at year end: you are billed for at least 80 percent of the assessed value. You can ask in writing to be billed for more to avoid interest. The tax must be paid by January 15.
• Interest: paid on any additional tax owed, and paid to you on a refund.

Appeals are reviewed on market value only. Appeals based on the size of the tax bill cannot be considered.

How assessments work in Lexington County

South Carolina counties value real property at market value and then apply an assessment ratio. Owner-occupied homes that qualify as a legal residence are assessed at 4 percent of market value. Other residential property is assessed at 6 percent. The ratio is set by the state and does not change by county. Lexington County's Assessor says an employee visits and measures the home, records age, construction type, heating and air conditioning, floors and extras like a garage, deck or pool, and then compares with similar sales adjusted to your property. The county's FAQ describes a 2020 reassessment program that followed one in 2015, and says state law requires counties to reassess every five years.

An appeal is a challenge to market value (or the classification, ratio or assessment). Spartanburg County puts it plainly: a taxpayer contesting an assessment has the burden of showing the county's value is wrong, and the usual way to show that is the actual value of the property. A bill that went up is not a ground for appeal. Foreclosure, family and other non-market sales are generally not good comparables.

Exemptions and their deadlines

• Legal residence (4% assessment ratio): the special 4 percent ratio for an owner-occupied home. You must apply, and the application is due before the first penalty date of the tax year in which you first claim it. If you do not apply, the home is assessed at 6 percent. Lexington County's Assessor FAQ pages cover the programs. Confirm the 4 percent ratio on your tax bill and apply if your primary residence is still at 6 percent.
• Homestead exemption (age 65, disabled, or legally blind): the first $50,000 of fair market value is exempt from property tax, according to the SC Department of Revenue. You hold title to your primary residence, were a South Carolina resident for the full calendar year ending December 31 before the tax year, and were at least 65, declared totally and permanently disabled, or legally blind on that date. Apply at your county Auditor's office. You do not re-apply each year unless something changes. In Lexington County the application goes to the Auditor's office, or an agent can apply for you. The county lists a pre-application period (July 16 to December 31 of the year you turn 65 or are classified), an application period (January 1 to July 15 of the following year) and a post-application period (July 16 until the first penalty date, with a possible refund for the preceding year). The surviving spouse of a qualified recipient may also receive the benefit until remarriage.

How to appeal, step by step

1. Pull your notice and your record. Check the assessment notice for the market value, ratio and "last day to appeal." The tax bill shows the same market value in the Current Tax Year table.
2. Check the legal residence ratio. If your home is your primary residence and the record shows 6 percent, apply for the 4 percent ratio first. That is a bigger, faster fix than an appeal.
3. Gather evidence of market value. Recent sales of similar homes nearby, an appraisal, or a recent arm's-length purchase of your home. Photos and repair estimates help if the record overstates your home's condition or size.
4. File your written objection with the Assessor. Send a written objection to the Lexington County Department of Assessment and Equalization, 212 South Lake Dr., Suite 201, Lexington, SC 29072, or call (803) 785-8241. Keep a dated copy.
5. Pay your tax bill on time. If the appeal is unresolved by December 31, you are billed at least 80 percent of the assessed value, and the tax is due by January 15. Interest runs on any shortfall and in your favor on any refund.
6. Follow the review. The Board of Assessment Appeals is a nine-member citizen board appointed by County Council. It meets when requested in the County Administration Building and decides disputes between owners and the Assessor. Questions: (803) 785-8190.

What property taxes cost in Lexington County

The U.S. Census Bureau's American Community Survey (2020-2024 five-year estimates) puts the median real estate tax paid by Lexington County homeowners at $1,151 a year, against a median home value of $234,500. That is an effective rate of about 0.49% of home value (median tax divided by median value). It is a countywide figure: your own rate depends on your city, school district and special districts, so read the rate on your actual bill. About 94,401 homes in the county are owner-occupied. Source: Census Reporter, tables B25103 and B25077.

Check your value before you file

Start with the free Grove Hopper over-assessment check: enter your address and we compare your assessment to the data and tell you whether an appeal looks worth your time. If it does, we prepare your appeal documents. You review, sign and file them yourself with the Lexington County Assessor. We do not file for you or represent you, and we are not attorneys, accountants or a tax firm.

Contacts

• Lexington County Department of Assessment and Equalization: 212 South Lake Dr., Suite 201, Lexington, SC 29072-3499 · (803) 785-8241
• Board of Assessment Appeals scheduling: (803) 785-8190