How long do I have to appeal a property tax assessment in South Carolina?

Ninety days. SC Code § 12-60-2510(A)(3) provides that the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection. The clock runs from the mailing of the notice, not from the day it reaches you or the day you open it, so a notice that arrives while you are away is still a notice that started the ninety days.

Can I appeal in a year when I did not receive an assessment notice?

Yes, and the statute handles it by deciding which year your appeal lands in rather than by shutting the door. Under SC Code § 12-60-2510(A)(4), an appeal submitted before the first penalty date applies for the property tax year to which that penalty would apply, and an appeal submitted on or after the first penalty date applies for the succeeding property tax year. There is no fixed calendar date in the statute — it turns on the first penalty date, which is a county matter, so confirm it with the Beaufort County Assessor rather than assuming.

What does the written protest have to say?

SC Code § 12-60-2520(B) lists five things: the name, address and telephone number of the property taxpayer; a description of the property in issue; a statement of facts supporting the taxpayer's position; a statement outlining the reasons for the appeal, including any law or other authority relied on; and the value and classification the taxpayer considers to be the fair market value, the special use value if applicable, and the proper classification. Note the last one in particular — an objection that does not state what you think the value and classification should be is missing something the statute requires.

Buyer's guide

Ninety days, and the clock has already started

South Carolina gives a property taxpayer ninety days from the mailing of an assessment notice to object in writing — and fixes five things the protest must contain.

The first assessment notice after you buy is often the unwelcome one. A sale re-values the property, so the figure you inherit is not the figure the seller was paying — that is covered separately and it is working as intended.

What is less well known is that there is a formal route to challenge it, written into the Revenue Procedures Act, and that it runs on a clock which starts without waiting for you.

Ninety days, from the mailing

“the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection”SC Code § 12-60-2510(A)(3)

Read the trigger carefully: the clock runs from when the assessor mails it— not from when it reaches you, and not from when you open it. For a second-home owner whose post is forwarded, or who is not in South Carolina for part of the year, that distinction can quietly consume most of the window.

And if no notice ever came?

The statute does not shut the door. § 12-60-2510(A)(4) decides which year your appeal lands in instead:

Submitted before the first penalty date— it applies to the property tax year that penalty would apply to.
Submitted on or after it — it applies to the succeeding property tax year.

Note what the statute does notdo: fix a calendar date. It turns on the “first penalty date”, which is a county matter. Confirm Beaufort County’s with the assessor rather than taking a date from a website — including this one.

Five things the protest must contain

§ 12-60-2520(B) is specific, and an objection missing one of these is incomplete:

Your name, address and telephone number
A description of the property in issue
A statement of facts supporting your position
A statement of the reasons for the appeal, including any law or other authority you rely on
The value and classification you consider correct — fair market value, special use value if applicable, and the proper classification

The fifth is the one people miss. “This is too high” is not an appeal. The statute asks you to say what the number should be.

Where classification comes in

Note that the statute asks for the proper classification, not only the value. If a property is being assessed at six percent when it is genuinely your legal residence, that is a classification question rather than a valuation argument — and the ratio guide explains which is which. If you are over 65, check the homestead exemption as well; it is a separate provision and an appeal is a natural moment to find out you never claimed it.

Beaufort County takes appeals of real property appraisal and assessment through the Assessor’s office.

Common questions

How long do I have to appeal a property tax assessment in South Carolina?: Ninety days. SC Code § 12-60-2510(A)(3) provides that the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection. The clock runs from the mailing of the notice, not from the day it reaches you or the day you open it, so a notice that arrives while you are away is still a notice that started the ninety days.
Can I appeal in a year when I did not receive an assessment notice?: Yes, and the statute handles it by deciding which year your appeal lands in rather than by shutting the door. Under SC Code § 12-60-2510(A)(4), an appeal submitted before the first penalty date applies for the property tax year to which that penalty would apply, and an appeal submitted on or after the first penalty date applies for the succeeding property tax year. There is no fixed calendar date in the statute — it turns on the first penalty date, which is a county matter, so confirm it with the Beaufort County Assessor rather than assuming.
What does the written protest have to say?: SC Code § 12-60-2520(B) lists five things: the name, address and telephone number of the property taxpayer; a description of the property in issue; a statement of facts supporting the taxpayer's position; a statement outlining the reasons for the appeal, including any law or other authority relied on; and the value and classification the taxpayer considers to be the fair market value, the special use value if applicable, and the proper classification. Note the last one in particular — an objection that does not state what you think the value and classification should be is missing something the statute requires.

Sources

Every rule below is set by someone other than me, and each one changes on its own schedule. The date is when I last opened the link and checked that this page still matches it. Before you act on any of it, open the source — and for anything specific to one address or one parcel, confirm it for that address.

Just got a notice you weren't expecting?

Send it to me. I'll tell you whether it's a valuation question or a classification one before the ninety days run.

Get in touch Call (650) 346-3315