Greenville County, SC Historic Preservation: Historic-Cultural Monuments (2026)
Key Facts
- Governing section
- County Code § 7-13 (S.C. Code § 4-9-195)
- Reviewing body
- Greenville County Historic Preservation Commission
- Base assessment period
- 10 years, extendable to 20 by Council
- Minimum spending
- 50% FMV owner-occupied / full FMV if income-producing
- Preliminary step
- Required before work begins; 30-day HPC decision
- Denied-application appeal
- SC Dept. of Archives and History
Summary
Greenville County's Historic Preservation Commission designates real property as historic and certifies rehabilitation work under County Code § 7-13, unlocking a special property tax assessment authorized by S.C. Code § 4-9-195. Properties qualify by National Register listing or by being at least 50 years old and designated historic by the Commission, with assessment periods running 10 years, extendable to 20.
Pursuant to the provisions of S.C. Code § 4-9-195, as amended, the County grants a special property tax assessment to real property which qualifies as "rehabilitated historic property." Unless otherwise specified by resolution of the County Council, the special assessment period shall be 10 years. County Council may, by resolution, approve a longer special assessment period, up to an aggregate period not to exceed 20 years... County Council designates the Greenville County Historic Preservation Commission to perform Council's functions in regard to determining property to be "historic" and to certifying property as having qualified as "rehabilitated historic property" for special tax assessment purposes when all statutory requirements have been met... Property shall qualify as "historic" for the special assessment when: a. It is listed in the National Register of Historic Places; b. It is at least 50 years old and is designated as a historic property by the Greenville County Historic Preservation Commission in accord with this section.
Full Breakdown
To have a building formally designated historic in unincorporated Greenville County, an owner applies to the Greenville County Historic Preservation Commission (HPC) for preliminary certification before starting any work, per County Code § 7-13(D)(1)-(2). The HPC places the application on its next agenda and must issue a written decision within 30 calendar days. A property qualifies as historic if it is listed on the National Register of Historic Places, or if it is at least 50 years old and the HPC designates it historic based on architectural significance, association with a notable person or group, or recognized statewide or national significance, § 7-13(b)(3)-(4).
Rehabilitation work must follow the Secretary of the Interior's Standards for Rehabilitation and any county design guidelines, and the HPC reviews exterior repairs, exterior alterations, new construction on the parcel, alterations to interior primary spaces, and any work counted toward the minimum expenditure test, § 7-13(c)(1). That test requires spending exceeding 50% of the appraised fair market value for an owner-occupied building or exceeding full fair market value for an income-producing building, § 7-13(c)(2). Once the HPC grants final certification confirming the completed work matches approved plans and the spending threshold was met, County Council's special property tax assessment applies for up to 10 years, extendable by Council resolution to a maximum of 20 years for large-scale projects that foster the surrounding community's economic viability, § 7-13(a).
If preliminary certification is not approved, the owner may revise the application or appeal to the South Carolina Department of Archives and History, § 7-13(D)(2)(c).
Violations & Fines
The special assessment ends if the owner asks the County to remove it, if County Council revokes the historic designation, or if the HPC rescinds its rehabilitation approval because later alterations strip away the qualities that earned certification, § 7-13(D)(6). Unapproved substantive changes made after preliminary certification are made at the owner's risk and can disqualify the whole project, § 7-13(D)(3). If final certification is denied, any tax the County Tax Collector already forwent under the special assessment must be returned, § 7-13(D)(4).
Frequently Asked Questions
How does a property get designated historic in Greenville County?
What spending qualifies a rehab project for the tax break?
How long does the special tax assessment last?
Can the historic designation and tax break be taken away?
Sources & Official References
Other rules in Greenville County
Compare Greenville County to another location·View the South Carolina historic preservation overview
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