Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.
Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.
In South Carolina, property tax is imposed on real estate and is based on the property's fair market value as determined by the county assessor. Local governments, including counties, cities, and school districts, rely on property taxes to fund various services such as education, law enforcement, fire protection, and infrastructure maintenance. Property owners in South Carolina have the right to appeal the appraised value of their property if they believe it is incorrect. This appeal must be filed with the county assessor's office, typically within a specified period after receiving the tax notice. The appeal process may involve an administrative hearing, and if the property owner is still dissatisfied with the outcome, they may further appeal to the county board of assessment appeals and, if necessary, to the Administrative Law Court.