Important Dates
January 15
Previous Year's Real Estate Taxes Due - See Tax Collector for Real Estate Taxes and Delinquent Taxes: Last Day to appeal previous year's property values (so long as no other assessment notices have been sent showing an earlier deadline). Last Day to apply for Agriculture Use for previous year.
January 30
Deadline to apply for 25% ATI Exemption on transfers occurring in the prior year (See Online Forms).
May 1
Deadline to apply for multi-lot discount. See SC State House website Title 12 Chapter 43 and scroll to Section 12-43-225 for additional rules and deadlines.
Late summer/Early fall
Assessment notices reflecting the prior year's new construction and other assessment notices whereby values have increased for some other reason (such as a transfer of property) are typically sent out with a 90-day deadline to appeal. Assessment notices are also sent throughout the year showing the results of an appeal. The property owner then has a 30-day notice to appeal further (to the board).
October
Real estate property tax bills are typically sent out near end of October.
December 31
Deeds signed on or before the date, which change existing property lines (portion of an existing lot of record) will take effect for next year's taxes. Deeds should be recorded soon after signing. Plats recorded on or before this date will take effect for next year's taxes. Building Permits completed on or before this date will take effect for next year's taxes.
