Appealing Property Values
Information You Should Know
The values established by the county were arrived at by certain criteria such as property type, property's income potential, location, condition, size, etc. If you believe that your property is improperly assessed you must submit the required evidence to substantiate your claim.
- If your property is income-producing commercial property, you are requested to provide income/expense statements covering the past three years, indication sources of income and itemized expenses.
- If your property is a condominium, provide unit size, number of bedrooms, location such as oceanfront, etc. and values of other comparable units in the complex.
- If your property is residential property, provide size of residence and size and location of properties that you are comparing your property with.
- If you have disagreed with your market values before a re-valuation of your property can be made, you must state the value you believe to be correct and submit evidence to support your claim.
Please complete the request for a conference with contact information and return with your supporting evidence. The appeal must be received within 90 days of the date shown on the assessment notice or in years when there is no notice of property tax assessment, the property taxpayer may appeal the fair market value, the special use value, the assessment ratio, and the property tax assessment of a parcel of property at any time.
The appeal must be submitted in writing to the assessor. An appeal submitted before the first penalty date applies for the property tax year for which that penalty would apply. An appeal submitted on or after the first penalty date applies for the succeeding property tax year. Section (12-60-2510) (3) and (4)
Taxpayers may fax, mail or hand-deliver their appeals to the address or fax number.
Who May Represent Taxpayers During the Administrative Tax Process?
South Carolina Code Section 12-60-90
- Attorneys and certified public accountants
- Enrolled agents - an "enrolled agent" has demonstrated special competence in federal taxation by passing a written examination administered by the Internal Revenue Service or through employment with the Internal Revenue Service.
- Partners may represent their partnership.
- Corporate officers may represent their corporation.
- Fiduciaries and their full-time employees may represent the entity for which they are a fiduciary.
- Full-time employees may represent their employer.
- Individuals may represent themselves or a member of their immediate family if the individual is not compensated.
- Real estate appraiser who is registered, or certified in the state.
Any individual/company representing a taxpayer will be required to submit a power of attorney.