South Carolina Publication

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Assessments
Assessment Date: Personal Property - Client year ending date. Real Estate - Dec. 31
Personal Property Assessment Ratio: 10.5%
Real Estate Assessment Ratio: 6% (Special cases 4%)

Renditions
Personal Property Return Deadline: Due 4 months after client's year end
Exemptions: Vehicles (some Vehicles are taxable), Supplies, Inventory, Leasehold Improvements, Leased Equipment
Real Estate Return Deadline: Not Required
Requirements: Not Applicable

Appeals
Reappraisal Cycle:4 years. Various.
Appeal Period: Feb. 28 through July 31
Appeal Deadline: Feb. 28 or within 30-45 days of notice date

Audits
The state does not audit personal property.

Tax Bills
Personal Property Due Date: Some various. Jan. 15 of the following year.
Number of Payments: One
Real Estate Due Date: Some various. Jan. 15 of the following year
Number of Payments: One
Period Covered: Jan. 1 through Dec. 31 of the current year

 
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