SOUTH CAROLINA

Valuation Authority

Assessment Ratio

Effective Date of Appraisal

Notices Issued

Appeal Deadline

First Level of Appeal

Second Level of Appeal

County

6% Commercial, 4% Residential

December 31

Varies, Every 5 Years

90 Days After Notice, or Any Other Time

Assessor

Board of Assessment Appeals

SOUTH CAROLINA TAX ASSESSORS

SOUTH CAROLINA PROPERTY TAX