Appealing Your Property Tax Assessment in South Carolina

If the assessor mails a property tax assessment notice, the taxpayer must give the assessor written notice of objection within 90 days after it is mailed. If no notice was required, the taxpayer may appeal in writing to the assessor at any time; an appeal filed before the first penalty date applies to that tax year, and later ones apply to the following year. The taxpayer may appeal the assessor's response to the county board of assessment appeals within 30 days, and may request a contested case hearing before the Administrative Law Court within 30 days after the board's written decision.

Property taxes are due and payable between September 30 and January 15. Penalties: 3% after January 16 (or 30 days after tax notices are mailed, if later), an additional 7% after February 2, and an additional 5% after March 17, after which the county treasurer issues a tax execution. A county may, by ordinance, let owners pay in installments due February 15, April 15, June 15, August 15 and October 15, with the balance due January 15.