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South Carolina - Appeals Can Still Be Filed for

2016 Calamities

by Kevin Baker, Atlanta, November 2017

 

There's still time to seek property tax relief for damages suffered from Hurricane Matthew or any other calamity in 2016.

 

Properties are taxed based upon what they're worth. If a building can't be occupied due to floods or a fire, it is certainly worth less than it was before being damaged.

 

The deadline to file an appeal for damage sustained in 2016 is January 16, 2018.

 

Flood and Fire Damage

 

In South Carolina, property taxes are based on assessed values assigned to properties the previous year. So an appeal claiming flood damage would hinge upon the condition of the property at the end of last year. A property that was damaged by floods this year, such as from Tropical Storm Irma in September, could be appealed in 2018.

 

The law is different for damage from a fire. Under special rules found in state law, a property damaged by fire can be filed in the same calendar year. So any damage that occurred this year should be appealed right away, before the 2017 property tax bill is paid.

 

Temporary and Long-Term Reductions

 

Properties with serious damage that will eventually be repaired, whether it be from a flood or fire, may be eligible for temporary property tax relief.

 

On the other hand, if the property has suffered repetitive flooding that has reduced its market value, a long-term reduction may be available.