Auditor's Office

The Auditor's office calculates millage to satisfy annual budget requirements for Charleston County, including 43 tax districts. In addition, this office calculates, creates and mails tax bills for real estate, mobile homes, motor vehicles, watercraft, aircraft and business-owned personal property.

Responsibilities

• Calculate, create and mail tax bills for all real and personal property
• Provide customer services at each Service Center
• Update and maintain archival records of all sales or conveyances of real property, including plat measurement changes
• Update and maintain records of all real and personal property
• Update and maintain current addresses of real estate property owners for tax billing
• Accept applications and qualify taxpayer requests for Homestead Exemptions on primary residences
• Process claims for tax refunds on real and personal property
• Calculate and issue agricultural property tax rollback bills
• Process motor vehicle high-mileage and reappraisal appeals
• Process motor vehicle license plate returns and tax refunds
• Provide public access to and assistance with archival property records of real estate transactions and plat revisions
• Assess business personal property, rental residential property, motor vehicles, boats and motors, and aircraft
• Qualify 4 percent assessment ratios for live-aboard boat owners claiming the boat as their primary residence

History

The Constitution of 1868 gave members of the S.C. General Assembly the authority to create the first office of County Auditor. By state law, each of the 46 counties in South Carolina has an Auditor's Office. Charleston County Auditors are elected to four-year terms in the General Election.

Common Terms

Ad Valorem Tax - (Latin for "toward value") A tax imposed on properties in proportion to their values. The most common are the ad valorem taxes imposed on real and personal property which are based on the assessed or appraised values.

Appraised Value - Also known as fair or true market value, it is the actual market value of a property.

Assessed Value - The appraised value of a property multiplied by its assessment ratio.

Assessment Ratio - The ratio applied to the appraised value of property depending on the use of the property. Assessment ratio qualifications are set forth by state law.

Levy - To impose or collect.

Millage Rate - The ratio used to determine the individual tax to be levied on a property. A mill is equivalent to 1/1000 of a dollar. For example, if the millage rate is 200 mills and the assessed value of a property is $1,000, the tax on that property is $200.

Personal Property - This category includes motor vehicles, watercraft, aircraft, and business personal property.

Real Property - More widely known as real estate, it includes land, buildings, and mobile homes.

Property Tax Relief - An exemption from school operating millage received on your primary legal residence.

Municipalities

City of Charleston
City of Folly Beach
City of North Charleston
City of Isle of Palms
Town of Awendaw
Town of Hollywood
Town of James Island
Town of Kiawah Island
Town of Lincolnville
Town of McClellanville
Town of Meggett
Town of Mount Pleasant
Town of Ravenel
Town of Rockville
Town of Seabrook Island
Town of Sullivan's Island

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