State guides / SC
South Carolina property tax appeals
Not served
Not served
We do not file appeals in South Carolina at this time.
- Notice
- The assessor sends notice by July 1 when value rises $1,000 or more. Reassessment years: by October 1.
- Deadline
- Written objection to the assessor within 90 days after the notice is mailed (S.C. Code 12-60-2510).
- First level
- County assessor, then county board of assessment appeals within 30 days of the assessor's response
- Next levels
- Administrative Law Court, contested case request within 30 days of the board decision (12-60-2540).
General information, not legal or tax advice. The notice and local rules control.