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State Tax Profile for South Carolina

 

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POER's Atlanta office represents clients' properties in the State of South Carolina.

 

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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