Richland County Property Assessor 2026: Search & Tax Records

Richland County, South Carolina • 2026 Property Guide

Search Columbia-Area Property Values, TMS Parcels, GIS Maps and Tax Bills

Richland County property research begins with Assessor Fred Descy, whose office values and lists real property, maintains ownership and tax-map records, handles Legal Residence and agricultural applications, processes assessment appeals and produces the annual certified assessment roll.

South Carolina splits the tax workflow across multiple offices. The Assessor sets the property value, Auditor Paul Brawley calculates the tax using the applicable assessment ratio and millage, and Treasurer Kendra L. Dove collects the bill. This guide connects all three systems with GIS, Register of Deeds records, the 4% Legal Residence classification, $50,000 Homestead Exemption, ATI relief, reassessment limits and the 90-day appeal process.

Search TMS, address or property owner
Decode market, taxable and assessment values
Compare 4% Legal Residence with 6% property
Check taxes, GIS, deeds, appeals and exemptions
County Assessor Fred Descy
Assessor phone 803-576-2640
Legal residence 4% ratio
Standard other realty 6% ratio
Reviewed August 12, 2026
August 2026 property status

What Richland County Property Owners Should Know Right Now

2026 is between Richland County’s five-year countywide reassessments. The most recent reassessment cycle was completed in 2024, with the next regular countywide cycle scheduled for 2029. Individual parcels can still change because of new construction, property changes, an Assessable Transfer of Interest, corrections or other statutory events.
2026 millage is not final yet Richland’s tax estimator notes that millage information updates in the fall. Do not treat an August estimate as the final 2026 tax bill.
2025 payment-plan deadline is approaching Taxpayers using Richland County’s current planned-payment program must finish the 2025 property-tax bill by September 30, 2026.
2026 tax notices come later The County generally prepares real-estate tax bills late in the year. The 2026 bill will be payable into January 2027.
Best August task: save your current TMS number, check the property value, owner-occupied classification, land/building facts and tax district now. When the 2026 bill becomes available, you can compare it against the assessment record without starting the search again.
South Carolina’s four-stop property workflow

Which Richland County Office Handles Your Property Question?

Assessor

Fair market value, real-property inventory, ownership records, TMS data, Legal Residence, agricultural use, ATI relief, mobile homes and assessment appeals.

Auditor

Applies assessment ratios and millage, prepares tax notices, handles the age/disability/blind Homestead Exemption and business personal-property matters.

Treasurer

Collects real-estate taxes, issues receipts, handles payment plans, delinquent accounts and the annual tax-sale process.

Register of Deeds

Deeds, mortgages, plats, easements, satisfactions, liens, UCC real-estate records and certified recorded copies.

Do not send a valuation dispute to the Treasurer. Think the property is overvalued? Contact the Assessor. Think the millage or tax calculation is wrong? Start with the Auditor. Need to pay or resolve delinquency? Contact the Treasurer.
Different state, different structure: South Carolina’s Assessor–Auditor–Treasurer chain differs from Florida’s Property Appraiser/Tax Collector model. For comparison, see our Pasco County Property Appraiser guide.

Choose the Richland County Property Task You Need

Find a parcel Search by TMS/tax-map number, street address or owner using the County property-search tools.
Check a value Review market value, taxable value, land value, building value and assessment classification.
Estimate taxes Use the Assessor tax estimator, but remember millage updates in the fall and estimates are not bills.
Pay property tax Move to Treasurer Tax Information for the real-estate tax notice and current payment status.
Apply for tax relief Separate Legal Residence, Homestead, agricultural use and ATI programs before choosing the application.
Research title Use Register of Deeds records for deeds, mortgages, liens, easements and plats.

Richland County Property Search Navigation

Tax Map System identifier

What Is a Richland County TMS Number?

The Tax Map System number identifies a parcel and links ownership information to the mapped property location. Richland County’s online applications use the term Tax Map Number or TMS.

Real estate County application examples show ordinary real-estate TMS numbers beginning with R.
Mobile home Assessor applications identify mobile-home accounts with an M900 prefix.
Use it everywhere TMS can help with tax searches, GIS maps, mailing-address changes, exemption applications, appeals and deed research.
Example format: County applications show real-estate examples similar to Rxxxxx-xx-xx. Enter the actual TMS shown for your parcel rather than attempting to construct one yourself.

