Horry County tax assessor: how assessments, appeals, and exemptions work

Last updated 2026-07-09

What does the Horry County Assessor actually do?

The Horry County Assessor discovers, lists, and values all real property in the county for tax purposes. That covers single-family homes, vacant land, commercial buildings, and farm parcels. It does not set the millage rate (that's the county council and other taxing bodies), and it does not collect a dime (that's the Horry County Treasurer). The assessor answers one question: what is this property worth on the open market?

Horry County runs a countywide reassessment on a five-year cycle, as South Carolina law requires ^[1]. The most recent general reassessment took effect for tax year 2023, so the next countywide update is scheduled for tax year 2028 unless the legislature adjusts the cycle. In between, values can still change when a property sells, when new construction goes up, or when an owner files for a change in classification.

The main office is at 1301 Second Avenue, Conway, SC 29526, inside the Horry County Government and Justice Center. Phone is (843) 915-5040. Hours run Monday through Friday, 8:30 a.m. to 5:00 p.m. The public portal at horrycounty.org lets you look up any parcel, see the current assessed value, and read the property record card.

People mix this up constantly. The Horry County Auditor handles personal property (vehicles, boats, business equipment) and issues the actual tax bills once the assessor sets values. If your car tax looks wrong, that's an Auditor issue. If your house value looks wrong, that's an Assessor issue.

How does Horry County calculate your property's assessed value?

South Carolina uses fractional assessment, which means your taxable value is never the full appraised market value. The assessor sets fair market value first, then multiplies it by an assessment ratio tied to how the property is classified ^[2].

Property Classification	Assessment Ratio	Typical Owner
Legal Residence (primary home)	4%	Owner-occupant with exemption
Other residential / rental	6%	Investor, second home, rental
Commercial real property	6%	Business owner
Agricultural (use value)	4% or 6%	Qualifying farm land
Manufacturing	10.5%	Industrial property

Say your home has a fair market value of $350,000 and you carry the Legal Residence exemption. Your assessed value is $14,000 ($350,000 x 4%). Without the exemption it's $21,000 ($350,000 x 6%). That $7,000 gap in assessed value gets multiplied by whatever millage rate applies to your address, which has hovered around 170 to 185 mills county-wide for most areas in recent years (one mill equals $1 per $1,000 of assessed value) ^[3]. The difference runs $1,000 to $1,500 a year for a median Myrtle Beach home.

Horry County appraisers lean on the sales comparison approach for houses. They pull recent arm's-length sales of comparable homes in the same neighborhood and adjust for size, age, condition, and amenities. For income property they may also use the income capitalization approach. For odd properties with almost no comps, a cost approach (land value plus depreciated replacement cost of the improvements) fills the gap.

Reassessment is supposed to pin values to 100% of market value as of the reassessment date. Whether it actually hits that mark for your specific property is exactly what an appeal tests.

What is the Horry County property tax appeal deadline?

Ninety days. That's the number that matters most. South Carolina Code Section 12-60-2510 gives property owners 90 days from the date of the assessment notice to file a written appeal ^[4]. The clock starts the day the notice is mailed, not the day you open it, so read your mail fast during reassessment season.

For the 2023 reassessment, notices went out in waves through the fall of 2023. Owners who missed the 90-day window lost the right to appeal that reassessment year and are stuck with that value until the next cycle or a qualifying change event.

There is no informal "call the assessor" grace period that resets the clock in Horry County. You can call and talk through the value, and sometimes a data error (wrong square footage, wrong bedroom count) gets corrected informally before you ever need a formal appeal. But if the assessor won't budge, only a timely written appeal protects your rights.

Filing costs nothing. You submit a written protest to the Horry County Assessor's Office. The form lives on the county website and asks for the parcel ID, your contact information, the current assessed value, your opinion of value, and the reason you disagree. Keep a copy and send it a way you can prove (certified mail return receipt, or hand-deliver and ask for a date-stamped copy).

New construction and ownership changes each trigger a separate assessment notice, and the same 90-day rule runs from that notice date. That's different from the general reassessment cycle.

How does the Horry County property tax appeal process work step by step?

Once you file, the Horry County Assessor's Office schedules an informal conference. An appraiser reviews your evidence against the county's data. If the two of you agree on a value, the matter ends there with a written agreement.

No agreement at the informal level? The appeal moves to the Horry County Board of Assessment Appeals (BAA), the formal hearing body ^[4]. The BAA weighs your evidence and the assessor's and issues a written decision. Bring real documentation to this level: recent comparable sales (ideally within one mile and one year of the assessment date), a private appraisal if you have one, photos of condition problems, or contractor estimates for deferred maintenance.

