How do I appeal my property tax assessment in South Carolina?

South Carolina property tax appeals are governed by S.C. Code Title 12, Chapter 60, Article 9 (Property Tax Appeals).

1. Assessment Ratios — Critical

4% legal residence (owner-occupied homestead) — must apply with assessor.

6% other real property (second homes, rentals, commercial).

10.5% manufacturing, utilities, personal property.

Misclassification is one of the most common — and lucrative — grounds for appeal. The 4% residence rate also brings exemption from school-operating millage.

2. Quinquennial Reassessment & Cap

Counties reassess every 5 years (S.C. Code § 12-43-217). Act 388 (2006) caps reassessment increases to 15% over the prior taxable value, unless the property is transferred (ATI — Assessable Transfer of Interest) or improved.

3. Written Objection to Assessor

File a written notice of protest with the county assessor within 90 days of the assessment notice (S.C. Code § 12-60-2510). The assessor must hold an informal conference within 30 days.

4. County Board of Assessment Appeals (CBAA)

If unresolved, the assessor refers it to the CBAA within 30 days. The CBAA holds a de novo hearing.

5. Administrative Law Court (ALC)

Appeal a CBAA decision to the SC Administrative Law Court within 30 days under S.C. Code § 12-60-2540. The ALC conducts contested-case hearings.

6. Court of Appeals / Supreme Court

ALC final decisions are appealable to the SC Court of Appeals within 30 days (S.C. Code § 1-23-610), then by petition to the SC Supreme Court.

7. Homestead Exemption

Persons 65+, totally disabled, or legally blind receive an exemption on the first $50,000 of the home's fair market value (S.C. Code § 12-37-250).

This is legal information, not legal advice.