Frequently Asked Questions

Reassessment is the periodic revaluation of all real property to reflect current market values. South Carolina law mandates countywide reassessments every five years to ensure tax equity—property owners pay in proportion to value changes.

Reassessment balances tax burden according to current market values and helps reflect real estate market changes—homes that have gained value pay their fair share.

No. State law requires a millage rollback after reassessment. That means if overall property values in the county increase, the tax rate (called the millage rate) must be lowered so the county collects about the same total amount of money as before reassessment.

This keeps the process revenue-neutral — the county doesn’t get a windfall from higher values.

Here’s a simple example:

• If property values countywide went up an average of 15%, the millage rate would be reduced by about 15%.
• If your property went up more than average, your taxes might rise slightly.
• If your property went up less than average, your taxes might go down.

If you think your reassessed value is incorrect, you have the right to appeal.

Here’s how the process works:

1. File an Objection

   • Use the appeal form included with your reassessment notice.

   • Submit it in writing within 90 days of the date on your notice.

2. Informal Review

   • An appraiser from the Assessor’s Office will review your property record and any evidence you provide (such as recent appraisals or sales data).

3. Formal Appeal (if needed)

   • If you still disagree after the informal review, you may request a hearing before the Board of Assessment Appeals, an independent local board.

4. State-Level Appeal (if needed)

   • If you disagree with the Board’s decision, you can appeal to the South Carolina Administrative Law Court.

Tip: Filing an appeal does not delay your property tax bill. Be sure to pay your bill on time to avoid penalties, even if your appeal is still pending.

No. The reassessment notice shows new value; taxes are calculated separately and billed later. The change is your value does not indicate how much your taxes will increase (or even if they will increase).

Yes, South Carolina caps increases in taxable value at 15% over the previous value (not a cap on taxes themselves). Some properties may be fully or partially exempt from the cap, such as: 

• Properties sold or transferred in the prior year (Assessable Transfer of Interest)
• New construction or major additions
• Newly added parcels.

 at 15% for most long-held properties. The cap doesn't apply for new construction

Licensed appraisers use: 

• Comparable sales (typical for single-family homes, condos, lots)
• Income potential (for rentals and commercial properties)

Market dynamics (supply and demand) also drive value.

Reassessment notices will be mailed Monday, Sept. 15, 2025. They should start arriving in mailboxes later that week.

Tax bills go out in the fall, with payments due early the following year.

Yes, there are. Those with homes that are their primary residence should be sure to apply to the county assessor for the 4 percent assessment rate, otherwise they will pay far more. Those 65 and older can apply with the county auditor for the Homestead Exemption, which exempts up to $50,000 of a property’s value from taxation.

Purchasers of commercial property, including rental properties, can get a break on the jump in assessed value that often comes with a change in ownership — up to 25 percent off — by applying for the “ATI real property tax exemption” with the county auditor.