How to appeal your property tax assessment in South Carolina
In South Carolina, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
It depends on where you live
If your county mailed you an assessment notice in 2026 (for example, in a reassessment county), your window is 90 days from the mailing date and may already have closed. If you got no notice, you can still file a written appeal with the county assessor for the 2026 tax year before the first penalty date (January 16, 2027 in most counties).
South Carolina homeowners pay a median of $1,251 a year in property tax, an effective rate of 0.48%, the 48th highest of the 51 states we cover.
If you received an assessment notice, you must give the county assessor a written objection within 90 days after the notice was mailed. Miss it and you lose the right to appeal that value. In years when you got no notice, you can file a written appeal at any time, but it counts for the current tax year only if the assessor receives it before the first penalty date (taxes unpaid before January 16 become late); otherwise it applies to the next tax year. Phone calls do not count; the objection must be in writing. Example: Newberry County mailed its reassessment notices on August 21, 2025 and said the 90-day appeal period would end on November 22, 2025.
The assessor mails a property tax assessment notice when your value goes up by $1,000 or more, or when property is assessed for the first time. Notices are due by July 1 or as soon after as practical; in a countywide reassessment year, notices must go out by October 1. The notice shows the fair market value, the capped value, the assessment ratio, and how to appeal. In years with no notice, you get no letter, but you can still appeal.
Find your South Carolina county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in South Carolina, step by step
Understand your assessment
The county assessor values homes and land in each of South Carolina's 46 counties. Appeals start with the assessor, then go to the county Board of Assessment Appeals, then to the state Administrative Law Court. Homes are valued at fair market value. Your taxable assessment is 4% of that value if the home is your approved legal residence (primary home), or 6% for other homes such as rentals and second homes. Between reassessments, values generally stay at the level set in the last countywide reassessment. Each county must reappraise all property once every five years. County council can postpone putting the new values into effect by one year. In a reassessment, the increase in a home's taxable value is capped at 15% over the five-year period, unless the home was sold or improved.
Check the record and talk to the assessor
The first step is with the assessor. Your written objection can simply ask to meet with the assessor. If the assessor agrees with you, the value is corrected. If not, the assessor schedules a conference, usually within 30 days. If the conference does not settle it, you have 30 days after it to file a formal written protest. The assessor must reply in writing, usually within 30 days.
Gather your evidence
What works in South Carolina:
- Sales of similar nearby homes around the county's reassessment date
- A professional appraisal, or your purchase price
- Errors on the assessor's property record
- Photos and repair estimates showing damage or defects
- Proof that the home is your legal residence if you were taxed at 6% instead of 4%
More detail
- Sales of similar nearby homes around the county's reassessment date
- A professional appraisal, or your purchase price if you bought recently in an arm's-length sale
- Errors on the assessor's property record (square footage, bedrooms, baths, condition, lot size)
- Photos and repair estimates showing damage or defects
- Proof that the home is your legal residence if you were taxed at 6% instead of 4%
File your appeal
First level: County Board of Assessment Appeals. Only after the assessor's written response to your protest. Within 30 days of that response, give the assessor written notice that you are appealing to the county Board of Assessment Appeals (the assessor can extend this if you ask within the 30 days). The board must give you at least 30 days' notice of the hearing. At least 15 days before the hearing, send the board and the assessor copies of your evidence (appraisals, sales, a short list of what you will present). The hearing is public and informal; the board decides by majority vote, and a tie goes to the assessor. The written decision is mailed within about 15 days. If you skip the hearing, the board can enter a default decision against you. Cost: No fee is set in state law for the assessor or county board steps.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
The assessor's value is normally presumed correct. You must bring evidence of a different market value; simply saying the value is wrong or illegal is not enough. Value is judged as of the date of the county's last reassessment, so later market changes do not count.
If you lose: South Carolina Administrative Law Court (ALC)
Within 30 days after the date of the county board's written decision. File a Request for Contested Case Hearing with the Administrative Law Court in Columbia (by mail, hand delivery, or e-filing), attach the board's decision, and serve a copy on the county. The filing fee for a residential county tax case is $75 (a fee waiver can be requested). You must have gone through the county board first, or the case is dismissed. If you raise new facts that you did not show the county board, the judge usually sends the case back to the board first. ALC decisions can be appealed to the South Carolina Court of Appeals.
After you win
The corrected value is used for that tax year. If you already paid, the overpayment is refunded with interest. A value set on appeal generally carries forward until the county's next five-year reassessment, unless you sell, improve, or add to the home.
Official forms
Appeal Form - Residential Property (Greenville County example; each county uses its own form or a written letter)
Administrative Law Court - Request for Contested Case Hearing
Legal Residence (4%) Special Assessment Application (Greenville County example)
Appointment of Agent (Greenville County example)
Rules that are different in South Carolina
- You must start with a written objection to the county assessor; you cannot go straight to the county board or the court.
- The 90-day objection window runs from when the notice is mailed, not when you receive it.
- Complaints about the tax bill or tax rate are not grounds for an assessment appeal; appeal the value, the assessment ratio, or the classification.
