South Carolina Property Tax Appeal at a Glance
Governing Statute
S.C. Code § 12-60-2510 — Property Tax Assessment Appeal
Appeal Deadline
You have 90 days from date of assessment notice to file your appeal.
Appeal Body
File your appeal with the County Assessor (informal), then County Board of Assessment Appeals.
Appeal levels: informal review, County Board of Assessment Appeals, Administrative Law Court, circuit court
Assessment Standard
true value in money (fair market value)
Equalization ratio: 4% owner-occupied residential, 6% other residential/commercial, 10.5% manufacturing
Key Facts
- Assessment frequency: every 5 years (reassessment; annual assessment cap of 15% for reassessment year)
- Filing fee: none
- Exemptions: homestead ($50,000 for 65+/disabled/legally blind), disabled veteran
What Your South Carolina Appeal Letter Includes
Every letter is built from South Carolina's actual appeal procedure — not a generic template.
Statute Citation
S.C. Code § 12-60-2510 cited by section number. The assessor sees you know the law.
Appeal Procedure
Correct filing body (County Assessor (informal), then County Board of Assessment Appeals), deadline, and procedural requirements for South Carolina.
Evidence Framework
Structured presentation of comparable sales, property conditions, and market data supporting your valuation.
Print-Ready PDF
Professional formatting. File it with the County Assessor (informal), then County Board of Assessment Appeals. Ready in under 3 minutes.
Free preview. $9.99 for the clean, print-ready PDF.
South Carolina Property Tax Appeal FAQ
How do I appeal my property tax assessment in South Carolina?
Under S.C. Code § 12-60-2510, you file an appeal with the County Assessor (informal), then County Board of Assessment Appeals. You have 90 days from date of assessment notice to file. The assessment standard is true value in money (fair market value).
What is the deadline to appeal property taxes in South Carolina?
You have 90 days from date of assessment notice. Missing this deadline typically means you cannot appeal until the next assessment cycle.
What is the assessment standard in South Carolina?
South Carolina assesses property at true value in money (fair market value). The equalization ratio is 4% owner-occupied residential, 6% other residential/commercial, 10.5% manufacturing. Your appeal should demonstrate that the assessed value exceeds the property's true value under this standard.
What property tax exemptions are available in South Carolina?
South Carolina offers several exemptions including: homestead ($50,000 for 65+/disabled/legally blind), disabled veteran. Check with your county assessor to see if you qualify for any of these exemptions.
What are the levels of appeal in South Carolina?
The appeal levels in South Carolina are: informal review, County Board of Assessment Appeals, Administrative Law Court, circuit court. Most disputes are resolved at the first level. If not, you can escalate to higher bodies.
Do I need a lawyer to appeal my property taxes in South Carolina?
No. Property owners can file appeals themselves. Our tool generates a South Carolina-specific appeal letter citing S.C. Code § 12-60-2510 with your property details, comparable sales, and the correct appeal procedure.
Property Tax Appeal Letters by State
Select your state to see your specific appeal procedures and generate your letter.