How do I appeal my property tax assessment?

County Assessor (informal review + formal objection) / County Board of Assessment Appeals (formal county appeal) / South Carolina Administrative Law Court (ALC) / Circuit Court / SC Court of Appeals / SC Supreme Court

Step by Step

How to do it

Review your Notice of Property Tax Assessment; compare assessed value (and assessment ratio) to market value and comparable properties; note the date on the notice - the 90-day appeal clock starts from the date on the assessment notice
Contact County Assessor informally: request your property record card; present comparable sales, condition information, and any errors in the record; many issues resolved at this level
FILE WRITTEN NOTICE OF OBJECTION with the County Assessor:
DEADLINE: Within 90 DAYS after the assessor MAILS the Notice of Property Tax Assessment; the clock starts from the date printed on the notice (SC Code 12-60-2510)
If you receive NO notice (property value did not increase): you may appeal at any time; however, an appeal filed BEFORE JANUARY 15 applies for that current tax year
Submit WRITTEN OBJECTION to the County Assessor - no specific form required statewide; must be in writing; state you are objecting and the basis (fair market value, special use value, assessment ratio, or assessment itself)
Can object to: fair market value, special use value, assessment ratio, and/or property tax assessment
The assessor must issue a written response
APPEAL TO COUNTY BOARD OF ASSESSMENT APPEALS: if unsatisfied with assessor's response:
File written appeal within 30 DAYS after the date of the assessor's written response
Board schedules hearing; informal process; taxpayer presents evidence
Board issues written decision
IMPORTANT: If appeal will not be settled by December 31, must pay 80% of tax calculated on proposed assessment (or 100% with written request) to avoid interest/penalties
ADMINISTRATIVE LAW COURT (ALC): if unsatisfied with Board decision:
File request for contested case hearing with ALC within 30 DAYS of the Board's written decision
ALC is a state court of record; formal proceedings; attorneys recommended
Further appeals to Circuit Court → SC Court of Appeals → SC Supreme Court

Details

What you need to know

Required Docs

Written notice of objection (no standard form; just written notice to assessor)
Supporting evidence: comparable sales, appraisal, property record corrections, photographs

Fee

County Assessor/Board: no fee; ALC: filing fees; Court: filing fees INITIAL OBJECTION DEADLINE: 90 DAYS from date on assessment notice; OR January 15 for no-notice-year appeals BOARD APPEAL DEADLINE: 30 days from assessor's written response ALC DEADLINE: 30 days from Board's written decision WHERE TO GO: County Assessor (written objection); County Board of Assessment Appeals (hearing); SC Administrative Law Court - alc.sc.gov | (803) 734-0550

Where to Go

County Assessor (written objection); County Board of Assessment Appeals (hearing); SC Administrative Law Court - alc.sc.gov | (803) 734-0550

County-specific variations apply

Each of SC's 46 counties administers its own assessment and appeal process. Richland County (Columbia), Greenville County, Charleston County, Horry County (Myrtle Beach/Conway), and Lexington County have the most active systems. Some counties provide specific appeal forms on their websites; others require just a written letter. Check your specific county assessor's website.

South Carolina Notes

Important state-specific details

PAY TAXES DURING APPEAL: SC requires payment of 80% of proposed tax during appeal if not settled by December 31; can request 100% tax bill with written notice; unpaid taxes accrue interest.
4% LEGAL RESIDENCE RATIO: If you believe your assessment ratio is wrong (should be 4% vs. 6%), include the ratio in your objection and ensure you have applied for the legal residence classification with the county assessor.
FIVE-YEAR REASSESSMENT: If your county just completed a reassessment, review carefully - significant value changes can occur.
ASSESSMENT CAP: SC limits assessment increases between reassessments to 15% for most property - the cap resets upon sale.

Official Source

State office contact

State Office

SC Department of Revenue, Property Tax Division - dor.sc.gov | (803) 898-5207; SC Administrative Law Court - alc.sc.gov | (803) 734-0550; County Assessor (varies by county)