Laurens County, SC Historic Preservation: Historic-Cultural Monuments (2026)
Key Facts
- Governing sections
- Laurens County Code §§ 20-31 to 20-34
- Assessment period
- 2 to 20 years, set by county council
- Minimum rehab investment
- 75% of fair market value
- Application fee
- $150 owner-occupied, $300 income-producing
- Filing office
- Laurens County Building Codes Office
Summary
Laurens County offers rehabilitated historic properties a special tax assessment under Sec. 20-31 through Sec. 20-34, locking in a reduced assessment for two to 20 years. Eligibility requires National Register listing or certification by the S.C. Department of Archives and History, a minimum rehab investment of 75 percent of the building's fair market value, and a $150 or $300 application fee filed with the Building Codes Office.
A special tax assessment is created for eligible rehabilitated historic properties based upon the assessed value of the property at the time of preliminary certification. The said special tax assessment shall be for a period of at least two years but not longer than 20 years, and shall otherwise be determined by vote of a majority of the members of the Laurens County Council then seated ... (c)Minimum expenditures for rehabilitation. To be eligible for the special tax assessment, the owner or the owner's estate must meet a minimum investment of 75 percent of the fair market value of the building which is to be rehabilitated. ( ... a)Fee. ... A fee is required to participate in the process.(1)Fees shall be made payable to Laurens County.(2)For owner-occupied, non-income producing properties, the fee shall be $150.00.(3)For income-producing properties or properties not owner-occupied, the fee shall be $300.00.
Full Breakdown
Sec. 20-31 creates the special tax assessment for eligible rehabilitated historic properties in Laurens County, based on the assessed value at the time of preliminary certification; the Laurens County Council sets the assessment period, running at least two years but not longer than 20. Sec. 20-32 requires preliminary and final certification from the South Carolina Department of Archives and History or the National Register of Historic Places, and the property must be individually listed or a contributing structure in a National Register district, at least 50 years old and otherwise qualifying, or determined eligible for the National Register.
Sec. 20-33 sets the rehabilitation standard: work must follow National Register or state Archives and History standards, and the owner must invest at least 75 percent of the building's fair market value, verified through a licensed appraiser, the county assessor's office, or a bona fide sale price within the prior 12 months. Sec. 20-34 sets the process: a $150 fee for owner-occupied, non-income producing property, or $300 for income-producing or non-owner-occupied property, filed with the Laurens County Building Codes Office before work begins. Filing preliminary certification by May 1, or getting final certification by August 1, makes the assessment effective for that tax year; later filings push it to the following year.
Violations & Fines
There's no misdemeanor penalty tied to this tax break; the consequence for noncompliance is losing the assessment. Sec. 20-34(f) lets a property become decertified, and disqualified from the special assessment, on written notice from the owner or when the National Register, the S.C. Department of Archives and History, or the Laurens County Council removes the historic designation for failing to meet the division's requirements.
Frequently Asked Questions
How does a historic property qualify for Laurens County's special tax assessment?
How much does it cost to apply?
How long does the reduced assessment last?
Sources & Official References
Other rules in Laurens County
Compare Laurens County to another location·View the South Carolina historic preservation overview
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