Appraise real property and mobile homes for ad valorem tax purposes

Handle appeals on the value of real property appraised by the Assessor’s office (see Frequently asked questions)

Review and approve or disapprove real properties for the legal residence special assessment. An application must be filed, and legal deadlines apply.

Review and approve or disprove real properties for the agricultural use special assessments. An application must be filed and legal deadlines apply.

Handle appeals on legal residence and agricultural special assessments.

Produce an annual certified assessment roll for ad valorem taxation for all properties within the Assessor's jurisdiction

Maintain records of deed sale transactions, building permits, tax maps and other records necessary for a continuous reassessment program

Represent the County in property tax appeals to the Board of Assessment Appeals and the Administrative Law Judge Division

Enforce County ordinances regarding the transportation of mobile homes

Maintain the inventory of mobile homes in the County

Calculate real or personal property tax bills or send tax bills to tax payers (See the Auditors Office website for contact information or for a tax calculator)

Accept or process any real or personal property tax payments (see the Treasurers Office website for contact information)

Approve, grant or qualify the homestead exemption (see the Auditors Office website)

Approve or grant exemptions for disabled persons

Appraise or assess manufacturing, railroad or utility property.  Those properties are the responsibility of the SC Department of Revenue.  Note: this is not the County Department of Revenue Collections – the SC DOR is a state agency.

Appraise or assess personal property such as cars or boats, airplanes, recreational vehicles, business personal property (see Auditors Office)

Calculate or bill or administer the solid waste disposal fee (see the Revenue Collections department website)

Calculate, bill or administer the storm water fee, this is the responsibility of the Public Works Department. 

Handle delinquent tax bills, delinquent tax sales, or payments (see Delinquent Tax Office website for contact information on delinquent property)

Q:

Valuation of Property:
What are the methods for determining value?
 

A:

There are three methods typically used by appraisers to value real property.  These are the Cost Approach, Sales Comparison Approach and Income Approach.  Not every method is applicable to every property. 

The cost approach is based on the principle of substitution: that a rational, informed purchaser would pay no more than the cost of building an acceptable substitute with similar utility after accounting for land and any depreciation or deterioration.

The sales comparison approach is also based on the principle of substitution:  it uses sales of similar properties as a basis for comparison.  It is rooted in the principal that the arms length, negotiated sale price of similar properties, best indicates the market value of the subject property.  Adjustments must be made for differences in attributes, such as location, size, quality, condition, special features.

The income approach is based on the anticipated income stream generated by the use of the property and the desired return on investment.  In this approach, the income (net or gross) a property will generate is estimated.  Capitalization rates (rate of return) or multipliers are used to predict value.  This approach is used primarily for commercial and rental property.
 

Q:

Legal Residence:
How do I obtain the legal residence special assessment ratio.
 

A:

You apply.  

Note: the legal residence application can be found on the county web site.  It cannot be filed electronically, although you may print it out and send it in, or deliver it in person.  The relevant code sections appear on the back of the form (second page in web version).  The form will answer many questions, but it is legal in nature.  If you have questions, call the number shown under the Contact section of the Assessor’s website.  There are deadlines to file the application, they are shown on the form.
 

Q:

Appeals Of Real Property:
If I disagree with the Assessor's appraisal of my property, how can I appeal?
 

A:

Under South Carolina law, legal deadlines apply to appealing property values and classification of property.  The deadlines vary based on appraisal activity that may occur during the year.  The Assessor has no authority to waive legal deadlines for filing appeals.  Mail letters of objection to the address shown under the contact information.  The phrase “delivered in writing” (below) does not include electronic communications such as e mails, nor does it include facsimiles.  Therefore, e-mails and faxes are not legally acceptable, and their transmission cannot be considered in evaluating compliance with deadlines.

In years in which there is no “notice” of property tax assessment (see question following for what a Notice is), a letter of objection must be “delivered in writing” to the County Assessor on or before January 15^th unless that falls on a weekend, in which case the next working day is the deadline.  The deadline is a postmark date, not the received date.  Various delivery services other than the US Postal Service also provide date marks or verification of mailing date similar to postmarks.

If a Notice of Change of Classification Appraisal and Assessment is sent during the year, appeal rights expire within either 90 days or 30 days of date the notice was mailed.  The deadline is shown on the notice.  A form to appeal is provided with most notices for convenience, and mailing instructions are included.  If a notice is sent for a reason unrelated to the appeal, then the appeal deadline stated on the notice applies, and the owner must re-appeal within that deadline if they still disagree with the value or classification.

