South Carolina

state characteristics

Assessment Ratio: Real Estate is 6.0% and Personal Property is 10.5%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: City, Town & County
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State Certified General Real Estate Appraiser to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: Dec 31  
Appeal Deadline: Jan 15 Jan 15 the following year (if no notice issued), or 90 days to

appeal after notice issued
Value Notices Issued: June – Oct Varies by Jurisdiction
Tax Bills Due: Jan 15  

key tax dates – personal property

Assessment Date: Jan 1 Or fiscal close date
Tax Returns Due: Apr 30 Or 120 days from fiscal close date, Inventory Exempt
Tax Bills Due: Jan 15 Due Jan 15 of following year