If you received a property assessment notice from Horry County this year showing a significant increase in your property’s value, you’re not alone—and more importantly, you have the right to appeal. With appeal deadlines rapidly approaching in early 2026 for homeowners in Myrtle Beach, Conway, Carolina Forest, and throughout the Grand Strand, understanding your rights and options for challenging your property tax assessment could save you thousands of dollars over the coming years.
At For What It’s Worth Appraisals, we’ve helped countless Horry County property owners successfully navigate the tax appeal process. Whether you received an assessment notice in July 2025 or you’re approaching the critical January 15, 2026 deadline for properties that didn’t receive a notice, this comprehensive guide will walk you through everything you need to know about appealing your 2025 property tax assessment.
Last Updated: December 29, 2025
Table of Contents
- Understanding Horry County’s 2025 Assessment Cycle
- Critical Deadlines You Cannot Miss
- What You Can Appeal
- The Horry County Appeal Process: Step by Step
- The Critical Role of Professional Appraisals
- When a Professional Appraisal Makes Sense
- Special Considerations for Horry County Homeowners
- Common Mistakes to Avoid
- How For What It’s Worth Appraisals Can Help
- Take Action Before It’s Too Late
- The Bottom Line
Understanding Horry County’s 2025 Assessment Cycle
Horry County is not currently in a reassessment year, which means most property owners won’t see significant changes to their assessments. However, South Carolina law requires the County Assessor to send assessment notices to property owners whose values increased by $1,000 or more from their previously assessed value.
In July 2025, Horry County mailed assessment notices to property owners meeting this threshold. These notices are not tax bills—they’re informational documents showing how your property’s assessed value has changed, which will directly impact your property tax bill when it arrives in October.
Why Your Assessment May Have Increased
Several factors can trigger an assessment increase even in non-reassessment years:
- Assessable Transfers of Interest (ATI): If your property changed ownership through purchase, inheritance, or transfer, South Carolina law requires it to be reappraised at current market value
- New construction or improvements: Adding square footage, building a pool, finishing a basement, or making other significant improvements triggers a reassessment
- Market value adjustments: Even without major changes, the assessor may adjust your property’s value based on recent comparable sales in your neighborhood
- Correction of errors: The assessor’s office may discover and correct previous errors in property records, such as incorrect square footage or missing features
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Critical Deadlines You Cannot Miss
Understanding and meeting appeal deadlines is absolutely essential. South Carolina law is strict about these timeframes, and missing them means forfeiting your right to appeal for that tax year.
If You Received an Assessment Notice
Property owners who received a notice showing an increase of $1,000 or more have 90 days from the date printed on the notice to file a written objection with the Horry County Assessor’s Office. The notices mailed in July 2025 contain the specific deadline date calculated for your property.
According to South Carolina Code Section 12-60-2510, this 90-day window is firm. Failure to file within this period constitutes a waiver of your appeal rights for that tax year.
If You Did NOT Receive an Assessment Notice
If your property’s value increased by less than $1,000, or if you believe your assessment is incorrect even though you didn’t receive a notice, you still have appeal rights. However, your deadline is different and critically important: January 15, 2026.
Under South Carolina law, when no notice of property assessment is sent, property taxpayers must submit written objection to the County Assessor by January 15th of the year following the tax year in question. An appeal filed before this date applies to the 2025 tax year. Appeals filed on or after January 15, 2026 will apply to the 2026 tax year instead.
This January 15th deadline is particularly important for homeowners who want to challenge their assessment but didn’t receive a notice because their value increase was under the $1,000 threshold.
What You Can Appeal
South Carolina law allows property owners to challenge multiple aspects of their property tax assessment:
- Fair Market Value: The assessor’s determination of what your property would sell for in the open market
- Special Use Value: The agricultural use value, if applicable to your property
- Assessment Ratio: The percentage applied to your property’s value (typically 4% for owner-occupied residences, 6% for rental or commercial properties)
- Property Tax Assessment: The final assessed value used to calculate your tax bill
Most appeals focus on fair market value, as this has the most significant impact on your tax liability.
The Horry County Appeal Process: Step by Step
Understanding the appeal process helps you prepare a stronger case and avoid procedural mistakes that could derail your appeal.
