How to Appeal Your Property Tax in South Carolina

South Carolina homeowners can appeal their property tax assessment if they believe it's too high. This guide covers the 2026 appeal deadline, required evidence, and step-by-step process.

How South Carolina Assesses Property

4%of market value

South Carolina assesses residential property at 4% of market value. This means if your home is worth $208,000, your assessed value would be $8,320.

South Carolina assesses owner-occupied residential property at just 4% of fair market value — the lowest ratio in the country.

Residential property in South Carolina — understanding the appeal process

The Appeal Process

Appeals are heard by the County Assessor. An informal review is available before filing a formal appeal.

1

County Assessor (Informal)

2

County Board of Assessment Appeals

3

Administrative Law Court

South Carolina Appeal Deadline

90 days from notice

Typical window: Year-round (reassessment years)

See all 50 state deadlines for 2026

What Overassessment Costs South Carolina Homeowners

The median home in South Carolina is worth $208,000. If your assessment is just 10% too high, you may be overpaying:

~$119/year

Effective tax rate: 0.57% · Median value: $208,000

Check Your South Carolina Assessment

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South Carolina Counties

Key Terms for South Carolina Homeowners

Assessment Ratio

The percentage of a property's market value that a state uses to calculate the assessed value for property tax purposes.

Guides & Resources

Property Tax Appeal Resources

Frequently Asked Questions

How do I appeal my property tax in South Carolina?
In South Carolina, you file a appeal with the County Assessor. An informal review is available before filing a formal appeal. The process has 3 levels: County Assessor (Informal), County Board of Assessment Appeals, Administrative Law Court.
When can I appeal my property tax in South Carolina?
90 days from notice The typical window is Year-round (reassessment years).
What is South Carolina's property tax assessment ratio?
South Carolina assesses residential property at 4% of market value. South Carolina assesses owner-occupied residential property at just 4% of fair market value — the lowest ratio in the country.
How much can I save by appealing in South Carolina?
The median home in South Carolina is worth $208,000. If your assessment is 10% too high, you may be overpaying approximately $119 per year.