Keep what the county already over-collected.
Most South Carolina homeowners who appeal pull the record card, walk it line by line, and recover what the county took in error — the refund isn’t a favor, it’s an adjustment. The filing window runs 90 days from the date of the assessment notice — the S.C. Code § 12-60-30(A) window the county Board of Assessment Appeals enforces, with the South Carolina Administrative Law Court on further review. The packet walks one homeowner through pulling the record card, building a defended packet, and showing up to the county BAA hearing prepared. Pay $37 once. Keep every dollar of the savings.
Pick the right county — the deadline on this page updates with the URL.
Land on /south-carolina?county=Greenville (or Richland, Charleston, Spartanburg, York, Lexington, Horry) to see that county’s S.C. Code § 12-60-30(A) filing window. Every other South Carolina county ships “data pending” rather than a manufactured countdown.
Three steps. One South Carolina appeal.
- 01Step 1
The assessment notice arrives
South Carolina county assessors mail the assessment notice each cycle. The 90-day appeal window per S.C. Code § 12-60-30(A) runs from the date of the assessment notice — not from the start of the tax year. The deadline on this page is keyed to that citation, with the published county BAA sitting calendar called out in plain prose.
- 02Step 2
Build the packet
The packet is sequenced the way you actually build the appeal: walk the county record card, pull three comps, draft the right letter (equalization, value, or factual error), slot the whole case into the evidence-packet template. South Carolina county Boards of Assessment Appeals accept the filing by mail, online through the county portal where supported, or in person at the courthouse clerk’s office.
- 03Step 3
File before the deadline and show up
Submit the appeal before the 90-day § 12-60-30(A) window closes. Each county BAA sits on its own published calendar — sitting dates vary by county — so confirm the published window before scheduling. Then read the four-line script once the morning of the hearing, bring the packet, and answer the objections as rehearsed — not improvised. The morning-of packet is what the BAA chair flips through first.
The four moving parts.
Every South Carolina county BAA appeal runs through the same four checkpoints. The packet targets each one, so the file the board reads is built the way the procedure expects.
- Appeal body01
Board of Assessment Appeals (county BAA)
Every South Carolina county convenes its own Board of Assessment Appeals — three freeholders plus a clerk, meeting in person at the county courthouse on the published county calendar. The same BAA hears every appeal in the county for that cycle. After a denial, the further-review body sits with the South Carolina Administrative Law Court under the Administrative Procedures Act.
- Procedural grounds02
Equalization, value, factual error
Three grounds carry almost every winning South Carolina case: equalization (your assessed value is out of line with comparable parcels in the same neighborhood), value (your assessed value is above fair market value as of the assessment date), and factual error — wrong square footage, misgraded condition, an outbuilding counted twice. The packet ships separate templates for each; equalization and value are the most common.
- Filing window03
90 days after the assessment notice
Per S.C. Code § 12-60-30(A), an appeal of any property tax assessment may be filed within 90 days after the date of the assessment notice — which, in practice, is the date the county assessor mailed it. South Carolina county BAA calendars are set per county: Greenville, Richland, Charleston, Spartanburg, York, Lexington, and Horry each publish their own sitting dates on the county portal; other counties run on separate windows. The § 12-60-30(A) 90-day rule binds for all of them.
- Hearing format04
In-person at the county courthouse
Hearings run on the county-published calendar — most counties schedule their BAA sittings in the early part of the assessment cycle. The packet is what the BAA reads first; bring it bound, tabbed, paginated. The board will walk the comps with you and respond to the assessor’s evidence on the record. After a denial, the packet ships notes for further review through the Administrative Law Court.
The five things South Carolina
homeowners ask first.
The same questions come up before the appeal — and the same honest answers apply to a § 12-60-30(A) BAA appeal as anywhere else.
The five things people
ask before filing.
Read this once before paying. The same questions show up every time — and the honest answer to each is below.
Pay $37 once. Keep every dollar of the savings.
Start at the $37 packet and pay by card. Toggle the +$17 hearing-script bump on the way to Stripe if you want the four-objection rehearse sheet included.
What the South Carolina kit covers
- · A South-Carolina-record-card audit checklist.
- · Comps worksheet + free comp sources list.
- · Three appeal-letter templates (equalization / value / factual error).
- · Evidence-packet template, BAA-formatted.
- · S.C. Code § 12-60-30(A) deadline guide for South Carolina counties.
Questions first? overruled-2@polsia.app
Back to the broader kit → /#kit
Not legal advice. Overruled ships information and templates — checklist, worksheet, letter forms, evidence-packet template, and an S.C. Code § 12-60-30(A) filing-window guide — so you can prepare and represent yourself at a county Board of Assessment Appeals hearing. The further-review body on a denial is the South Carolina Administrative Law Court under the Administrative Procedures Act. It is not a substitute for a property tax attorney, especially for rentals, multi-property, commercial, or matters in active litigation. Paid firms typically take a percentage of your first-year savings; the packet exists so that money stays yours.