State Tax Profile for South Carolina

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

If you have any questions or concerns about property taxes in this state, visit the locations page

for our local contact information or send us an email through our contact us page.

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
Non-Disclosure State?	No
Real Estate Taxable?	Yes
Personal Property Taxable?	Yes
Inventory Taxable?	Yes

Assessment Date:	Dec 31	Value is effective for the following year
Appeal Deadline:	Jan 15	Jan 15 the following year (if no notice issued), or 90 days to appeal after notice issued
Value Notices Issued:	Jun - Oct	Varies by Jurisdiction
Tax Bills Due:	Jan 15

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