Property owners have until Sept. 21 to appeal assessments ahead of 2026 tax calculations
Richland County is notifying thousands of property owners about changes in the assessed value of their property ahead of the 2026 tax year.
The Richland County Assessor’s Office will begin mailing notices June 23 to owners whose property values changed by at least $1,000. More than 13,600 property owners are expected to receive the notifications.
State law requires county assessors to value all taxable property at its fair market value. According to the county, property values may increase or decrease due to an Assessable Transfer of Interest (ATI), new construction completed in 2025, or physical changes such as additions or renovations made during the year.
While the taxable value listed on the notices serves as the basis for future property tax bills, actual taxes will not be calculated until October when Richland County Council adopts the millage rate for the coming year.
Property owners can estimate their taxes using the county’s Property Value and Tax Estimate Inquiry page. The calculator uses the property’s 2026 taxable value and the 2025 millage rate to provide an estimate. Information is also available through the Property & Business section of the county’s website.
Residents who disagree with their property appraisal have until Sept. 21 to file an appeal. County officials encourage property owners to submit appeals online. Instructions for filing an appeal can be found on the Assessor’s website and on the back of the mailed property value notices.
The Assessor’s Office said its goal is to ensure all real property is assessed at current fair market value, defined as the price a property could reasonably sell for in the open market. Owner-occupied legal residences in South Carolina are assessed at four percent for tax purposes, while commercial and non-owner-occupied properties are assessed at six percent.
Richland County Assessor Fred Descy urged property owners to review their notices carefully and verify that the information is accurate.



