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

Light Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 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.

City-specific rules exist: Columbia has its own historic-cultural monuments rules that differ from Richland County's county-level regulations. If you live in Columbia, check the city-specific page instead.

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.

View official code

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?
Listing on the National Register of Historic Places, National Register eligibility determined by the SC Department of Archives and History, contributing status in a National Register district, listing in the Richland County Bicentennial Committee Historic Homes and Buildings Landmark Program, or designation as a City of Columbia Historic Landmark under Sec. 23-62(c).
Who reviews rehabilitation work on a historic property in unincorporated Richland County?
The South Carolina Department of Archives and History serves as the reviewing authority for unincorporated areas and for municipalities without their own architectural review board, per Sec. 23-62(a)(1)b.
How long does the special tax assessment last?
Twenty years, fixed at the property's assessed value as of preliminary certification, under Sec. 23-60.

Sources & Official References

Other rules in Richland County

All Richland County rules

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

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