Richland County Property Record Decoder

TMS / Parcel Unique tax-map identifier connecting ownership and mapped location.
Owner Current assessment ownership record. Use Register of Deeds when legal title matters.
Market Value County appraisal of the property’s fair market value under South Carolina assessment rules.
Taxable Value Value used within the tax calculation after statutory value limitations or exemptions where applicable.
Land Value Assessor’s valuation attributed to the underlying land.
Building Value Value assigned to improvements on the parcel.
Tax District Determines which local taxing jurisdictions and millage rates apply.
Assessment Ratio Common real-property categories include 4% legal residence and 6% commercial/non-owner-occupied property.
Last Sale Useful for transfer and Assessable Transfer of Interest research.
Heated Square Feet GeoInfo can display building-area information used for property comparison.
Year Built Useful for appraisal comparison, renovation research and due diligence.
Zoning GIS provides zoning context, but current development approval should be confirmed with Planning.
Richland County GeoInfo + Internet Mapping

Use Richland GIS for Parcel, Zoning, Flood, Wetland and District Research

GeoInfo Search address or Parcel TMS and view owner, beds, baths, heated square feet, year built, tax district and values.
Parcel / zoning Internet Mapping includes parcels, zoning, subdivisions, municipalities and tax districts.
Environmental layers Available layers include FEMA flood zones, FEMA FIRM panels, wetlands, soils and watersheds.
2024 Land Development Code warning: Richland GIS currently warns that zoning information related to the 2024 Land Development Code is being updated and previous zoning designations may display. For development decisions, verify zoning with County Planning.
Map disclaimer: County GIS says mapped data is for general reference. Do not use a parcel line as a substitute for a recorded plat or boundary survey.
Open Richland Internet Mapping Turn parcel, zoning, tax-district, FEMA, wetland and other layers on or off for the property you are researching.
South Carolina real-property tax formula

How Richland County Property Value Becomes a Tax Bill

Fair Market Value Assessor determines the real-property value.
The County conducts periodic reassessment plus annual maintenance.
Assessment Ratio Apply the property’s statutory classification.
Owner-occupied legal residence is generally 4%; many other real properties are 6%.
Assessed / Taxable Amount Statutory caps or exemptions may change the value used in taxation.
Auditor uses the assessment roll and applicable tax district.
Tax Bill Millage, credits and applicable charges produce the bill.
Treasurer collects the final notice.
Legal Residence Qualifying owner-occupied primary residence.
Other real property Common ratio for commercial and non-owner-occupied real estate.
Reassessment limitation South Carolina generally limits taxable-value increase to 15% in one five-year reassessment cycle, subject to statutory exceptions.
15% is not a tax-bill cap. Millage, tax districts, school credits, ownership changes, construction and other factors can cause the actual bill to move differently from the reassessment-value limit.
Five-year countywide cycle

Where 2026 Sits in the Richland County Reassessment Cycle

Reassessment work County completed its latest five-year reassessment cycle.
New cycle values Updated reassessment values flowed into the new tax cycle.
Current year Annual maintenance continues for transfers, permits, additions and corrections.
Interim years No scheduled full countywide reassessment, but individual values can change.
Next reassessment Next regular countywide reassessment year.
Value date: Richland explains that the 2024 reassessment appraisal work was based on market conditions as of December 31, 2023.
Buying after reassessment? A property sale can trigger an Assessable Transfer of Interest even in a non-reassessment year, so the seller’s taxable value may not represent the purchaser’s later tax value.
Auditor-administered $50,000 exemption

Richland County Homestead Exemption for Age 65, Disability or Blindness

Age qualification A homeowner can qualify by being age 65 on or before December 31 of the year preceding the application year.
Total permanent disability Qualifying applicants provide certification from the appropriate state or federal agency.
Tax relief The South Carolina Homestead program exempts the first $50,000 of qualifying primary-home value from applicable property taxes.
Blindness also qualifies: Richland accepts certification from a licensed ophthalmologist or the South Carolina Commission for the Blind.
Jointly owned with a spouse? Richland states that only one spouse needs to satisfy the age requirement when the property is jointly owned by spouses.
Open Richland Auditor Homestead Application Search by address or TMS and follow the Auditor’s application instructions.
Important for purchased 6% property

Richland County ATI Exemption: Up to 25% Off the Transfer Value

An Assessable Transfer of Interest can reset real property to a new fair market value after a qualifying transfer. South Carolina provides a special exemption for certain property that is assessed at the 6% ratio.

