South Carolina property taxes (2026)

How South Carolina property taxes work

South Carolina's property tax hinges on one classification: the 4% legal-residence assessment ratio for the home you own and occupy, versus 6% for everything else — including second homes and rentals. Filing the 4% application when you buy is the single most consequential paperwork in the state.

Bills come once a year from the county treasurer in the fall, payable without penalty through January 15. Penalties then step up quickly: commonly 3% after January 15, another 7% after the start of February, and 5% more from mid-March as the bill heads toward execution.

Counties reassess on five-year cycles, with increases on an owner's existing home capped at 15% per reassessment. When a reassessment notice (or any assessment notice) arrives, you have 90 days to appeal to the county assessor — and in non-notice years you can still object in writing before the first penalty date.

For homeowners 65+, blind, or disabled, the Homestead Exemption wipes out tax on the first $50,000 of value; separately, owner-occupied homes are exempt from school operating millage under Act 388 — a big reason SC owner-occupied bills run low.

When payments are due

One annual bill, payable through January 15. Penalties step up after January 15, early February, and mid-March.

How to appeal your assessment

The statewide rule: Appeal to your county assessor within 90 days of the date on an assessment notice; in years without a notice, file a written objection before the first penalty date

Reassessment years (every fifth year, county by county) are when most values move and most appeals happen. The 15% reassessment cap softens jumps on an unchanged, continuously owned home — sales reset values to market.

1. Read your assessment noticeIt shows market value, the assessment ratio applied (check that 4% legal residence is there if you live in the home), and your 90-day appeal deadline.
2. File your objection with the assessorWithin 90 days of the notice — free, in writing, stating your opinion of value with comparable sales attached.
3. Meet with the assessor's officeMost appeals settle at this conference with corrected records or an agreed value.
4. Continue to the Board of Assessment AppealsThe county board hears unresolved cases; further review goes to the Administrative Law Court.
5. No notice this year?You can still contest the value with a written objection filed before the first penalty date for that year's bill.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Each county reassesses every five years on its own schedule, with a 15% cap on value increases for continuously owned property within each cycle. Sales reset assessed value to market (the 'point of sale' rule).

Value notices (Assessment notice) usually mail in reassessment years (varies by county).

Common questions

When are property taxes due in South Carolina?

Bills arrive in the fall and are payable through January 15. After that, penalties stack fast — commonly 3% after January 15, 7% more after the start of February, and another 5% from mid-March.

What is the 4% rate everyone talks about?

The legal-residence assessment ratio: your owner-occupied primary home is assessed at 4% of value instead of 6%, and Act 388 also exempts it from school operating taxes. It requires an application with the county assessor — new buyers who skip it pay nearly double until they file.

How do I appeal my South Carolina assessment?

File a written objection with the county assessor within 90 days of your assessment notice — or, in a year with no notice, before the first penalty date. It's free, starts with a conference, and escalates to the county Board of Assessment Appeals.

What is the Homestead Exemption worth?

For homeowners 65+, blind, or totally disabled: complete exemption of the first $50,000 of your home's fair market value. Apply once with the county auditor after a year of SC residency.

Why did my taxes jump when I bought my house?

Two resets at once: the sale reset the capped value to your purchase price, and until your 4% legal-residence application processes, the home may be billed at the 6% ratio with school operating tax included. File the 4% application immediately.