Step 1: File Written Objection
Your appeal begins by filing a written objection with the Horry County Assessor’s Office. While the county provides appeal forms for convenience, South Carolina law doesn’t require you to use their specific form. However, your written objection must include:
- Your name, address, and contact information
- The property’s tax map number (found on your assessment notice or tax bill)
- A statement of facts supporting your position
- The reasons for your appeal
- Your estimate of the property’s fair market value
- Any supporting documentation (comparable sales, appraisals, repair estimates, etc.)
You can submit your appeal:
- Online through the Horry County Assessor’s Office website
- By mail to: Horry County Assessor’s Office, 1301 2nd Avenue, Suite 1C08, Conway, SC 29526
- By email to: hcg.assessor@horrycountysc.gov
- In person at the Assessor’s Office
Pro tip: If mailing your appeal, send it via certified mail with return receipt requested, or use another method that provides proof of delivery and postmark date. The postmark date is used to determine whether you met the deadline.
Step 2: Conference with the Assessor
Within 30 days of receiving your objection (or as soon thereafter as practical), the Assessor’s Office will schedule a conference with you to discuss your concerns. This meeting can often be conducted by phone if you prefer.
During this conference, an appraiser from the Assessor’s Office will review your property information and the evidence you’ve provided. They’ll explain how they arrived at their valuation and consider the information you’ve presented.
Important: If you or your representative fail to appear at this scheduled conference, you waive your right to further appeal for that tax year. The appeal is then closed.
Step 3: Written Protest (If Needed)
If the conference doesn’t resolve the matter to your satisfaction, the Assessor will provide you with a form to file a formal written protest. You have 30 days from the date of the conference (or from the date on the written Notice of Action from the assessor) to file this protest.
The protest must be more detailed than your initial objection and should include:
- A comprehensive statement outlining your reasons for disagreement
- Any legal authority or precedent supporting your position
- Your determination of fair market value with supporting documentation
- Professional appraisal reports, if obtained
Step 4: Assessor’s Written Response
The Assessor must respond to your written protest in writing within 30 days of receipt (or as soon thereafter as practical). This response will state whether they agree with your position and what adjustments, if any, they’re willing to make.
Step 5: Appeal to the County Board of Assessment Appeals (If Needed)
If the Assessor’s response doesn’t satisfy you, you have 30 days from the date of the Assessor’s written response to appeal to the Horry County Board of Assessment Appeals.
The Board provides a more formal hearing process where both you (or your representative) and the Assessor present evidence supporting your respective positions. At least 15 days before the Board hearing, both parties must exchange:
- Lists of witnesses
- Copies of documents (appraisals, comparable sales, etc.)
- Other evidence to be presented
- A brief description of the evidence
The Board hearing is open to the public but may go into closed session to deliberate. The Assessor’s valuation is presumed correct unless you provide sufficient evidence to prove otherwise—which is why professional appraisals are so valuable in these cases.
Step 6: Further Appeals (If Necessary)
If you disagree with the Board’s decision, you have 30 days to request a contested case hearing before the South Carolina Administrative Law Judge Division. This is a more formal legal proceeding that often benefits from representation by an attorney or other qualified professional.
The Critical Role of Professional Appraisals
While you can appeal based on your own research and comparable sales, a professional appraisal significantly strengthens your case. Here’s why:
Credibility and Expertise
Licensed appraisers in South Carolina undergo extensive education, testing, and continuing education requirements. Their opinions carry weight because they’re based on recognized appraisal methodologies and Uniform Standards of Professional Appraisal Practice (USPAP) standards set by The Appraisal Foundation.
Proper Valuation Methods
Professional appraisers use three recognized approaches to value:
- Sales Comparison Approach: Analyzing recent sales of comparable properties, adjusted for differences
- Cost Approach: Estimating the cost to rebuild the structure, less depreciation, plus land value
- Income Approach: For rental or commercial properties, calculating value based on income potential
A comprehensive appraisal considers all applicable approaches and reconciles them to reach a supportable opinion of value.
