Tax Code Reference
Effective Rate: 0.49%
South Carolina
Property Tax Code
South Carolina Code of Laws — Title 12 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in South Carolina.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Assessment Appeals
Assessment Ratio
4% of fair market value (owner-occupied residential)
Assessment Cycle
Annual (reassessment every 5 years)
Appeal Deadline
90 days from the date the assessor mailed your notice — and in a NO-NOTICE year you may appeal in writing at any time
Assessment System
Governing CodeSouth Carolina Code of Laws — Title 12 (Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio4% of fair market value (owner-occupied residential)
Assessment CycleAnnual (reassessment every 5 years)
Appeal System
Appeal BoardCounty Board of Assessment Appeals / Administrative Law Court
Appeal Deadline90 days from the date the assessor mailed your notice — and in a NO-NOTICE year you may appeal in writing at any time
Key Notes for South Carolina
South Carolina's 4% assessment ratio for owner-occupied homes vs 6% for other property is a significant benefit. The 5-year reassessment cap limits increases to 15% per cycle.
Hearing Types Available
1
County Board of Assessment Appeals2
Administrative Law Court3
Court of AppealsValid Grounds for Appeal
Overvaluation
Incorrect classification (4% vs 6%)
Denial of exemption