South Carolina Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for South Carolina. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How South Carolina assessment appeals generally work (state framework reviewed 2026-08-03 from official South Carolina sources): County assessors determine fair market or special-use value for locally assessed real property and apply the statutory percentage for the property's class. Ratios vary by class, including a 4% ratio for qualifying legal residences and generally 6% for other real property, with separate ratios for specified property classes. A taxpayer generally begins with a written objection and conference request to the county assessor. A timely appeal from the assessor's response goes to the County Board of Assessment Appeals, followed by a contested-case hearing before the South Carolina Administrative Law Court. State-assessed property uses the Department of Revenue process.
South Carolina deadline framework: For county-assessed property, the assessment notice and current statute control the written-objection period; where no assessment notice is issued, an objection is generally due within 90 days after the tax notice is mailed. An appeal from the assessor's response to the county board is generally due within 30 days, and an appeal from the county board decision to the Administrative Law Court is generally due within 30 days after mailing. State-assessed property generally uses a 90-day written-objection period.
Local variation in South Carolina: County assessors and boards administer records, objection formats, conferences, forms, hearings, and local delivery instructions. Reassessment years, legal-residence status, agricultural use, the valuation cap, omitted or new property, and county versus Department-assessed property require separate checks.
Before relying on a date: Resolve the county, tax and reassessment years, assessment and tax notices, property class and applicable ratio, legal-residence or special-use status, and whether the county or Department made the assessment, then verify the current written-objection deadline, assessor response, county-board appeal and hearing rules, Administrative Law Court filing requirements, and any state process before presenting filing guidance.
State source: South Carolina Legislature, South Carolina Code Title 12, Chapter 60 — Revenue Procedures Act, https://www.scstatehouse.gov/code/t12c060.php. Reviewed 2026-08-03.
State source: South Carolina Department of Revenue, Local Government Services — Property Assessment Ratios, https://dor.sc.gov/local-government-services. Reviewed 2026-08-03.
State source: South Carolina Department of Revenue, PT-455 — Appeal for Real Property Assessment, https://dor.sc.gov/sites/dor/files/forms/PT455.pdf. Reviewed 2026-08-03.
Greenville County: 2026 deadline guidance is Notice deadline controls; otherwise file before the first penalty date. Guide: https://fairpath.app/property-tax-appeal/south-carolina/greenville-county
Source: Greenville County, Appeals Process, https://www.greenvillecounty.org/RealProperty/PDF/AppealsProcess.pdf. Reviewed 2026-09-14.
Source: Greenville County, Greenville County Real Property Search, https://www.greenvillecounty.org/appsas400/RealProperty/. Reviewed 2026-07-31.
Source: Greenville County, Real Property Forms and Appeal Materials, https://www.greenvillecounty.org/realproperty/forms.aspx. Reviewed 2026-07-31.
Source: Greenville County, Real Property Frequently Asked Questions, https://www.greenvillecounty.org/RealProperty/FAQ.aspx. Reviewed 2026-09-14.
Source: Greenville County, Real Property Services, https://www.greenvillecounty.org/RealProperty/. Reviewed 2026-07-31.
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