Procedures for Protests & Appeals

Step #1

Request in writing for review of appraisal in any year between January 1st and March 1st, or within ninety (90) days of receiving an assessment notice. Objection forms are available on the Forms page.

Within 30 days of the date of the request for a meeting or as soon thereafter as practical, an appraiser will schedule a conference with the property taxpayer. If the matter is resolved at the conference, no further action is necessary on the part of the taxpayer. If a property owner or agent fails to appear in person or by telephone at the scheduled conference, the right to further appeal is waved for that year and the appeal is closed.

Step #2

If the matter is not resolved at the conference the property owner will be advised of his/her right to file a protest. The property owner has thirty (30) days from the date of the conference to file a written protest.

The protest must contain:

• the name, address, and telephone number of the property taxpayer;
• a description of the property in issue;
• a statement of facts supporting the taxpayers position;
• a statement outlining the reasons for the appeal, including any law or other authority, upon which the taxpayer relies; and
• the value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification.

Departmental forms may be used to file a protest, but it is not mandatory.

Step #3

The Assessor's Office will then respond in writing to the taxpayer within thirty (30) days of the date of.

Step #4

If the taxpayer is not satisfied with the Appraiser's reply, he/she may appeal within thirty (30) days after the date of the County Assessor 's response to the local Tax Equalization Board. The Assessor may extend the time period for filing a taxpayers appeal if the request for an extension is received by the Assessor within thirty (30) days of the date of the County Assessor 's response. If no appeal is made by the taxpayer, the re determined value, if any, becomes final.

Step #5

A conference on the appeal must be scheduled by the Board within thirty (30) days after the date of receiving the notice of appeal, or as soon thereafter as practical.

The Assessor and taxpayer will be notified of the place, date and time for the conference at least thirty (30) days in advance.

All evidence of the property taxpayer must be presented at the conference.The Board has the authority and jurisdiction to enter a default decision if either the property taxpayer or the Assessor fails to appear at the conference, if proper notice of the conference was given. The Board may grant a continuance and refrain from entering a default order upon good cause shown by any party.

Step #6

At least fifteen (15) days before the date of the conference , the Assessor's Office and property taxpayer shall file with the Board, copies of documents, including appraisals, property sales and a brief description of other evidence to be presented.

Step #7

At least seven (7) days before the date of the conference, the parties may file with the Board any response each may have to the information filed by the other. This material must be mailed or delivered to the other party at the same time.

Conferences are open to the public.

Step #8

At the conference, the Assessor's Office and taxpayer may present their cases and provide the Board with any supporting evidence.

After the conclusion of the conference, the Board shall mail a written decision to the parties within fifteen (15) days after the date of the conference, or as soon thereafter as practical.

Step #9

Within thirty (30) days after the date of the Boards written decision, a property taxpayer or county Assessor may appeal the Board's decision by requesting a contested case hearing before the Administrative Law Judge Division.

Step #10

The decision of the Administrative Law Judge Division may also be appealed by either party to the courts of proper jurisdiction in the State of South Carolina.

*If anyone other than the property owner files a protest/appeal, the Assessor requires them to show proof of eligibility to represent the owner. In addition, written consent of the owner must be given to an agent and provided to the Assessor.