- Values reflect the market as of the last reassessment date; market changes after that date cannot be used.
- If the appeal is not settled by December 31, the bill is based on 80% of the disputed assessment (or more if you agree); the difference is billed or refunded with interest once the appeal ends.
- Exemption disputes (such as homestead) do not go to the county board.
- Evidence for the county board must be filed at least 15 days before the hearing; the board may waive this.
- No refund is given for valuation errors unless the value was appealed on time.
Is your home assessed higher than similar homes?
You can show the assessed values of similar homes as supporting evidence, but the legal test is fair market value as of the last reassessment date. Because the law itself creates differences between neighbors (the 15% cap, revaluation on sale, and the 4% vs 6% ratios), an unequal-treatment argument rarely wins on its own. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Legal residence (4%) assessment ratio
If you own and live in the home as your domicile, it is taxed on 4% of its value instead of 6%. It is also exempt from school operating taxes (but not school debt taxes). You must apply to the county assessor before the first penalty date (mid-January) for the first tax year you claim it.
Homestead exemption (65+, disabled, or legally blind)
The first $50,000 of your home's fair market value is exempt from county, city, school and special assessment taxes if you are 65 or older (and a SC resident for one year), totally and permanently disabled, or legally blind. Apply to the county auditor before July 16 of the tax year.
Do you need a lawyer or a tax consultant?
You can appeal on your own. At the assessor and county board stage you may also be represented by an attorney, CPA, enrolled agent, or a licensed or certified real estate appraiser (for valuation questions). At the Administrative Law Court you may represent yourself or hire an attorney.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
South Carolina property tax appeal FAQ
What is the deadline to appeal property taxes in South Carolina?
If you received an assessment notice, you must give the county assessor a written objection within 90 days after the notice was mailed. Miss it and you lose the right to appeal that value. In years when you got no notice, you can file a written appeal at any time, but it counts for the current tax year only if the assessor receives it before the first penalty date (taxes unpaid before January 16 become late); otherwise it applies to the next tax year. Phone calls do not count; the objection must be in writing. Example: Newberry County mailed its reassessment notices on August 21, 2025 and said the 90-day appeal period would end on November 22, 2025.
Where do I file a property tax appeal in South Carolina?
First level of appeal in South Carolina: County Board of Assessment Appeals. Only after the assessor's written response to your protest. Within 30 days of that response, give the assessor written notice that you are appealing to the county Board of Assessment Appeals (the assessor can extend this if you ask within the 30 days). The board must give you at least 30 days' notice of the hearing. At least 15 days before the hearing, send the board and the assessor copies of your evidence (appraisals, sales, a short list of what you will present). The hearing is public and informal; the board decides by majority vote, and a tie goes to the assessor. The written decision is mailed within about 15 days. If you skip the hearing, the board can enter a default decision against you.
How much does it cost to appeal in South Carolina?
No fee is set in state law for the assessor or county board steps.
Can I talk to the assessor before filing?
The first step is with the assessor. Your written objection can simply ask to meet with the assessor. If the assessor agrees with you, the value is corrected. If not, the assessor schedules a conference, usually within 30 days. If the conference does not settle it, you have 30 days after it to file a formal written protest. The assessor must reply in writing, usually within 30 days.
What if the board turns me down?
Next level: South Carolina Administrative Law Court (ALC). Within 30 days after the date of the county board's written decision. File a Request for Contested Case Hearing with the Administrative Law Court in Columbia (by mail, hand delivery, or e-filing), attach the board's decision, and serve a copy on the county. The filing fee for a residential county tax case is $75 (a fee waiver can be requested). You must have gone through the county board first, or the case is dismissed. If you raise new facts that you did not show the county board, the judge usually sends the case back to the board first. ALC decisions can be appealed to the South Carolina Court of Appeals.
What happens if I win?
The corrected value is used for that tax year. If you already paid, the overpayment is refunded with interest. A value set on appeal generally carries forward until the county's next five-year reassessment, unless you sell, improve, or add to the home.
Sources
Checked Oct 21, 2026 against official South Carolina sources. Local deadlines and fees can differ; confirm with your assessor or board.
- S.C. Code Title 12, Chapter 60 (Sections 12-60-2510 to 12-60-2560: assessor objections, county board, ALC; 12-60-90 representation)
- S.C. Code Title 12, Chapter 43 (12-43-217 five-year reassessment; 12-43-220 4% legal residence ratio)
- S.C. Code Title 12, Chapter 37 (12-37-250 homestead exemption; 12-37-3140 15% cap)
- S.C. Code Title 12, Chapter 45 (12-45-180 first penalty date)
- S.C. Administrative Law Court Rules (2025), Rule 71 filing fees
- S.C. Administrative Law Court - Request for Contested Case Hearing form
- Greenville County Real Property Services - Appeals Process
- Greenville County Real Property Services (reassessment years, online appeal forms)
- Newberry County - Explaining Reassessment Notices (2025)
- South Carolina Association of Counties - County Directory Pages
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.