Lose at the BAA and still convinced the value is wrong? You can appeal to the South Carolina Administrative Law Court (ALC) within 30 days of the BAA decision ^[4]. The ALC is a formal court proceeding. Most homeowners representing themselves stop at the BAA level, and that's usually the right call.

A few practical notes.

The assessor has to show the value is correct. You have to show it's wrong. Bring evidence, more than feelings.

Comparable sales you pull yourself from the MLS or from Zillow's "sold" data are legitimate exhibits. The county uses the same sales data. Find three to five sales of similar homes priced below the assessor's market value conclusion and you're standing on solid ground.

If you want a structured way to organize your evidence and filing, the DIY appeal kit at TaxFightBack.com walks you through this process for South Carolina, including the specific form language and comp selection criteria, so you keep 100% of any savings instead of handing a contingency firm a third of it.

Don't confuse an appeal with an exemption application. If you qualify for Legal Residence but never applied, that's a separate form and a separate process, though you can often file it at the same time you dispute value.

What exemptions can Horry County homeowners apply for?

The Legal Residence Special Assessment is the one worth the most. It drops your assessment ratio from 6% to 4%, a 33% cut in taxable assessed value before any millage touches it. To qualify, the property must be your primary legal residence, you must own it, and you cannot claim a similar exemption on any other property in South Carolina or another state ^[5].

You apply once. You don't reapply every year. But you do have to tell the assessor within 6 months if you move or rent the place out and no longer qualify. The application goes to the Horry County Assessor's Office and asks for a South Carolina driver's license or ID showing the property address, South Carolina vehicle registration showing the property address, and voter registration if applicable.

Other exemptions Horry County residents can chase:

Homestead Exemption for seniors and disabled: South Carolina gives a $50,000 fair market value exemption to homeowners who are 65 or older, totally and permanently disabled, or legally blind, and who have owned and occupied the home as a primary residence for one full year ^[6]. The Horry County Auditor runs this one, not the Assessor, and it stacks on top of the Legal Residence ratio.

Veterans exemption: Surviving spouses of veterans who died in the line of duty or from a service-connected disability may qualify for a full property tax exemption on a primary residence under S.C. Code Section 12-37-220 ^[6].

Agricultural land use: Land in bona fide agricultural production can be assessed at use value instead of market value, often much lower for rural parcels near growing development areas like the Highway 9 corridor or near Loris.

Apply for Legal Residence right now if you own and live in your Horry County home and haven't done it. It's free, it's permanent once granted, and on a $400,000 home it can save $1,200 or more a year.

What are current property tax rates in Horry County?

Millage in Horry County changes by location because overlapping districts each levy on their own: county government, school district, fire district, municipality, and special purpose districts. The county publishes a millage table every year after the budget process, usually in late fall ^[3].

For reference, the total millage for an owner-occupied primary residence in an unincorporated part of Horry County (outside any city) was about 174.7 mills for 2023, per the Horry County Auditor's published millage table. Inside Myrtle Beach city limits, total millage ran higher, roughly 223 mills for 2023, because of the city levy. North Myrtle Beach and Conway carry their own city millage too.

To estimate your annual bill: 1. Take the assessor's market value 2. Multiply by your assessment ratio (0.04 for Legal Residence, 0.06 for other) 3. Multiply by your total millage divided by 1,000

Example: $350,000 market value x 0.04 x (174.7/1000) = $2,445.80 a year for a primary home outside city limits.

The same home classified as a rental (6% ratio) in the same location: $350,000 x 0.06 x (174.7/1000) = $3,668.70 a year.

Millage moves every year with budget cycles, so treat these figures as illustrative. Check the current year's millage table on the Horry County Auditor's site before you do any final math.

If your home sits in a fire district with a special assessment, a stormwater district, or a tourism development district, extra levies show up as separate line items on your bill.

How does the Horry County reassessment cycle affect your tax bill?

The reassessment-cycle structure creates a mechanism called the "assessment cap" that limits how much your taxable value can climb between reassessments. Under S.C. Code Section 12-43-217, if you have the Legal Residence exemption and have owned the property continuously, the assessed value cannot rise more than 15% from one reassessment to the next ^[1].