Property transfers A qualifying ownership transfer triggers ATI valuation.
Property is 6% Legal Residence property does not qualify for this particular ATI exemption.
Potential 25% exemption The statutory exemption can equal up to 25% of ATI fair market value when the required conditions are met.
File on time Initial application is due before January 31 of the first eligible year, with a 90-day notice-based route in certain cases.
Deadline matters: Richland states that if the initial January 31 deadline is missed, an owner can apply within 90 days after receiving the reassessment notice for that year. If both opportunities are missed, the exemption generally begins in the next tax year.
Open Richland ATI Exemption Application Enter the address or TMS, select the property and start the Assessor application.
90 days from the assessment notice

How to Appeal a Richland County Property Assessment

Read notice Confirm notice date, market value and assessment classification.
Check property facts Verify TMS, land, building, sale and owner-occupied information.
Collect evidence Comparable sales, appraisal, photographs and factual corrections.
File Assessor appeal Use Richland County’s online appeal application within the statutory window.
Board review Unresolved disputes can proceed to the independent Board of Assessment Appeals.
Core deadline: Richland County directs taxpayers to appeal a property valuation within 90 days of the assessment notice. Do not wait until the later tax-payment deadline if a valuation notice starts your appeal period.

Evidence checklist

  • Assessment notice
  • TMS number
  • Assessor property record
  • Comparable sales
  • Independent appraisal when useful
  • Photos showing condition problems
  • Building-size or property-data corrections
  • Legal Residence / exemption evidence if classification is disputed
Board meetings: the Richland County Board of Assessment Appeals generally meets on the second Tuesday of the month when appeals are scheduled.
Start a Richland County Assessment Appeal Search by address or Tax Map Number and open the online appeal form.
Richland 2026 property timeline

Richland County Property Assessment and Tax Calendar

Tax-year status Property ownership, occupancy and classification facts drive the assessment year.
ATI deadline Initial ATI Exemption application deadline for the first eligible year.
Assessment appeal Appeal period runs from the date of the assessment notice.
Millage update Auditor updates millage and tax calculation information.
Real-estate bills Richland generally creates real-property bills late in the tax year.
Pay without penalty 2026 South Carolina real-property taxes are generally payable without penalty through January 15, 2027.
Legal Residence timing: Richland describes the Legal Residence application deadline as typically the first penalty date of the current year’s tax notice.
Current 2025 payment plan: Richland’s current program says participating taxpayers must have the entire 2025 bill paid by September 30, 2026. The plan does not stop statutory penalties.
Online • office • bank • mail • kiosk

Ways to Pay Richland County Property Tax

Online Richland accepts Mastercard, Visa, Discover, American Express and electronic check through its SC.GOV payment system.
In person Treasurer’s Office at 2020 Hampton Street, Columbia. Current hours are Monday–Friday, 8:30 a.m.–5 p.m.
Mail Make check payable to Richland County Treasurer and mail to P.O. Box 11947, Columbia, SC 29211.
Synovus Bank Participating Midlands-area branches accept tax payments using cash, check or certified funds.
Self-service kiosk County kiosks can accept card payments and issue an immediate paid receipt.
Payment plan Treasurer offers a no-enrollment-fee planned-payment program for eligible current tax bills.
No phone payments: Richland County’s current planned-payment guidance states that tax payments are not accepted by phone.
Review Current Richland Tax Payment Options Check current payment methods, bank drop-off locations, kiosks and mailing instructions before sending funds.
Penalty → delinquent collection → tax sale

What Happens When Richland County Property Taxes Go Unpaid?

Penalty period South Carolina real-estate property taxes are due by January 15 of the following year before statutory penalties begin.
Delinquent collection Treasurer sends delinquent notices and adds the penalties, interest and collection charges required by law.
Annual tax sale Property remaining unpaid can eventually be listed in Richland County’s annual tax sale.
Current tax-sale page: Richland’s public page currently states that the 2025 Tax Sale and Sealed Bid Auction have ended. Do not assume a 2026 sale date until the Treasurer publishes the new schedule.
One-year redemption: Richland’s bidder guidance states that a defaulting taxpayer has one year and one day to redeem property sold at the tax sale. A successful bidder does not immediately receive ownership.
“Please confirm the complete amount required to bring Richland County TMS __________ current through __________, including tax, penalty, execution costs, payment-plan status and whether the property is scheduled for tax sale.”
Open Richland Delinquent Tax Information Use the Treasurer’s current page before paying an old or tax-sale-eligible account.
Register of Deeds • 1701 Main Street

Search Richland County Deeds, Mortgages, Liens, Plats and Easements

Richland County’s Register of Deeds records and preserves real-estate documents. Online access is available through a fee-based subscription system; the same land records can also be researched in person at the Judicial Center.

Recommended search key Register of Deeds recommends the tax-map/TMS number as one of its search criteria.
Other search fields Instrument book/page, name or firm, address and legal description.
Documents Deeds, mortgages, satisfactions, liens, plats, easements, powers of attorney, HOA bylaws and condemnations.

