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South Carolina property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

S.C. Code 12-45-180(A): 3% after January 15 or 30 days after mailing, whichever later; another 7% after February 1 and 5% after March 16.

Official source. Statutory. Verified .

Appeal process

Under §12-60-2540, a taxpayer or county assessor can seek an Administrative Law Court contested-case hearing within 30 days of the county board's written decision.

Official source. Statutory. Verified .

Who may represent homeowners

For the administrative tax process, including county assessment boards but excluding Administrative Law Court contested cases and courts, §12-60-90(C) permits the specified Circular 230 representatives and registered/licensed/certified real estate appraisers limited to real-property valuation questions.

Official source. Statutory. Verified .

Homestead Exemption

Homeowners over 65, totally/permanently disabled, or legally blind can qualify for exemption on first $50,000 fair market value of legal residence; county auditor determines eligibility.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in South Carolina?

Under §12-60-2540, a taxpayer or county assessor can seek an Administrative Law Court contested-case hearing within 30 days of the county board's written decision.

Who may represent a homeowner in a South Carolina property tax appeal?

For the administrative tax process, including county assessment boards but excluding Administrative Law Court contested cases and courts, §12-60-90(C) permits the specified Circular 230 representatives and registered/licensed/certified real estate appraisers limited to real-property valuation questions.

Sources

www.scstatehouse.gov
When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer.

Verified October 24, 2026

www.scstatehouse.gov
Within thirty days after the date of the board's written decision, a property taxpayer or county assessor may appeal a property tax assessment made by the board by requesting a contested case hearing before the Administrative Law Court in accordance with the rules of the Administrative Law Court.

Verified October 24, 2026

www.scstatehouse.gov
Taxpayers may be represented during the administrative tax process by: (1) the same individuals who may represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Section 10.3(a), (b), and (c), Section 10.7(a), (c)(1)(i) through (c)(1)(vi), and (c)(1)(viii), and Section 10.7(d) and (e) of United States Treasury Department Circular No. 230; and (2) a real estate appraiser who is registered, licensed, or certified pursuant to Chapter 60, Title 40 during the administrative tax process in a matter limited to questions concerning the valuation of real property.

Verified October 24, 2026

www.dor.sc.gov
Homestead Exemption

Verified October 24, 2026

www.dor.sc.gov
The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind.

Verified October 24, 2026