Myrtle Beach Property Tax Appeals Guide

How Grand Strand homeowners can lock in the 4% primary-residence ratio and appeal Horry County assessments.

Why Grand Strand Homeowners Should Care About Property Tax

The effective property tax rate in Horry County hovers near **0.55%** — genuinely low by national standards. But the rate is only half the story. South Carolina's property tax math runs through an **assessment ratio** that can dramatically change what you pay.

**Primary residence**: 4% assessment ratio — the lowest in the country
**Second home / non-primary**: 6% assessment ratio — 50% higher

A house valued at $400,000 might generate roughly $2,200/yr in tax as a primary residence — and roughly **$3,300/yr** as a second home. That's not a typo. The 4% election is the single biggest property-tax decision a Grand Strand homeowner makes.

The Horry County Tax Landscape

| Item | Detail | |------|--------| | Effective rate (primary) | ~0.55% | | Assessment ratio (primary) | 4% | | Assessment ratio (non-primary) | 6% | | Reassessment cycle | Every 5 years | | Last countywide reassessment | 2024 | | Notice month | Spring of reassessment year | | Appeal window | 90 days from notice |

Confirm current rates with the Horry County Auditor and Assessor.

Step One: File for the 4% Primary-Residence Ratio

Many Grand Strand newcomers — and especially second-home buyers who later convert their property to a primary residence — never file the **Legal Residence Application** with the Horry County Assessor. Without that filing, you're paying the 6% non-primary rate even though your home qualifies for 4%.

What you need:

A completed Legal Residence Application (filed with Horry County Assessor)
A South Carolina driver's license showing the property address
A SC vehicle registration showing the property address
A SC voter registration at the property address
Most recent federal tax return showing the property as your primary residence

File once. The reduction can apply for the year of application and may be retroactive in limited circumstances per state law — ask the Assessor.

Step Two: Appeal Your Assessment

Horry County reassessed countywide in 2024 (next around 2029). Reassessment notices typically generate the largest opportunity to appeal. You generally have **90 days from the notice date** to file.

Strong Evidence

**Comparable sales** — 3–5 recent arms-length sales of similar homes within ~1 mile, sold for less than your assessed value
**Equity comparables** — Similar homes assessed lower
**Condition issues** — Photos of foundation, roof, deferred maintenance
**A licensed appraisal** — Commonly $400–$600, carries significant weight on the Grand Strand where coastal property values are volatile

Process

1. File the appeal with the Horry County Assessor. 2. Informal review with a county appraiser (often resolves the matter). 3. If unsatisfied, request a hearing before the Horry County Board of Assessment Appeals. 4. From there, appeal to the South Carolina Administrative Law Court.

Exemptions Grand Strand Homeowners Should Claim

SC Homestead Exemption (Age 65+ or Disabled) Owners age 65+ or permanently disabled qualify for the Homestead Exemption, which exempts the first $50,000 of fair market value from school operating taxes. File once with the Horry County Auditor.

Disabled Veteran Exemption Veterans with a 100% service-connected permanent disability can qualify for a full exemption on their primary residence. Surviving spouses may retain the exemption.

Agricultural Use If you have qualifying acreage in rural Horry, an agricultural use classification can dramatically lower taxable value. Common in the Conway and Loris corridors.

Second-Home and Investment Property Notes

If you bought a Grand Strand home as a second residence or short-term rental:

The 6% non-primary assessment applies — significantly higher tax bill.
Short-term rental income may trigger Horry County and city accommodations taxes.
If you later convert to primary residence (e.g., retire to the property), file the Legal Residence Application immediately.

DIY vs. Hiring a Tax Appeal Service

| Approach | Cost | Typical Reduction | Effort | |----------|------|-------------------|--------| | DIY appeal | Free | $200–$600/yr | 3–5 hours | | Tax appeal firm (contingency) | 25–40% of savings | $400–$900/yr | Minimal | | Licensed appraiser | $400–$600 flat | $500–$1,000/yr | 1 hour appointment |

Action Steps

1. Confirm the **4% primary-residence ratio** is on file with Horry County. 2. Confirm any senior, disabled, or veteran exemptions are also on file. 3. Review your most recent assessment notice. 4. Pull 3–5 comparable sales from Zillow, Redfin, or Horry County GIS. 5. File your appeal within the 90-day window — no fee.

FAQ

What's the difference between the 4% and 6% assessment ratio? South Carolina assesses primary residences at 4% of fair market value and second homes / non-primary properties at 6%. The 4% rate also exempts you from school operating millage. The combined effect makes a primary-residence designation worth roughly 30–40% off your annual tax bill.

How do I qualify for the 4% rate? You must own and occupy the home as your primary residence and file the Legal Residence Application with the Horry County Assessor. You generally need a SC driver's license, vehicle registration, and voter registration at the address.

When do reassessment notices arrive? Horry County conducts a countywide reassessment every five years (most recently 2024). In reassessment years, notices typically arrive in the spring with a 90-day appeal window.

I'm 65 — what extra savings should I claim? Apply for the Homestead Exemption through the Horry County Auditor. It exempts the first $50,000 of fair market value from school operating taxes. You only need to apply once, and it's commonly worth $300–$700/yr depending on your home's value.

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