A letter of objection must allow the Assessor’s office to identify the property in question, preferably by use of the Parcel ID Number.  Street addresses may be used.  The letter must contain an original signature.  If the signature is not legible, writing the name or the signer below the signature is helpful.  A daytime phone number should be provided.  It is not necessary to provide detailed reasoning for the appeal at the time of the initial letter of objection, but it may assist the appraiser prior to contacting you regarding the letter.  There is a legal process to be followed after the letter is received, and subsequent deadlines apply to those steps.

It is not necessary to send a letter of objection “return receipt requested”, but it may provide peace of mind that the letter of objection was received.  If a letter is sent return receipt requested, hold onto the returned receipt until contacted by the Assessor’s office or until a response is received.
 

Q:

Notice Of Change Of Classification Appraisal And Assessment:
What is a notice of property tax assessment and why would I receive one?  Is it my bill?
 

A notice of property tax assessment is not a property tax bill.  It will clearly state that is not a property tax bill.  In general, a Notice of Change of Classification Appraisal and Assessment informs the owner of a value change, or of approval, removal or denial of various exemptions or special assessments.  Notices relating to value changes are sent primarily the year after a change is made to a property, after an error is discovered, after the property transfers, or there is a countywide reassessment.  Some of the changes that may trigger a notice are new buildings, new improvements, renovations, additions, subdividing a property, etc. Other circumstances may apply that cause a notice to be sent, such as response to a filed appeal.  Appeal periods are stated on the notice.  Most notices have an appeal form incorporated into the notice.  Typically, notices begin going out early in the summer for the current tax year, and continue to be sent in batches until all filed applications and appeals are handled for the year.  After that manual notices are sent individually.  Most notices go out prior to tax bills.  However, since some applications and some appeals are not due until the middle of January following the bill date, notices follow after those applications and appeals are received and handled.  See the question on deadlines that can be found below.
 

Q:

Paying Your Bill on Time:
If I have not gotten a response to my appeal or my application for a special assessment or exemption, do I have to pay my bill on the due date?
 

A:

Yes, bills are due on the due date, which is typically January 15^th.  If an appeal or application is pending at the time the bill is due, you must pay your bill and await a refund.  Penalties and interest begin to accrue on the first day to pay without penalty and will not be waived.
 

Q:

Deadlines for Applications and Appeals:
What deadlines apply for applications for special assessments and appeals?
 

A:

Deadlines indicate postmark date, not the received date.  The applications for various special assessments can be found on the Charleston County website.  All the application forms clearly indicate the deadline that applies to that particular exemption or special assessment.  For most applications the application must be filed no later than January 15^th unless that date falls on a weekend or holiday.  One application in particular does not have a due date tied to the penalty date.  That is the application for Multiple Lot Ownership Discount.  It is due one or before May 1^st.   Please consult the specific application for each deadline. 

Appeal deadlines are covered in the section on appeals and vary.  It Is not one deadline.

Note that electronic submissions of appeals and/or applications is not allowed, nor are faxed submittals acceptable.  All the applications require an original signature, therefore the original must be sent in or delivered.

Filing Applications Early:

Many people wait to appeal or file various applications until after tax bills go out (usually in late September or early October).  Many others file applications or appeals right before the end of the calendar year, right before the stated appeal deadline, or right before the last day to pay without penalty. 

Because of the influx of appeals and applications near the end of the year, unavoidable backlogs develop beginning in early October and increase in size as the year progresses, continuing into the early part of the next year.  Expertise is required in the handling of appeals and the approval or denial of various applications.  The appeal process legally has several steps, which take time to complete.  While the Assessor’s office makes every effort to process applications and appeals in a timely fashion, filing applications as early in the year as possible helps ensure the issuance of a correct initial tax bill.  Applications that are filed in the early spring or summer usually result in the initial tax bill going out correctly.  Sending in incomplete applications, applications that do not provide the required proof, and failure to sign applications or appeals all delay processing.

Similarly, if a notice of change is sent, appealing soon after receipt is better than waiting until the last day.  Notices are sent out in large batches, often in the thousands or tens of thousand.  Therefore many people have the same deadlines. 

It is not necessary to send applications or appeal letters “return receipt requested”, but it may provide peace of mind that the letter or application was received.  If a letter or application is sent return receipt requested, hold onto the returned receipt until contacted by the Assessor’s office or until a response is received.

The last countywide reassessment was implemented in 2005 and is scheduled for each fifth year thereafter, unless postponed. The next county wide reassessment was scheduled to be implemented in 2010, but was postponed, by ordinance to a Tax Year 2011 implementation. Postponement does not affect the date of value used for reassessment, it only affects when taxpayers are notified of value changes and when taxes are based on the new values.