This matters in a market like Myrtle Beach, where coastal values have run hard. A homeowner who bought a condo in Surfside Beach in 2015 and held it as a primary residence may have watched market value roughly double by 2023. The 15% cap means the taxable assessed value can only grow by up to 15% per five-year cycle, not by the full appreciation. The cap resets when the property sells or ownership transfers.

The cap does NOT apply when a property changes hands. A new buyer's first assessment reflects the actual purchase price (the assessor treats a sale as strong evidence of market value), so someone buying in 2024 at a high price gets a fresh assessment with no cap benefit until they've owned through a full reassessment cycle.

That's why the Legal Residence application and the timing of reassessment can interact in ways worth understanding before you list a property or help a family member buy one. A long-term owner selling to a relative at below-market price can trigger a reassessment at the sale price, wiping out the cap benefit.

How does Horry County compare to other large county assessors?

Horry County is South Carolina's fastest-growing county, with a population that has tripled since 1990. Its assessor's office handles a volume of appeals and exemption applications that rivals counties twice its size in calmer markets.

Against other large county assessors covered on this site, Horry stands apart for its fractional assessment system. That's different from states that assess at 100% of market value. Gwinnett County in Georgia assesses at 40% of fair market value under Georgia's rules, while Maricopa County in Arizona uses full cash value. South Carolina's tiered ratio system (4% vs. 6% vs. 10.5%) makes the classification of your property as important as the market value itself, which isn't always true elsewhere.

The Bexar County tax assessor in Texas works under a system with no assessment ratio at all but has its own cap tied to homestead exemptions. Different mechanics, same target: an accurate value that reflects what the market actually says your property is worth.

Horry County's residential appeal success rate is not published in any consistent format. The South Carolina Department of Revenue tracks statewide appeals data, but county-level breakdowns aren't available in an accessible annual report. Nobody has clean public numbers on this. What local reporting and practitioners agree on is that the 2023 reassessment drew a large wave of appeals, which fits a cycle where coastal values jumped sharply.

If you're comparing your situation to neighboring South Carolina counties, the Jasper County tax assessor's office (covering Ridgeland and the growing I-95 corridor near Hilton Head) follows the same state framework: same 90-day appeal window, same Legal Residence 4% ratio, same five-year cycle. The mechanics are identical. The market conditions and volume are not.

What evidence wins a Horry County property tax appeal?

The assessor's value is a rebuttable presumption. You have to put something on the table more persuasive than their evidence.

Sales comparables are the most direct evidence for a residential appeal. You want arm's-length sales (no foreclosures, no family transfers, no distressed deals) of properties similar in size, age, style, and condition, as close to your property as possible, and sold as close to the reassessment date as possible. For the 2023 cycle, the reassessment date was December 31, 2022, so sales from 2022 and early 2023 carry the most weight ^[1].

A private appraisal is strong evidence because a licensed appraiser's opinion carries more formal weight than a homeowner's. Land a $400 to $600 appraisal that comes in meaningfully below the assessor's value and the return usually beats the cost.

Photos and inspection reports documenting condition problems help, especially if the county's property record card overstates square footage, shows a finished basement you don't have, or ignores a roof that needs replacing.

Permit records cut both ways. If the county has your home recorded with a permitted addition you never built, that's a data error you want fixed. If the assessor has records of improvements you actually made, arguing against those is harder.

What generally flops: arguing that your taxes are too high (that's a millage question, not a value question), comparing your assessment to a neighbor's with no market data behind it, or citing Zillow's Zestimate as your only proof of value (though Zillow's sold comps are a fine starting point for finding real sales).

For a structured way to pull and format comp evidence for a South Carolina appeal, the TaxFightBack DIY appeal kit includes SC-specific comp selection worksheets and sample protest letter language you can adapt directly.

How do I contact the Horry County Assessor and look up my property record?

The Horry County Assessor's main office is at 1301 Second Avenue, Conway, SC 29526. Phone: (843) 915-5040. There's also a satellite office at 9630 Scipio Lane, Myrtle Beach, SC 29588. Both handle in-person questions.

The online parcel search lives at horrycounty.org. From the main site, go to Government > Assessor, then use the property search tool. Look up any parcel by owner name, address, or TMS (Tax Map Sequence) number. The record shows the assessor's market value, the assessed value, the classification, and a link to the property record card listing square footage, bedroom and bathroom count, year built, construction type, and any improvements on file.

Spot a data error on your record card? Note it specifically in writing before you submit any appeal. A factual correction (wrong square footage, missing depreciation for age, incorrect condition) is sometimes the easiest win and can settle without a formal hearing.

