South Carolina property tax appeals, 2027
In South Carolina, you appeal a property assessment to the County Assessor, then County Board of Assessment Appeals, and the deadline is 90 days after the assessment notice is mailed. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 46 counties, state and county recordsHow appeals work in South Carolina
| Rule | What applies |
|---|---|
| What you argue | Market value as of December 31 before the county’s reassessment implementation year (S.C. Code §12-43-217(A), §12-37-610(A)); for a transfer, December 31 of the year of the transfer (§12-37-3140(A)); uniformity is also recognized (S.C. Code §12-60-2530(A)) |
| How homes are assessed | 4% of market value for homes. Owner-occupied legal residence 4% (S.C. Code §12-43-220(c)); other residential 6% (§12-43-220(e)). The ratio applies to the value as limited by the 15% reassessment cap, not to market value. |
| Deadline | Written objection within 90 days after the notice is mailed; in years with no notice, in writing at any time (S.C. Code §12-60-2510(A)(3)–(4)). Written protest within 30 days after an unresolved conference (§12-60-2520(B)); county board within 30 days of the assessor’s response (§12-60-2530(A)). |
| First appeal to | County Assessor (objection and conference), then County Board of Assessment Appeals |
| What the notice shows | Market value as “Market Value”; assessed value as “Taxable Value”. Mails: By July 1 when market value rises $1,000 or more; in a reassessment year by October 1 of the implementation year (S.C. Code §12-60-2510(A)(1)) |
| Assessment limit | Reassessment increases in market value are limited to 15% over five years, except for additions and in the year an assessable transfer is first taxed (S.C. Code §12-37-3140(B), Act 388 of 2006). Applies to all real property. |
| Sale prices public | Yes |
| Statutes | Grounds: S.C. Code §12-37-930, §12-60-2510(A)(3). Filing: S.C. Code §§12-60-2510, 12-60-2520, 12-60-2530. Assessor’s evidence: S.C. Code §12-60-2530(F). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every South Carolina county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Greenville County | Not yet published | — | — | Scan from recent sales |
| Charleston County | Not yet published | — | — | Scan from recent sales |
| Richland County | Not yet published | — | — | Scan from recent sales |
| Horry County | Not yet published | — | — | Scan from recent sales |
| Spartanburg County | Not yet published | — | — | Scan from recent sales |
| Lexington County | Not yet published | — | — | Scan from recent sales |
| York County | Not yet published | — | — | Scan from recent sales |
| Berkeley County | Not yet published | — | — | Scan from recent sales |
| Anderson County | Not yet published | — | — | Scan from recent sales |
| Beaufort County | Not yet published | — | — | Scan from recent sales |
| Aiken County | Not yet published | — | — | Scan from recent sales |
| Dorchester County | Not yet published | — | — | Scan from recent sales |
| Pickens County | Not yet published | — | — | Scan from recent sales |
| Florence County | Not yet published | — | — | Scan from recent sales |
| Lancaster County | Not yet published | — | — | Scan from recent sales |
| Sumter County | Not yet published | — | — | Scan from recent sales |
| Orangeburg County | Not yet published | — | — | Scan from recent sales |
| Oconee County | Not yet published | — | — | Scan from recent sales |
| Kershaw County | Not yet published | — | — | Scan from recent sales |
| Laurens County | Not yet published | — | — | Scan from recent sales |
| Greenwood County | Not yet published | — | — | Scan from recent sales |
| Georgetown County | Not yet published | — | — | Scan from recent sales |
| Darlington County | Not yet published | — | — | Scan from recent sales |
| Cherokee County | Not yet published | — | — | Scan from recent sales |
| Chesterfield County | Not yet published | — | — | Scan from recent sales |
| Colleton County | Not yet published | — | — | Scan from recent sales |
| Newberry County | Not yet published | — | — | Scan from recent sales |
| Jasper County | Not yet published | — | — | Scan from recent sales |
| Chester County | Not yet published | — | — | Scan from recent sales |
| Clarendon County | Not yet published | — | — | Scan from recent sales |
| Williamsburg County | Not yet published | — | — | Scan from recent sales |
| Edgefield County | Not yet published | — | — | Scan from recent sales |
| Marion County | Not yet published | — | — | Scan from recent sales |
| Dillon County | Not yet published | — | — | Scan from recent sales |
| Union County | Not yet published | — | — | Scan from recent sales |
| Marlboro County | Not yet published | — | — | Scan from recent sales |
| Abbeville County | Not yet published | — | — | Scan from recent sales |
| Barnwell County | Not yet published | — | — | Scan from recent sales |
| Fairfield County | Not yet published | — | — | Scan from recent sales |
| Saluda County | Not yet published | — | — | Scan from recent sales |
| Hampton County | Not yet published | — | — | Scan from recent sales |
| Lee County | Not yet published | — | — | Scan from recent sales |
| Calhoun County | Not yet published | — | — | Scan from recent sales |
| Bamberg County | Not yet published | — | — | Scan from recent sales |
| McCormick County | Not yet published | — | — | Scan from recent sales |
| Allendale County | Not yet published | — | — | Scan from recent sales |
South Carolina questions
When is the property tax appeal deadline in South Carolina?
Written objection within 90 days after the notice is mailed; in years with no notice, in writing at any time (S.C. Code §12-60-2510(A)(3)–(4)). Written protest within 30 days after an unresolved conference (§12-60-2520(B)); county board within 30 days of the assessor’s response (§12-60-2530(A)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in South Carolina?
The County Assessor (objection and conference), then County Board of Assessment Appeals hears the first appeal (S.C. Code §§12-60-2510, 12-60-2520, 12-60-2530).
How is a home assessed in South Carolina?
At 4% of market value for homes, valued as of December 31 before the county’s reassessment implementation year (S.C. Code §12-43-217(A), §12-37-610(A)); for a transfer, December 31 of the year of the transfer (§12-37-3140(A)). Reassessment increases in market value are limited to 15% over five years, except for additions and in the year an assessable transfer is first taxed (S.C. Code §12-37-3140(B), Act 388 of 2006). Applies to all real property.
What does a South Carolina assessment notice show?
The market value, labeled “Market Value”, and the assessed value, labeled “Taxable Value”. Notices mail: By July 1 when market value rises $1,000 or more; in a reassessment year by October 1 of the implementation year (S.C. Code §12-60-2510(A)(1)).
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- S.C. Code Title 12 ch. 43 (12-43-217, 12-43-220)
- S.C. Code Title 12 ch. 37 (12-37-930, 12-37-3140)
- S.C. Code Title 12 ch. 60 (12-60-2510 to 12-60-2540)
- S.C. Code Title 12 ch. 24 (deed recording fee)
- Lexington County Assessor, 2025 reassessment summary
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).