Property Tax Due Dates in South Carolina

South Carolina offers one of the most favorable property tax systems for primary homeowners in the country. Owner-occupied primary residences (called "legal residences") are assessed at only 4% of market value, compared to 6% for non-owner-occupied residential and investment properties. This 4% vs. 6% difference is substantial — a primary homeowner pays about one-third less in taxes than an investor owning the same home. Property taxes in South Carolina are administered at the county level. Tax bills are typically mailed in October and due January 15.

South Carolina property taxes are due January 15. A 15-day grace period applies in most counties, making the effective final deadline January 30. After that, a 3% penalty applies in the first month, with additional interest charges for continued non-payment. Motor vehicle property taxes are also collected by counties in South Carolina, billed at the same time you renew your vehicle registration. Most counties offer online payment. Contact your county treasurer for payment options.

South Carolina's primary property tax relief programs: Legal Residence Exemption (4% Assessment) — Owner-occupied primary residences are assessed at 4% of fair market value rather than the 6% rate for non-primary residential property. This is the most important property tax benefit for South Carolina homeowners. Apply once with your county assessor; the classification remains as long as you use the property as your primary residence. Assessment Cap — Once assessed as a legal residence (4%), the assessed value cannot increase more than 15% over the prior assessment in a five-year reassessment cycle (or 15% per year in some interpretations). This cap provides additional protection against large increases. Homestead Exemption (Senior/Disabled) — South Carolina residents who are 65 or older, legally blind, or permanently disabled receive a full exemption on the first $50,000 of fair market value of their primary residence. No income limit applies. Apply with your county auditor. Veteran Exemption — 100% service-connected disabled veterans are fully exempt from property taxes on their primary residence.

South Carolina property tax appeals go to the county Assessor and then the Board of Assessment Appeals: Deadline: File an appeal with the county assessor within 90 days of receiving your assessment notice. Process: Request an informal conference with the assessor. If not resolved, request a formal hearing before the county Board of Assessment Appeals. Further appeal: Appeal board decisions to the Administrative Law Court within 30 days.