Current recording/copy fee examples

Document / service Current published fee Important note
Deed / Quit Claim / Deed of Distribution $15 Applicable deed tax is additional when required.
Deed transfer tax $3.70 per $1,000 $2.60 state + $1.10 county under current schedule.
Mortgage $25 Recording requirements include property description and execution formalities.
Plat $25 Tax map number and surveyor information required.
Certified true copy $10 For a document already recorded in the office.
Instrument / microfilm copy $0.51 per page Different copy rates apply to printouts and plats.
Changing a deed? The Register of Deeds can record a properly prepared instrument but expressly says its staff cannot prepare a deed or provide legal advice.
Open Register of Deeds Online Access Choose daily, weekly, monthly or annual online access if you need remote land-record research.
Business personal property

Richland County Business Personal Property Filing

Business furniture, fixtures and equipment follow a different filing process from ordinary land and buildings.

County filer Certain professional/service businesses file a Richland County Business Personal Property Return with the Auditor.
April 30 Richland County filers are generally required to submit the annual business personal-property return by April 30.
State filer Other businesses file PT-100 with the South Carolina Department of Revenue under state filing rules.
2026 county-filer deadline has passed. If a required April 30, 2026 return was missed, contact the Richland County Auditor rather than waiting for the tax notice.
Columbia • Blythewood • Irmo area • Forest Acres • Arcadia Lakes • Lower Richland

Richland County Buyer’s Property-Record Checklist

Check Why it matters Official route
TMS number Links assessment, GIS, tax and deed research. Assessor / GIS
Market value Shows the County’s appraisal basis. Assessor
Assessment ratio Seller’s 4% Legal Residence treatment may not apply to a buyer who will not occupy the property. Assessor
ATI exposure A purchase can trigger a new fair-market valuation. Assessor
ATI exemption Certain 6% properties can qualify for up to a 25% exemption from ATI fair market value. Assessor
Tax estimate Millage and classification can produce a bill very different from the seller’s taxes. Assessor / Auditor
Current tax balance Confirms paid, unpaid or delinquent taxes. Treasurer
Recorded deed Confirms the recorded conveyance and legal description. Register of Deeds
Mortgages / liens Can affect title and closing. Register of Deeds / title search
Flood / wetlands GIS includes FEMA and wetland layers useful for first-pass due diligence. Richland GIS
Zoning GIS warns that 2024 Land Development Code updates are still being incorporated. GIS + Planning
Boundary County parcel lines are not a legal survey. Plat / deed / surveyor
“I am researching Richland County TMS __________ before closing. Please confirm the current market value, assessment ratio, Legal Residence status, any ATI value or exemption, current tax balance, tax district and whether a recent deed or property change is still processing.”

Richland County Property Search Problems and Fast Fixes

Problem Fastest fix Best office/tool
Address search does not match Use TMS or simplify the street address. Property Search
Need parcel map Enter address or TMS in GeoInfo / Internet Mapping. GIS
Owner looks outdated Check the recorded deed and allow time for Assessor ownership processing. ROD + Assessor
Primary home is at 6% Review Legal Residence eligibility and application status immediately. Assessor
Age 65 exemption missing Do not file Legal Residence again; check the separate Auditor Homestead program. Auditor
Purchased 6% property Check ATI valuation and the 25% ATI Exemption deadline. Assessor
Tax estimator seems low/high Remember 2026 millage updates in fall and estimates are not official bills. Assessor / Auditor
Need current tax payment status Use Treasurer Tax Information rather than the Assessor record. Treasurer
Need deed or lien Search Register of Deeds subscription records or visit 1701 Main Street. ROD
GIS zoning conflicts with other information Verify with Planning because Land Development Code mapping is still being updated. Planning
Value notice seems wrong Preserve the 90-day appeal deadline while gathering evidence. Assessor
Tax is already delinquent Request a live payoff and tax-sale status from Treasurer. Treasurer

Richland County Property Offices and Contact Information

Assessor — Fred Descy 2020 Hampton St.
Suite 2058
Columbia, SC 29204
803-576-2640
Mon–Fri 8:30–5:00
Auditor — Paul Brawley 2020 Hampton St.
Suite 2067
Columbia, SC 29204
803-576-2600
Mon–Fri 8:30–5:00
Treasurer — Kendra L. Dove 2020 Hampton St.
Columbia, SC 29204
803-576-2250
Mon–Fri 8:30–5:00
Register of Deeds 1701 Main St.
Room 101
Columbia, SC 29201
803-576-1910
Mon–Fri 8:30–5:00
Official live actions

Richland County Property Records Action Center

Start with the TMS/property record, then switch offices only when the task requires tax collection, an application or a recorded document.

