Richland County, SC Historic Preservation: Historic-Cultural Monuments (2026)
Key Facts
- Assessment duration
- 20 years
- Assessment basis
- value at preliminary certification
- Reviewing authority (unincorporated area)
- SC Dept. of Archives and History
- Local landmark programs recognized
- Bicentennial Committee; City of Columbia
- Adopted
- Ord. No. 047-08HR, 9-9-08
Summary
Richland County offers a 20-year special tax assessment to owners who rehabilitate a certified historic property, whether it is National Register-listed, on the Bicentennial Committee Landmark Program, or a City of Columbia Historic Landmark.
Sec. 23-60. Special tax assessment created. A special tax assessment is created for eligible rehabilitated historic properties for a period of twenty (20) years equal to the assessed value of the property at the time of preliminary certification. ... Sec. 23-62. Eligible Properties. (c) Historic property criteria... (1) Any property included in one (1) of the categories below is considered a historic property: a. Listed on the National Register of Historic Places, b. Determined eligible for the National Register by the South Carolina Department of Archives and History, c. A contributing property in a National Register Historic District, d. Listed in the Richland County Bicentennial Committee Historic Homes and Buildings Landmark Program (1981), or e. City of Columbia Historic Landmark.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-24: This supplement is current through Ordinance No. 033-25HR).
Full Breakdown
Article V of Chapter 23 creates the county's rehabilitated historic properties incentive. Sec. 23-60 fixes the special tax assessment at the property's assessed value at the time of preliminary certification, held for twenty years, encouraging owners to restore rather than demolish or neglect qualifying structures. Sec. 23-62 sets the eligibility path in two stages: preliminary certification requires the property meet the historic designation criteria and that the proposed rehabilitation work get a recommendation of approval from the appropriate architectural reviewing authority, which the code defines as the municipal architectural review board where one exists, or the South Carolina Department of Archives and History for unincorporated county areas and municipalities without their own board.
Final certification then requires that the minimum rehabilitation expenditures be incurred and paid, that the completed work match what the reviewing authority approved, and that all application fees be paid in full. To qualify as historic in the first place, a property must be listed on the National Register of Historic Places (individually or as a contributing property in a district), determined eligible for the National Register by the state archives department, listed in the Richland County Bicentennial Committee Historic Homes and Buildings Landmark Program from 1981, or designated a City of Columbia Historic Landmark, or otherwise demonstrate association with significant historical events or persons, or embody distinctive construction characteristics.
Owners file an application directly with Richland County to obtain a historic property determination under this article, which was adopted by Ord. No. 047-08HR in 2008 and amended by Ord. No. 019-13HR in 2013.
Violations & Fines
This article grants a tax incentive rather than imposing a prohibition; there is no penalty provision tied to Sec. 23-60 through 23-63 for property owners who do not participate. A property that fails to complete final certification, meet minimum expenditure requirements, or pay application fees in full simply does not receive or retain the special assessment.
Frequently Asked Questions
What historic designations qualify a property for Richland County's tax break?
Who reviews rehabilitation work on a historic property in unincorporated Richland County?
How long does the special tax assessment last?
Sources & Official References
Other rules in Richland County
Compare Richland County to another location·View the South Carolina historic preservation overview
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