South Carolina Property Tax Appeal — 2026 Guide

How to Appeal Your Property Tax Assessment in South Carolina

The general appeal process in South Carolina:

1. Meet the deadline: In a year when the county assessor mails a property tax assessment notice, the taxpayer must give the assessor a written notice of objection within 90 days after the notice is mailed; failure to do so forfeits the right to appeal the valuation. In a year when no assessment notice is mailed, the taxpayer may submit a written appeal to the assessor at any time — an appeal submitted before the first penalty date for that year's taxes applies to that property tax year, and one submitted on or after the first penalty date applies to the succeeding property tax year (S.C. property taxes are due by January 15, so the first penalty date is the practical cutoff).
2. File a appeal: Contact your county's Board of Assessment Appeals or file online through your county's online portal.
3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
4. Attend your hearing: Present your evidence to the County Board of Assessment Appeals.
5. Escalate if needed: After the initial hearing, consider County Board of Assessment Appeals — written appeal filed with the assessor within 30 days of the assessor's response (S.C. Code §12-60-2520).