Section 12-60-2510 of the South Carolina Code of Laws allows appeals on real estate valuations under the following circumstances.
In years when there is no notice of property tax assessment, the property tax payer may appeal the fair market value, the special use value, the assessment ratio, and the property tax assessment of a parcel of property at any time. The appeal must be submitted in writing to the Assessor. An appeal submitted before the first penalty date (usually January 15th) applies for the property tax year for which that penalty would apply. An appeal submitted on or after the first penalty date applies for the succeeding property tax year.
In years when the appraised value has increased by more than one thousand dollars or more, the owner or agent has 90 days after the date of notice indicated on the NOTICE OF CLASSIFICATION, APPRAISAL & ASSESSMENT OF REAL ESTATE to file the written appeal. Failure to file within the appeal period constitutes a waiver of the ownerÂ’s right of appeal for that tax year and the Assessor is not required to review any request filed after that time.
Completion of this form is not necessary to begin the appeal, however, the appeal must be in writing, must be timely filed, should properly identify the property under appeal (tax map number) and should provide the taxpayerÂ’s estimate of value.
If the appeal is mailed to our office, please keep a copy for your records. Efforts to insure our receipt of your appeal can also be made by mailing it registered mail or by using any other method that shows proof of delivery.
If the owner has an agent act on his behalf, the agent must meet the requirements as set forth in Section 12-60-90 of the South Carolina Code of Laws.
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