Detailed Documentation
Professional appraisals provide thorough documentation including:
- Detailed property descriptions and measurements
- Photographs of the property and comparable sales
- Analysis of market conditions and trends
- Adjustments to comparable sales with explanations
- Support for the final value conclusion
This level of documentation is difficult for property owners to produce on their own and provides the evidence needed to challenge the assessor’s valuation.
Expert Testimony
If your appeal proceeds to the Board of Assessment Appeals, South Carolina law allows licensed appraisers to represent you and provide expert testimony about your property’s value. The appraiser who conducted your appraisal can defend their methodology and conclusions, responding to questions from the Board and challenging the Assessor’s evidence.
Under South Carolina Code Section 12-60-90, authorized representatives before the County Board include:
- Attorneys
- Certified Public Accountants
- Licensed or certified real estate appraisers (for valuation matters only)
- Enrolled IRS agents
- Corporate officers (for corporate-owned property)
- Full-time employees of the property owner
When a Professional Appraisal Makes Sense
Not every assessment increase warrants the expense of a professional appraisal. Consider obtaining one when:
- Your assessment increased significantly (typically $10,000 or more in market value)
- You believe your property is substantially overvalued compared to similar properties
- Your property has unique characteristics or conditions that affect value
- The assessor’s records contain significant errors (incorrect square footage, extra bathrooms, etc.)
- Your property requires repairs or has deferred maintenance not reflected in the assessment
- Recent comparable sales in your area sold for significantly less than your assessment
For a property assessed at $300,000, even a modest $30,000 reduction (10%) could save you approximately $180-240 per year in property taxes at Horry County’s rates. Over five years until the next reassessment, that’s $900-1,200 in savings—often more than enough to cover the cost of a professional appraisal.
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Special Considerations for Horry County Homeowners
The 15% Cap
South Carolina law limits increases in taxable value to 15% within a five-year period following a reassessment. However, according to the SC Department of Revenue, this cap doesn’t apply to:
- New construction or improvements added to your property
- Properties that experienced an Assessable Transfer of Interest
If your property sold or was transferred, it will be reappraised at current market value without the benefit of the 15% cap. Understanding how these exemptions work is crucial when deciding whether to pursue a professional property appraisal for your appeal.
Legal Residence Classification
If you own and occupy your home as your primary residence, make sure you’ve applied for Legal Residence status with the Assessor’s Office. This classification:
- Reduces your assessment ratio from 6% to 4%
- Provides school operating tax credits
- Must be applied for but then continues automatically unless ownership changes
The deadline to apply for Legal Residence for the 2025 tax year was May 31, 2025, but if you missed it, you can still apply for the 2026 tax year.
Homestead Exemption for Seniors
Homeowners age 65 or older, or who are totally disabled or blind, may qualify for the Homestead Exemption, which exempts the first $50,000 of the property’s value from taxation. This is separate from Legal Residence and requires application through the Horry County Auditor’s Office.
Payment During Appeal
If your appeal won’t be resolved by December 31, 2025, South Carolina law requires you to pay at least 80% of the tax calculated on the proposed (increased) assessment. You can request in writing to pay the full 100% if you prefer. After your appeal is resolved, any overpayment will be refunded with interest, or any underpayment will be billed.
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Common Mistakes to Avoid
Missing the Deadline
This bears repeating because it’s the most common and costly mistake. Mark your calendar:
- If you received a notice: 90 days from the notice date
- If you didn’t receive a notice: January 15, 2026
Set reminders well in advance of these dates to ensure you don’t miss them.
Failing to Appear at Scheduled Conferences
If the Assessor’s Office schedules a conference and you don’t appear (in person or by phone), you forfeit your appeal rights for that year. If something prevents you from attending, contact them immediately to reschedule.
Using Inappropriate Comparables
When selecting comparable sales to support your position, make sure they’re truly similar to your property in:
- Location (preferably same neighborhood)
- Size (similar square footage)
- Age and condition
- Property type and features
- Sale timing (recent sales are most relevant)
The assessor will point out and discount comparables that aren’t truly similar to your property.
Relying Solely on Zillow or Online Estimates
Automated valuation models like Zillow’s “Zestimate” are not accepted as credible evidence in property tax appeals. These estimates:
- Often contain errors in property data
- Use algorithms not designed for tax assessment purposes
- Carry large margins of error
- Are not prepared by licensed appraisers following professional standards
While online estimates might give you a general sense of value, they won’t hold up in a formal appeal.
