Assessment Ratio
4% (primary) / 6% (non-primary)
Appeal Deadline
90 days from assessment notice (2026)
Official Form
Appeal to Assessor / Board of Assessment Appeals
Risk of Increase
Yes
How Assessment Works in South Carolina
South Carolina assesses owner-occupied primary residences at 4% of fair market value and all other residential property at 6%. This low assessment ratio for primary homes means even small overvaluations can significantly impact your tax bill percentage-wise.
Risk of Increase
In South Carolina, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in South Carolina
File an appeal with the county assessor within 90 days of the assessment notice. If unresolved, appeal to the county Board of Assessment Appeals.
Step-by-Step
South Carolina Appeal Process
Receive your assessment notice from the county assessor.
File a written appeal with the county assessor within 90 days.
The assessor reviews your appeal and may offer an informal resolution.
If unresolved, your case goes to the county Board of Assessment Appeals.
If denied, appeal to the Administrative Law Court within 30 days.
FAQ
South Carolina Property Tax Appeal Questions
How does the 4% ratio work in South Carolina?
If your primary home has a fair market value of $300,000, the assessed value is $12,000 (4%). Your tax bill is this assessed value multiplied by your local millage rate. Non-primary residences are assessed at 6% ($18,000 on a $300,000 home).
Can my South Carolina assessment increase on appeal?
Yes. The Board of Assessment Appeals can increase your assessment. However, this is uncommon when you present strong evidence of over-assessment.
How often does South Carolina reassess?
South Carolina requires countywide reassessment every 5 years. Between reassessments, the value of your home generally stays the same unless there are physical changes or you purchase the property.
What is the effective property tax rate in South Carolina?
South Carolina property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because South Carolina assesses property at 4% (primary) / 6% (non-primary) of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a appeal is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax appeal take in South Carolina?
Most South Carolina appeals take between 6 weeks and 6 months from filing to final decision. After you file Appeal to Assessor / Board of Assessment Appeals, the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I appeal my property taxes every year in South Carolina?
Yes. In South Carolina, homeowners generally have the right to appeal their property tax assessment every year, as long as you file by the 90 days from assessment notice (2026) deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual appeals are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in South Carolina hearings?
The strongest evidence in a South Carolina appeal hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to South Carolina's rules.