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.