For exemption applications:

• Legal Residence: file with the Assessor's Office
• Homestead (age 65+, disabled, blind): file with the Auditor's Office at (843) 915-5054
• Agricultural use: file with the Assessor's Office

All forms are available as PDFs on the county website or in person at either office.

Key deadlines and dates every Horry County property owner should know

Missing a deadline in South Carolina's property tax system costs you. Extensions are not handed out routinely, and one slip can lock you in for a whole reassessment cycle.

Event	Deadline	Statute / Authority
Appeal an assessment notice	90 days from notice mailing date	S.C. Code § 12-60-2510 [4]
Legal Residence exemption (new application)	Before the end of the tax year	S.C. Code § 12-43-220(c) [5]
Notify assessor when Legal Residence status changes	Within 6 months of change	S.C. Code § 12-43-220(c) [5]
Homestead exemption (age/disability)	July 15 of the year you first qualify	S.C. Code § 12-37-250 [6]
Appeal a BAA decision to ALC	30 days from BAA written decision	S.C. Code § 12-60-2540 [4]
County reassessment cycle	Every 5 years; next is 2028	S.C. Code § 12-43-217 [1]

A few things worth knowing about these dates.

The Legal Residence exemption has no hard calendar deadline the way the Homestead does. The statute says the exemption applies for the tax year in which you apply, so the practical deadline is filing before the county closes its books for that tax year, usually December 31. The assessor's office recommends filing early in the calendar year to be safe.

Sell your home mid-year and the Legal Residence exemption does not ride along to the buyer. The buyer has to apply on their own.

For owners of newly built homes, the assessor issues an assessment notice when the certificate of occupancy comes through or when the property lands on county records. The 90-day appeal clock runs from that notice, not from when you first moved in.

Frequently asked questions

Where is the Horry County Assessor's Office located?

The main office is at 1301 Second Avenue, Conway, SC 29526, phone (843) 915-5040. There is also a satellite office at 9630 Scipio Lane, Myrtle Beach, SC 29588. Both are open Monday through Friday, 8:30 a.m. to 5:00 p.m. You can also handle most lookups and download exemption forms at horrycounty.org without visiting in person.

How do I appeal my Horry County property tax assessment?

File a written appeal with the Horry County Assessor's Office within 90 days of the date your assessment notice was mailed, per S.C. Code Section 12-60-2510. Include your parcel ID, your opinion of value, and your reason for disagreement. If the assessor and you don't agree informally, the appeal goes to the Board of Assessment Appeals. Bring comparable sales evidence and any documentation of condition issues.

What is the Legal Residence exemption in Horry County and how do I apply?

The Legal Residence Special Assessment reduces your assessment ratio from 6% to 4%, cutting your taxable value by one-third at the same market value. You qualify if the property is your primary legal residence and you don't claim a similar exemption elsewhere. Apply once with the Horry County Assessor's Office, providing a South Carolina driver's license and vehicle registration showing your home address.

When is the next Horry County reassessment?

Horry County reassesses property on a five-year cycle under S.C. Code Section 12-43-217. The most recent general reassessment took effect for tax year 2023. The next countywide reassessment is scheduled for tax year 2028, barring any change in state law. Between cycles, individual properties can still be reassessed if they sell, have new construction added, or change classification.

Does Horry County have a homestead exemption for seniors?

Yes. South Carolina offers a $50,000 fair market value exemption to homeowners who are 65 or older, totally and permanently disabled, or legally blind, as long as they've owned and occupied the home as a primary residence for at least one full year. This is administered by the Horry County Auditor's Office, not the Assessor. The deadline to apply is July 15 of the first year you qualify. Phone: (843) 915-5054.

How much can my assessed value increase in Horry County between reassessments?

If you have the Legal Residence exemption and have owned the property continuously, S.C. Code Section 12-43-217 caps the increase in assessed value at 15% per five-year reassessment cycle, regardless of how much market value has risen. The cap resets when the property is sold or ownership changes. This cap is one of the most valuable protections for long-term homeowners in rising markets like coastal Myrtle Beach.

What is the difference between the Horry County Assessor and the Auditor?

The Assessor determines the fair market value and classification of all real property. The Auditor handles personal property taxes (vehicles, boats, business equipment), calculates actual tax bills for real property after the Assessor sets values, and administers the Homestead exemption for seniors and disabled owners. The Treasurer collects all taxes once bills are issued. Each is a separate elected or appointed county office.

