SC Property Tax Reduction Based on Buying a Business?

[Will Gaston]

All:

Has anyone in SC ever successfully gotten property taxes reduced on a large portfolio of properties (other than the standard 25% ATI exemption) based on the fact they were buying a "business" instead of a collection of properties? 

I had a team of commercial brokers mention to me that they had regularly appealed w/ Counties in doing this but have not heard of anyone else that has done it.

For example, 100 Single Family Homes are sold for $10,000,00. The sale includes the seller's company website, company social media accounts, company for rent signs, and a small amount of construction equipment used for maintenance. 

Could the buyer argue that he's paying a premium for the SFHs because of the goodwill/infrastructure included in the sale?

A portfolio that I am looking at would be jump from a 4.5MM assessed value to a 6.5MM (after the ATI exemption) and increase the taxes almost 50% and am unsure if there is a way to mitigate this.

Hope this makes sense.