Horry County Property Tax Appeal — South Carolina

The deadline depends on whether you received an assessment notice. If you received a notice showing your property value increased by $1,000 or more, you have 90 days from the date on that notice to file your appeal. For all other property owners who didn't receive a notice but believe their assessment is incorrect, the deadline is January 15, 2026. It's recommended to send appeals via certified mail with return receipt requested, as the postmark date determines whether you met the deadline.

Horry County offers an online property appeal portal where you can submit your appeal electronically. The portal can be accessed through the county's website or directly at the OnBase web application. While the county provides appeal forms for convenience, South Carolina law doesn't require you to use their specific form - a written letter of objection containing your property information and the basis for your appeal is also acceptable. Be sure to include your property address, tax map number, and specific reasons why you believe your assessment is incorrect.

The homestead exemption in Horry County provides up to $50,000 deduction from your property's fair market value. To qualify, you must be 65 years of age or older, 100% disabled, legally blind, or a surviving spouse, and have lived in South Carolina for at least one year before January 1st of the tax year. Application must be made in person at the Horry County Auditor's Office. This exemption can significantly reduce your property tax burden, potentially saving hundreds of dollars annually.

Within 30 days of receiving your objection, the Assessor's Office will schedule a conference with you to discuss your concerns, which can often be conducted by phone if you prefer. During this conference, an appraiser from the Assessor's Office will review your property information and the evidence you've provided. If your appeal proceeds to the Board of Assessment Appeals, they conduct a conference within 30 days of receiving notice. Be prepared to present comparable sales, photos of property condition, and any professional appraisals or repair estimates that support your case.

For a property assessed at $300,000, even a modest $30,000 reduction (10%) could save you approximately $180-240 per year in property taxes at Horry County's rates, which adds up to $900-1,200 in savings over five years until the next reassessment. According to data from tax appeal services, successful appeals result in an average savings of $650. The actual savings depend on your property's specific circumstances and the evidence you present. Many homeowners find that the cost of a professional appraisal pays for itself through tax savings over multiple years.

For a successful appeal, you'll need strong evidence showing your property is overvalued. The Horry County Tax Assessor's office has specific guidelines about which sales they will and won't consider as comparables. Essential evidence includes recent sales of similar properties in your neighborhood (typically within the last year), photos documenting any property condition issues, professional appraisals, contractor estimates for needed repairs, and documentation of any factors that negatively impact your property value. You'll need to submit sufficient proof that your property is overassessed, including valuations of similar homes nearby as evidence.

Yes, even if you didn't receive a notice, you can still appeal your property tax assessment. When there is no notice of property assessment, you must give the Assessor written notice of objection by January 15th of the following year. Failure to serve written notice by January 15th is a waiver of your right to protest for that tax year. If your property's value increased by less than $1,000, or if you believe your assessment is incorrect even though you didn't receive a notice, you still have appeal rights with the January 15, 2026 deadline.

Any increase in fair market value attributable to the periodic countywide appraisal and equalization program is limited to fifteen percent within a five year period. However, this cap doesn't apply to new construction or improvements added to your property, or to properties that experienced an Assessable Transfer of Interest (ATI). If your property sold or was transferred, it will be reappraised at current market value without the benefit of the 15% cap. The millage rollback combined with the 15% cap on taxable value increase provides a safety net for property owners, helping to prevent dramatic tax increases during reassessment years.