How to Challenge the Value of Your Assessment
All 170,000 appraisal/assessments (real estate) and related ownership data are printed by the computer both in ownership sequence and tax map number sequence. These books are available for public inspection in the Assessor's Office from 8:30 a.m. to 5:00 p.m. Monday through Friday.
Under the provision of state law, the property owner may reasonably challenge his appraisal/ assessment using the following procedure. (South Carolina Department of Revenue 12-60-2520 as amended).
1. Within ninety (90) days after dated notice of reassessment, the property owner or his agent must file a written objection with the assessor.
2. The assessor will conduct a field review and notify the property owner of the results of review.
3. Within thirty (30) days of further objection, a conference will be scheduled. The assessor, in turn, will request that you provide, within thirty (30) days, additional data to help determine the value of your property.
4. After the field review has been completed, the Assessor will notify you in writing of his finding. If you still disagree with the assessment, you have thirty (30) days to file written notice of your request to appeal your assessment to the Richland County Board of Assessment Appeals, a member panel of Richland County citizens who shall serve as the final local authority in such appeals.
5. An appeal submitted before the first penalty date (January 15th) applies for the property tax year for which that penalty would apply. An appeal submitted on or after the first penalty applies for the succeeding property tax year.