Columbia & Richland County, SC Property Tax Appeals

Richland County, South Carolina (Columbia) homeowners have 90 days from the date of a reassessment notice to file a written objection with the County Assessor. If no notice was issued, the county says the deadline is the first penalty date of the current year's real property tax bill. The county's page says appeals must be filed within the timeframe in the notice or by that penalty date, whichever occurs first. Richland runs an online appeal portal, and supporting documentation is required.

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 a reassessment notice: written objection to the Assessor within 90 days of the date on the notice.
• No notice issued: by the first penalty date of the current year's real property tax bill.
• Whichever comes first governs, per the county's Assessment Appeal page.
• Where: the county's online appeal portal, or the Assessor's Office, 2020 Hampton St., Suite 2058, Columbia, SC 29204 (mailing address P.O. Box 192, Columbia, SC 29202).
• Representatives: an appeal filed by someone else needs a valid Power of Attorney (SC DOR form SC2848).

The county cites South Carolina Code 12-60-2520 for the procedure. Your own notice has the controlling date.

How assessments work in Richland 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. Richland County's Property Valuation pages cover legal residence, manufactured homes and the assessment appeal.

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. Richland County takes the legal residence application online, typically by the first penalty date of the current year's tax notice. It asks for a South Carolina driver's license and vehicle registration at the property, a Social Security card or birth certificate, and a redacted recent tax return. Military owners who keep South Carolina as their legal residence apply annually with their LES and orders.
• 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. Richland County's Auditor handles the homestead application.

How to appeal, step by step

1. Pull your notice and your record. Search your parcel on the county property data site and save the market value, classification and ratio. Compare with recent sales of similar homes.
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. Use the Richland County online appeal portal and attach your supporting documentation. The 90-day clock runs from the date printed on the notice, not the day you open it.
5. Pay your tax bill on time. Check the due date on your bill and pay it on time while the appeal is pending.
6. Follow the review. The Assessor responds first. Under state procedure a taxpayer can then go to the county Board of Assessment Appeals. Confirm the next deadline in the Assessor's written response.

What property taxes cost in Richland County

The U.S. Census Bureau's American Community Survey (2020-2024 five-year estimates) puts the median real estate tax paid by Richland County homeowners at $1,637 a year, against a median home value of $242,800. That is an effective rate of about 0.67% 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 101,223 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 Richland County Assessor. We do not file for you or represent you, and we are not attorneys, accountants or a tax firm.

Contacts

• Richland County Assessor: 2020 Hampton St., Suite 2058, Columbia, SC 29204 · 803-576-2640 · assessoroffice@richlandcountysc.gov (Monday to Friday, 8:30 a.m. to 5 p.m.)
• Mailing address: P.O. Box 192, Columbia, SC 29202