10 Richland County-specific answers

Richland County Assessor Property Search FAQs

1. How do I search Richland County South Carolina property records?

Use Richland County’s official Property Search to look up real property by tax-map/TMS number, street address or owner. Save the TMS and use it again in GIS, Assessor applications, tax research and Register of Deeds searches.

2. Who is the Richland County Assessor in 2026?

Fred Descy is the Richland County Assessor. He has served as Assessor since March 2022. The office is at 2020 Hampton Street, Suite 2058, Columbia, South Carolina 29204, and the main phone number is 803-576-2640.

3. What is a Richland County TMS number?

TMS means Tax Map System. It is the parcel identifier linking ownership information to the mapped location of the real property. Richland County’s online applications show ordinary real-estate TMS examples beginning with R, while mobile-home account examples begin with M900.

4. What is the 4% Legal Residence assessment in Richland County?

Qualifying owner-occupied primary residences can receive South Carolina’s 4% Legal Residence assessment ratio rather than the common 6% ratio for commercial or non-owner-occupied real property. Legal Residence also receives relief from school operating taxes. The application is handled by the Richland County Assessor.

5. What is the Richland County $50,000 Homestead Exemption?

The South Carolina Homestead Exemption can exempt the first $50,000 of a qualifying primary home for taxpayers who are age 65, totally and permanently disabled, or legally blind. In Richland County this program is administered by the Auditor, not the Assessor’s Legal Residence division.

6. What is the Richland County ATI Exemption?

Certain property assessed at the 6% ratio that undergoes an Assessable Transfer of Interest can qualify for an exemption equal to as much as 25% of ATI fair market value. Richland County says the initial application is due before January 31 of the first eligible year, with a 90-day notice-based filing opportunity in certain cases.

7. How long do I have to appeal a Richland County assessment?

Richland County directs taxpayers to appeal a property valuation within 90 days of the date on the assessment notice. The Assessor provides an online appeal application, and unresolved disputes can proceed to the County Board of Assessment Appeals.

8. When are Richland County 2026 real-estate taxes due?

The 2026 tax notice will be issued later in 2026 and South Carolina real-property taxes are generally payable without penalty through January 15 of the following year. For the 2026 tax year, that means the normal penalty-free deadline is January 15, 2027. Check the actual notice for parcel-specific information.

9. Where do I search Richland County deeds, mortgages and liens?

Use the Richland County Register of Deeds. Remote online research is available through its fee-based Subscription Data Services, and records can also be researched in person at 1701 Main Street, Room 101, Columbia. Search criteria include TMS, book/page, name or firm, address and legal description.

10. Can I use Richland County GIS parcel lines as a legal survey?

No. Richland County GIS states its mapped information is for general reference. Use the recorded deed, plat and a qualified land surveyor when a legal boundary, easement, encroachment or exact acreage matters.

Official Richland County Sources and Verification

Verified for this 2026 update: current Assessor Fred Descy; Auditor Paul Brawley; Treasurer Kendra L. Dove; office locations and hours; property search by TMS/address/owner; GeoInfo fields and environmental layers; 4% Legal Residence and 6% property classification; $50,000 Homestead Exemption; five-year reassessment cycle and 15% reassessment limitation; ATI exemption of up to 25%; ATI January 31 filing rule; 90-day assessment-appeal window; current Treasurer payment options; 2025 payment-plan September 30, 2026 deadline; Register of Deeds search criteria and current recording fees.

CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Richland County Government, the Richland County Assessor, Auditor, Treasurer, Register of Deeds, South Carolina Department of Revenue, SC.GOV or Richland County GIS.

Property values, assessment ratios, exemptions, millage, tax notices, penalties, appeal dates, tax-sale schedules, recording fees, zoning layers and online systems can change. Verify parcel-specific and deadline-sensitive information with the responsible official office before paying taxes, filing an appeal, purchasing property, changing a deed or relying on mapped data.

Last reviewed: August 12, 2026.

Slug: richland-county-assessor-property-search

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Homestead Exemption Readiness Check

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TRIM Notice & Value Review Helper

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Your preparation checklist

Value term Simple meaning
Market value The appraiser’s estimate of the property’s value as of the assessment date.
Assessed value The value after limits or caps may be applied.
Exemptions Approved reductions such as homestead or other exemptions.
Taxable value The value used by taxing authorities after exemptions.

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