YORK COUNTY, S.C. — South Carolina law requires a reassessment of property values every five years. Notices will be mailed to all property owners beginning on September 12, 2025. Officials stress that this notice is not a bill.
Real estate is appraised at fair market value with an effective appraisal date of December 31, 2024. Reassessment is not intended to raise taxes, but to ensure fair and accurate valuations as well as balance the burden among property owners. Property owners have 90 days to appeal their assessment in writing, with appeal instructions printed on the back of each notice.
Why Reassessment Happens
The state’s reassessment requirement, in place since 1975, is designed to equalize property values across the county. York County has conducted reassessments in 1981, 1987, 1992, 2001, 2006, 2011, 2015, and 2020. This year’s process ensures property taxes are redistributed fairly according to current market conditions rather than past valuations.
How Properties Are Valued
York County appraisers use a mass appraisal process, examining recent sales data and property characteristics to set values. Appraisers are licensed by the South Carolina Real Estate Appraisal Board. The Assessor’s Office notes that it does not create value — the real estate market does.
Because most properties have appreciated since the last reassessment, many owners will see higher valuations. However, state law requires local governments to adjust with a rollback millage rate, meaning some bills may rise, some fall, and others remain stable.
Property Classifications and Tax Relief
- Legal Residence: Primary homes qualify for a special 4% assessment ratio, compared to 6% for other residential or commercial property.
- Agricultural Use Value: Available to acreage meeting bona fide farming standards, with rollback taxes applied if land use changes.
- Homestead Exemption: Seniors (65+), the blind, disabled individuals, and surviving spouses may qualify for a $50,000 deduction on their legal residence.
- Utilities, Transportation, and Manufacturing: Appraised separately by the South Carolina Department of Revenue at rates up to 10.5%.
Appealing an Assessment
Property owners who disagree with their new valuation or classification may file an appeal within 90 days of the notice. Appeals can address market value, special use value, or the assessment ratio, and must include documentation supporting the claim. Appeals are reviewed by the Assessor’s Office, with additional options for hearings before appellate boards or the courts.
For more information, property owners may contact the York County Assessor’s Office at 803-684-8526 or [email protected]. To learn more about reassessment check out the guide at the link below:
YOUR GUIDE TO THE REASSESSMENT PROGRAM 2025
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