South Carolina

Lien Date: December 31

Real Property Information

  • Assessment Notice Issue Date March 1
  • Appeal Deadline January 15; 90 days from the notice; non-reval counties will not receive notices, but appeal is based on tax bill value and due by January 15 of the following year.  

Real Estate Tax Bill Payment Information 

  • Tax Bills Issued October 15
  • Single Payment Due (Delinquent Date) January 15  

Personal Property Information

  • Assessment Notice Issue Date August 1
  • Appeal Deadline October 31
  • Rendition Date April 30 or 120 days from fiscal close date

Personal Property Tax Bill Payment Information

  • Tax Bill Issued December 1
  • Single Payment Due (Delinquent Date) January 15 of the following year