Elizabeth M "Liz" McDonald - Assessor
Office Hours: 8:30 a.m. - 5:00 p.m.
2015 Real Property Tax Bills
The 2015 real property tax bills began going in the mail the week of November 9th. The Treasurer’s office has a link to the bills online and if you are a new property owner in 2015, this feature would be useful, as the 2015 bill had to be created and sent to the owner of record as of December 31, 2014. Before you proceed to the link, please be sure to have the December 31, 2014 owner’s name and property address or the tax map number. Once on the site, click on "Real Estate" to search for real property bills. Here is the Link.
FEMA Field Representatives - Links for Online Assessor Data
Board of Assessment Appeals-
The Board was established pursuant to Section 4-9-170 of the Code of Laws of South Carolina, 1976, and Section 3 of Act 283, Acts of 1975, Sections 23-48/23-52 of the County Code. The Board consists of seven members who serve three-year terms. Three appointments are made by the County Council and one each by the Columbia City Council, Board of Trustees of School District One, Board of Trustees of School District Two, and Board of Trustees of School District Five. Duties and powers include equalizing the value of the real and personal property, hearing all grievances and appeals from the valuation and assessments fixed by the Assessor, performing any and all other duties and powers of Richland County Board of Equalization as of April 24, 1958—the date of the creation of the Board of Assessment Appeals. Here is a link to the Board's website.
The Board meets the second Tuesday of every month, unless there are no cases to be heard or the Monday prior to the meeting is a goverment holiday, in that case the Board typically meets the following Tuesday. The agenda for the meeting on Tuesday, December 8, 2015 can be accessed by clicking on this link.
2015 Notices of Classification, Appraisal & Assessment of Real Estate are in the Mail
On Friday, July 17th, our office mailed out 11,900 – 2015 Notices of Classification, Appraisal and Assessment of Real Estate or as we call them in the office – “new construction” notices for 2015.
SC Law requires our office to mail notices to all property owners, where there market value of their property increased by more than $1,000 from the previous tax year. This notice also provides the property owner 90 days from the date of the notice to file an appeal for the 2015 tax year, should they disagree with the new value or assessment. The date of the notice is July 17, 2015. Therefore, the last day to appeal is October 16, 2015. The 90 day window of appeal is based on State law and not an arbitrary number, so it is important that a property owner/taxpayer be aware of this date.
Naturally, a mailing such as this generates increased customer service and we will be doing our best to respond to each customer in a timely fashion. Should you have any questions about the 2015 New Construction notices that were mailed, please let us know. The main line for our office are 576-2640. We also have an email - AssessorOffice@rcgov.us
Should you want to appeal your real property value or assessment, please note that SC Law requires all appeals to be in writing. The letter can be addressed to the Richland County Assessor and mailed to PO Box 192, Columbia, SC, 29202. Should you want to use a form, rather than a letter, here is a link to an appeal form developed by the SC Department of Revenue (SCDOR) to assist you with your appeal. SCDOR Appeal Form
Mailing Address Change
For your convenience, you can email a mailing address change for your real property to AssessorCOA@rcgov.us
Please understand that a correct mailing address is critical to real property taxation and as such, to ensure that our office does not err in making an incorrect change, a scanned copy of the owner’s picture ID is required for this request to be honored. It is also important to know that this mailing address change will only affect the mailing address for the property that you request in this email. If you have more than one property that requires a change, please be sure to list each property. Thank you for your assistance in ensuring the record is accurate.
The Richland County Assessor’s Office welcomes you to our information page. The general duties of the Assessor are to appraise all property at fair market value and place them on the tax rolls to generate revenue for Richland County.
We also classify property at a 4% ratio for your legal residence meaning that you own and occupy the property as your primary residence or at a 6% ratio for commercial property or non-owner occupied. We have approximately 169,900 pieces of property in our inventory and we are monitoring values and adding new construction each year as buildings are built. State Law requires we do a reassessment every 5 years and the latest reassessment will be accomplished tax year 2014. We also have a complete list of ownership of all property owners in Richland County and we separate parcels by taxing district so we can turn these values over to the Auditor for determination on millage in order to create the tax bills which are done roughly in November of each tax year.
The office has 34 employees of which we have 15 appraisers who are out in the field, each day. When building permits are received from county and local municipalities, we work those building permits and in this way we add value to the tax rolls. We also accept appeals. Each year we will send notices of classification appraisal and assessment of real estate for all new construction providing that the value increases by a sum greater than $1,000. By law if you recieve a notice, you are given 90 days to appeal the value of the property. Otherwise, you have the right to appeal between January 16 of that tax year going all the way through the first penalty period in the next year. Essentially from January 16 through January 15 of the next tax year.
We are here to assist and I hope the information displayed on these pages will be helpful to you.
Military Homeowner Protection Act -
Active duty military that have received orders (PCS) or a temporary duty (TDY) assignment of at least one year. The deadline for the 2015 tax year is May 15, 2015. All applications received after the deadline have been processed for the 2016 tax year. Click here for a blank application that can be completed and returned to our office.
It is important to note that the law requires that the property owner reapply each year inorder to retain the special assessment.
2014 Reassessment Guide
Property InquiryOnline Tax Estimate
Pay Property Taxes Online
Mobile Home FAQ's
SC Department of Revenue - Exempt Property FAQ's
GIS & Mapping
Click Here for access to the SCDMV driver's license mailing address change.
SC County Links
Special Assessment as Legal Residence - 4% Ratio
Special Valuation as Agricultural Use
2015 Multiple Lot Discount
ATI Exemption Application
Builder/Developer Property Tax Exemption
Special Valuation as Homeowner's Association (HOA)
Mailing Address Change
Click Here for an Application for Exemption from the SC Department of Revenue
2016 Flood Appeal Form Click Here
Click Here for a Copy of a Power of Attorney Form SC2848
Click Here for an Appeal Form