Comparing Market Value to Assessed Value
Remember that your assessed value is not the same as market value. In South Carolina:
- Market Value x Assessment Ratio (4% or 6%) = Assessed Value
- Assessed Value x Millage Rate = Property Tax
For an owner-occupied home with a $300,000 market value:
- Assessed Value = $300,000 x 4% = $12,000
When challenging your assessment, you need to challenge the underlying market value, not the assessed value used for tax calculation.
How For What It’s Worth Appraisals Can Help
Our team of South Carolina certified and licensed appraisers has extensive experience with property tax appeals in Horry County. We understand the local market from Myrtle Beach to Conway, Carolina Forest to Surfside Beach, the assessor’s valuation methods, and the appeal process.
Our Property Tax Appeal Services Include:
- Initial Assessment Review: We’ll review your property assessment and compare it to recent sales data to determine if an appeal is warranted
- Comprehensive Appraisal: If appropriate, our team of certified appraisers will conduct a full appraisal of your property following USPAP standards, using recognized valuation methods
- Detailed Documentation: Our appraisal reports provide all the evidence and analysis needed to support your appeal
- Expert Representation: Our licensed appraisers can represent you before the County Board of Assessment Appeals, presenting and defending our findings
- Ongoing Support: We’ll guide you through each step of the appeal process, ensuring deadlines are met and proper procedures followed
Why Local Expertise Matters
As Myrtle Beach-based appraisers, we have deep knowledge of property values throughout Horry County. We understand:
- Neighborhood-specific value trends in communities like Carolina Forest, Surfside Beach, Murrells Inlet, Socastee, Little River, and North Myrtle Beach
- The impact of location on property values (oceanfront vs. inland, gated communities, etc.)
- Local market conditions and sales activity
- The County Assessor’s valuation methods and priorities
- How to present evidence effectively to the Board of Assessment Appeals
This local expertise often makes the difference between a successful appeal and an unsuccessful one.
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Take Action Before It’s Too Late
If you’re approaching the January 15, 2026 deadline for properties that didn’t receive notices, or if you received a notice and your 90-day window is closing, don’t delay. The appeal process takes time, especially if you need to obtain a professional appraisal.
Here’s what to do right now:
- Locate your property assessment information: Find your most recent assessment notice or tax bill to confirm your property’s current assessed value
- Check your deadline: Determine whether you received a notice (90-day deadline) or need to appeal by January 15, 2026
- Contact us for a consultation: Call For What It’s Worth Appraisals at 843-808-1533 to discuss whether an appeal makes sense for your property
- Gather documentation: Collect any information about your property’s condition, recent repairs needed, or other factors that might affect value. Our Knowledge Center provides additional resources on property valuations and the appraisal process.
- Act quickly: Don’t wait until the last minute—give yourself time to prepare a thorough appeal
The Bottom Line
Your property tax assessment isn’t just a number—it’s a determination that affects your finances year after year until the next reassessment cycle. If you believe your property has been overvalued, you have every right to challenge that assessment through the appeal process.
While the process may seem complex, you don’t have to navigate it alone. Professional guidance from experienced appraisers who understand both the local market and the appeal process can make the difference between accepting an inflated assessment and achieving a fair, accurate valuation that saves you money for years to come.
Don’t let the January 15, 2026 deadline pass without taking action if you believe your assessment is too high. At For What It’s Worth Appraisals, we’re here to help Horry County property owners understand their rights, evaluate their options, and successfully challenge unfair assessments.
Contact For What It’s Worth Appraisals today at 843-808-1533 or visit our website to schedule a consultation. Let our team of certified appraisers review your assessment and help you determine the best path forward. Your property tax appeal rights are valuable—make sure you exercise them before time runs out.
For What It’s Worth Appraisals is a locally-owned appraisal firm serving Horry County, Georgetown County, and Brunswick County. Our team of South Carolina certified and licensed appraisers provides professional real estate valuation services for residential and commercial properties, including property tax appeal appraisals. Visit us at 1045 London Street, Suite 202, Myrtle Beach, SC 29577 or call 843-808-1533.
