South Carolina property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Who may represent homeowners
For the administrative tax process, including county assessment boards but excluding Administrative Law Court contested cases and courts, §12-60-90(C) permits the specified Circular 230 representatives and registered/licensed/certified real estate appraisers limited to real-property valuation questions.
Official source. Statutory. Verified .
Homestead Exemption
Homeowners over 65, totally/permanently disabled, or legally blind can qualify for exemption on first $50,000 fair market value of legal residence; county auditor determines eligibility.
Official source. Verified .
Counties and county equivalents
- Abbeville CountyNot yet verified
- Aiken CountyNot yet verified
- Allendale CountyNot yet verified
- Anderson CountyNot yet verified
- Bamberg CountyNot yet verified
- Barnwell CountyNot yet verified
- Beaufort CountyNot yet verified
- Berkeley CountyNot yet verified
- Calhoun CountyNot yet verified
- Charleston CountyNot yet verified
- Cherokee CountyNot yet verified
- Chester CountyNot yet verified
- Chesterfield CountyNot yet verified
- Clarendon CountyNot yet verified
- Colleton CountyNot yet verified
- Darlington CountyNot yet verified
- Dillon CountyNot yet verified
- Dorchester CountyNot yet verified
- Edgefield CountyNot yet verified
- Fairfield CountyNot yet verified
- Florence CountyNot yet verified
- Georgetown CountyNot yet verified
- Greenville CountyNot yet verified
- Greenwood CountyNot yet verified
- Hampton CountyNot yet verified
- Horry CountyNot yet verified
- Jasper CountyNot yet verified
- Kershaw CountyNot yet verified
- Lancaster CountyNot yet verified
- Laurens CountyNot yet verified
- Lee CountyNot yet verified
- Lexington CountyNot yet verified
- Marion CountyNot yet verified
- Marlboro CountyNot yet verified
- McCormick CountyNot yet verified
- Newberry CountyNot yet verified
- Oconee CountyNot yet verified
- Orangeburg CountyNot yet verified
- Pickens CountyNot yet verified
- Richland CountyNot yet verified
- Saluda CountyNot yet verified
- Spartanburg CountyNot yet verified
- Sumter CountyNot yet verified
- Union CountyNot yet verified
- Williamsburg CountyNot yet verified
- York CountyNot yet verified
Common questions
Who may represent a homeowner in a South Carolina property tax appeal?
For the administrative tax process, including county assessment boards but excluding Administrative Law Court contested cases and courts, §12-60-90(C) permits the specified Circular 230 representatives and registered/licensed/certified real estate appraisers limited to real-property valuation questions.
Sources
www.scstatehouse.gov
Taxpayers may be represented during the administrative tax process by: (1) the same individuals who may represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Section 10.3(a), (b), and (c), Section 10.7(a), (c)(1)(i) through (c)(1)(vi), and (c)(1)(viii), and Section 10.7(d) and (e) of United States Treasury Department Circular No. 230; and (2) a real estate appraiser who is registered, licensed, or certified pursuant to Chapter 60, Title 40 during the administrative tax process in a matter limited to questions concerning the valuation of real property.
Verified October 24, 2026
www.dor.sc.gov
The Homestead Exemption is a complete exemption of taxes on the first $50,000 in Fair Market Value of your Legal Residence for homeowners over age 65, totally and permanently disabled, or legally blind.
Verified October 24, 2026