How does the Horry County assessment system compare to the Jasper County tax assessor?

Both Horry and Jasper County operate under the same South Carolina statutory framework: five-year reassessment cycles, the same assessment ratios (4% Legal Residence, 6% other residential), and the same 90-day appeal window. The difference is scale and market conditions. Horry County is one of the fastest-growing large counties in the Southeast; Jasper County is much smaller but also growing fast near the Hilton Head corridor.

Can I look up my Horry County property value online?

Yes. Go to horrycounty.org and navigate to the Assessor section, then use the parcel search tool. You can search by owner name, street address, or TMS (Tax Map Sequence) number. The result shows the assessor's market value, assessed value, classification, and a property record card with details like square footage, year built, and listed improvements. It's free and no login is required.

What happens if I miss the 90-day appeal deadline in Horry County?

You lose the right to appeal that year's assessment. South Carolina law does not provide a routine extension or grace period for the 90-day window under S.C. Code Section 12-60-2510. You'll be locked into the current assessed value until the next reassessment cycle (the next one after 2023 is 2028), unless a qualifying change event occurs, such as a sale or new construction permit.

What millage rate applies to my Horry County home?

Millage varies by location. For 2023, unincorporated Horry County carried roughly 174.7 mills total for a primary residence; Myrtle Beach city properties carried approximately 223 mills due to the city levy. The Horry County Auditor publishes the current millage table annually. To estimate your bill: multiply market value by your assessment ratio (0.04 or 0.06), then multiply by your total millage divided by 1,000.

Does buying a home in Horry County reset my property tax assessment?

Yes. A sale is treated as strong evidence of market value, and the assessor will issue a new assessment notice reflecting the purchase price. The 15% assessment cap does not carry over to new owners; it only protects continuous owners who have held through a reassessment cycle. The new owner must also file separately for the Legal Residence exemption if the property will be their primary home.

What is the assessment ratio for a rental property in Horry County?

Rental properties and second homes are assessed at 6% of fair market value under South Carolina's fractional assessment system. That's compared to 4% for a qualifying Legal Residence. On a $300,000 property, the difference is $6,000 vs. $18,000 in assessed value, which at 174 mills translates to roughly $2,088 vs. $3,132 in annual taxes, a gap of about $1,044 per year purely from the classification difference.

Sources

1. South Carolina Legislature, S.C. Code § 12-43-217 (Reassessment cycle and 15% cap): South Carolina requires countywide reassessment every five years and caps assessed value increases at 15% per cycle for qualifying owner-occupied property
2. South Carolina Department of Revenue, Property Tax overview: South Carolina uses fractional assessment ratios: 4% for Legal Residence, 6% for other residential and commercial, 10.5% for manufacturing
3. Horry County Auditor, Annual Millage Rate Table: Total millage for unincorporated Horry County primary residences was approximately 174.7 mills for tax year 2023; Myrtle Beach city properties carried approximately 223 mills
4. South Carolina Legislature, S.C. Code § 12-60-2510 and § 12-60-2540 (Property tax appeal procedures): Property owners have 90 days from the assessment notice mailing date to file a written appeal; BAA decisions may be appealed to the Administrative Law Court within 30 days
5. South Carolina Legislature, S.C. Code § 12-43-220(c) (Legal Residence Special Assessment): Legal Residence exemption reduces assessment ratio to 4%; owners must notify the assessor within 6 months if the property no longer qualifies as primary residence
6. South Carolina Legislature, S.C. Code § 12-37-250 and § 12-37-220 (Homestead and veterans exemptions): South Carolina provides a $50,000 fair market value Homestead exemption to homeowners 65+, totally disabled, or legally blind; surviving spouses of certain veterans may receive a full exemption
7. Horry County Assessor's Office, official county government page: Horry County Assessor main office is at 1301 Second Avenue, Conway, SC 29526; satellite at 9630 Scipio Lane, Myrtle Beach; parcel search available online
8. South Carolina Department of Revenue, Local Government Services Division: The South Carolina Department of Revenue oversees county assessor compliance with state property tax statutes including reassessment schedules and classification rules
9. Horry County Auditor's Office, Homestead Exemption program information: The Homestead exemption for seniors and disabled is administered by the Horry County Auditor, not the Assessor; application deadline is July 15 of the first qualifying year
10. South Carolina Legislature, S.C. Code § 12-43-220 (Agricultural use assessment): Qualifying agricultural land may be assessed at use value rather than market value under South Carolina law, filed with the county assessor