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Pickens County, SC Historic Preservation: Historic-Cultural Monuments (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Assessment length
Up to 20 years at pre-rehab value
Eligibility
National Register listing or 50+ year old landmark
Minimum spend
Rehab costs must exceed 20% of fair market value
Application fee
$150 single-family/duplex, $300 other structures
Completion window
2 years from preliminary certification
Approving body
County council and planning commission

Summary

Pickens County Council grants a special property tax assessment to owners who rehabilitate an eligible historic property in unincorporated Pickens County, under Code Section 36-176. To qualify, a building must be listed on the National Register of Historic Places, or be at least 50 years old and designated an individual landmark or contributing property in a local historic district by council. The assessment holds the tax value at the pre-rehabilitation appraisal for up to 20 years.

These county ordinances apply to unincorporated areas of Pickens County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

A special tax assessment is hereby created for eligible rehabilitated historic properties (as further defined and limited herein) for up to 20 years equal to the appraised value of the property at the time of preliminary certification. ... As used in this section, "historic designation" means the property maintains one or more of the following:(1)The property is listed on the National Register of Historic Places either individually or as a contributing property in a district.(2)The property is at least 50 years old and is an individual landmark or a contributing property in a local district as designated by council and listed in the Code of Ordinances. ... (a)Fee required. There is a fee of $150.00 required for final certification for each application for review of rehabilitation work of single-family and/or duplex structures and $300.00 for all other structures.

Full Breakdown

To use the program, an owner first applies for preliminary certification: the property must already carry historic designation, and county council must approve the proposed rehabilitation work before it begins. Historic designation under Section 36-177(b) means the property is listed on the National Register, individually or as a contributing property in a district, or is at least 50 years old and has been designated an individual landmark or contributing property in a local historic district by council and listed in the Code of Ordinances. Rehabilitation must be "eligible" under Section 36-178: expenditures on the work must exceed 20 percent of the building's fair market value, as certified by a licensed appraiser, a recent bona fide sale price, or the tax assessor's most recent appraisal, and the work must follow preservation standards that retain historic materials, features, and craftsmanship rather than create a false sense of history.

The project must be completed within two years of preliminary certification, though the assessment continues past that deadline if minimum expenditures have already been incurred. 00 for all other structures, and the planning commission inspects the completed work against the approved plans before granting it. Once certified, the property keeps the special assessment until it is decertified: at the owner's written request, if the county removes the historic designation, or if council rescinds its approval because of alterations inconsistent with what was certified.

Violations & Fines

Losing eligibility means losing the tax break, not a fine. Substantive changes made after preliminary certification without planning commission approval are made at the owner's risk and can disqualify the whole project, without any extension of the assessment period for the added expense. If county council rescinds its approval because of alterations or renovations that strip the property of the qualities that made it eligible, the special assessment ends and the property reverts to standard ad valorem taxation for its current appraised value.

Frequently Asked Questions

What counts as a historic property in unincorporated Pickens County?
Under Code Section 36-177(b), a property qualifies if it is listed on the National Register of Historic Places, individually or as a contributing structure in a district, or if it is at least 50 years old and has been designated an individual landmark or contributing property in a local historic district by county council.
How much does the historic rehabilitation tax assessment save?
The special assessment under Section 36-176 holds the property's taxable value at its pre-rehabilitation appraisal for up to 20 years, so improvements that would otherwise raise the tax bill are not assessed during that period.
What does it cost to apply for the assessment?
Section 36-179 sets a $150.00 final-certification fee for single-family and duplex rehabilitations and $300.00 for all other structures, payable to Pickens County before final certification is granted.
Can Pickens County take away the special assessment?
Yes. Under Section 36-179(g), the county can decertify a property and end the assessment if the owner requests removal, the historic designation is revoked, or council rescinds approval because of alterations inconsistent with the certified rehabilitation.

Sources & Official References

Other rules in Pickens County

All Pickens County rules

Compare Pickens County to another location·View the South Carolina historic preservation overview

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