The Value On Your Tax Bill
S.C. Code 12-60-2510 and S.C. Code 12-60-2530 — ninety days to object to a notice, a conference, then the county board
Once every fifth year each county appraises and equalizes the property in it, and notifies every taxpayer whose value or classification changes by $1,000 or more. The new values are used in that fifth year, unless the county postpones them by ordinance for no more than one tax year.
When the assessor raises a value by $1,000 or more, or assesses property for the first time, the assessor sends a written notice with the fair market value, any special use value, the assessment ratio, the assessment, the acres or lots, the location, the tax map number and the appeal procedure.
Ninety days to object. In a year with a notice, the taxpayer gives the assessor written notice of objection within ninety days after it is mailed. A written request to meet with the assessor counts as one. In a year without a notice, the taxpayer may appeal in writing at any time, and an appeal made on or after the first penalty date applies to the next tax year.
If the assessor does not agree, a conference is scheduled within thirty days of the request. If it does not settle the matter, the taxpayer has thirty days after it to file a written protest, and the assessor answers in writing within thirty days of receiving the protest.
Thirty days to the county board. Within thirty days after the assessor's response, the taxpayer may appeal to the county board of assessment appeals by written notice of intent to appeal to the assessor. The board holds a conference within thirty days of the notice, with at least thirty days' written notice to both sides, and all evidence is presented there.
A party who fails to appear may lose by default, and a default against the assessor sets the value at the one in the taxpayer's protest. Later appeals go to the Administrative Law Court. A particular parcel is a question for the county assessor or a licensed South Carolina attorney.
Sources for this section (4)
- S.C. Code 12-43-217 — Quadrennial reassessment; postponement ordinance
- S.C. Code 12-60-2510 — Property tax assessment notice; written notice of objection
- S.C. Code 12-60-2520 — Written request to meet with assessor; written protest following conference
- S.C. Code 12-60-2530 — County board of assessment appeals
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed South Carolina attorney.