Understanding Property Tax in South Carolina: Local Appeals vs. SCDOR Appeals

Property tax plays a vital role in funding the services that make South Carolina’s communities strong. Every year, property owners across the state contribute to the operation of public schools, roads, emergency services, and local infrastructure through property taxes.

Because these taxes are based on property value, it’s important that assessments are fair and accurate. If you believe your property has been overvalued or misclassified, you have the right to appeal your assessment — either at the local county level or, in some cases, at the state level through the South Carolina Department of Revenue (SCDOR).

How Property Tax Works in South Carolina

Property tax is administered and collected by local governments — counties and municipalities — with oversight and assistance from the SCDOR. Both real property (land and buildings) and personal property (such as business equipment, aircraft, and boats) are subject to the tax.

Key points to keep in mind:

• Who pays property tax: Individuals, corporations, and partnerships who own property in South Carolina.
• How property tax funds are used: Roughly two-thirds of county-levied property taxes support public education, while municipalities levy additional taxes to fund local services like police, fire protection, sanitation, and public works.
• Who sets the property tax value: Local county assessors determine property values each year in accordance with South Carolina Code §12-37-90.

How County Assessors Determine Property Values in South Carolina

Every county in South Carolina has an Assessor’s Office responsible for listing, appraising, and updating real property on the tax rolls annually.

County appraisal staff routinely inspect properties to ensure new construction, improvements, or demolitions are properly recorded.

Residential properties are typically inspected from the exterior only while commercial properties may require interior inspections to verify use and layout.

Assessments generally stay constant unless there’s a change in ownership, a physical change to the property (addition, demolition, or renovation), a change in the land use, or the county conducts its scheduled reappraisal (usually every five years)

South Carolina Property Tax Appeal Deadlines and Key Dates

For local property tax appeals, timing is everything. Each county in South Carolina follows similar rules for property tax appeals:

• Appeal Deadline: January 15 of the year following the assessment notice.
• Tax Payment Deadline: January 15 — tax payment must still be made even if an appeal is filed.
• Late Payment Penalties: Unpaid property taxes after January 15 are subject to penalties and interest.

CPAs can offer added value without added work by partnering with a team like McGuire Sponsel. Simply share the client’s property address, and our property tax team will handle the full review process — collecting comparable sales data, appraisals, and property record details to identify potential appeal opportunities.

South Carolina’s Local-Level Property Tax Appeal Process

While procedures may vary slightly from county to county, the local appeal process across South Carolina typically includes the following steps:

1. File a Written Appeal with the county assessor by January 15.
2. Review by the Assessor’s Office: Staff may request clarification or schedule a review meeting.
3. Informal Conference: Discuss valuation with the Assessor’s Office and present supporting documents.
4. County Board Review: If unresolved, the appeal may be heard by a county-level appeal board or Board of Assessment Appeals.
5. Administrative Law Court: If still unresolved, further appeals can be made to the South Carolina Administrative Law Court (ALC).

State-Level Appeals: South Carolina Department of Revenue (SCDOR)

Not all property is assessed locally. The SCDOR handles assessments and exemptions for certain state-assessed properties, including:

• Manufacturing facilities
• Utilities and railroads
• Airline and pipeline companies
• Certain property tax exemptions (such as religious, charitable, or educational institutions)

If your client receives an SCDOR-issued property tax assessment or exemption denial, a written protest must be filed within 90 days of the notice date.

The SCDOR Appeal Process

1. Written protest: File a written protest within 90 days of the assessment or exemption notice.
2. Division meeting: The Department may offer a division meeting to discuss and review the case.
3. Appeals section review: If unresolved, your protest proceeds to the Appeals Section for further review and conference.
4. Department determination: If still unresolved, the General Counsel for Litigation issues a Department Determination, typically within one year.
5. Administrative law court: You may then request a contested case hearing before the Administrative Law Court (ALC) within 30 days.

If no appeal is filed within 30 days of the Department’s final determination, the assessment becomes final and non-appealable.

Why CPAs Need to Understand the Value of the Appeals Process

For CPA firms, property tax appeals represent both a compliance safeguard and a planning opportunity. The property tax system in South Carolina is designed to ensure equity and accountability.

Understanding the value of these processes allows CPAs to:

• Identify potential overassessments that affect cash flow and tax planning.
• Protect clients from missed deadlines or procedural errors.
• Strengthen client relationships through proactive advisory support.

Accurate assessments protect both property owners and public institutions by ensuring fairness among taxpayers, supporting stable funding for schools and infrastructure, and maintaining confidence in local government administration.

Final Thoughts

Whether it’s a county assessment or an SCDOR determination, South Carolina’s property tax appeal system is built on the same principle—fairness.

By acting early and partnering with a team like McGuire Sponsel to organize the right evidence and guide clients through the appropriate appeal channel, CPAs can help ensure their clients property taxes reflect true market value and protect their bottom line.

If your client has questions about their South Carolina property assessment—or if you’d like a second opinion before filing an appeal—McGuire Sponsel’s Property Tax Services team can help evaluate next steps.

Helpful Resources

– County Assessor’s Offices Directory: South Carolina Association of Assessing Officals 

– South Carolina Department of Revenue (Appeals) 

– South Carolina Administrative Law Court

– South Carolina Code of Laws