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Assessor's Office

The Assessor's Office locates, lists and appraises the value of approximately 190,000 real property parcels and 9,000 titled mobile homes in Charleston County. It is the Assessor's responsibility to ensure that all properties are appraised fairly and equitably at market value or special use value if applicable.

Approximately 36 percent of Charleston County's general revenues come from property taxes generated through the appraisal of real property. Property owners each pay a share of the cost of County services by paying taxes proportional to the value of their property. The property taxes are generally based on the market value of the land, buildings and site improvements. In some instances, special value methods or assessment methods are applied if allowed by law or mandated by state statutes.

Article 25, SC Real Property Valuation Reform Act

Responsibilities

Appraise real property and titled mobile homes for ad valorem tax purposes
Handle appeals on the value of real property appraised by the Assessor's office
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 disapprove 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

Contact

Assessor's Office

3875 Faber Place Drive, Suite 100
North Charleston, SC 29405-8547

REASSESSMENT HOTLINE: (843)958-4144

Mailing Address:
3875 Faber Place Drive, Suite 100
North Charleston, SC 29405-8547

Mobile Homes Division
3875 Faber Place Drive, Suite 100
North Charleston, SC 29405-8547
Phone: (843)958-4151 or (843)958-4142

Office Hours:
Mon. - Fri. 8:30am - 5pm

All Departments

Frequently Asked Questions

Q: What are the methods for determining value of property?

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: How do I obtain the 4% legal residence exemption?

A: You apply and provide the required proof that your only legal residence is in Charleston County.

Legal residence application

Note: the legal residence application cannot be filed electronically, although you may print it out and send it in, or deliver it in person. The entire Legal Residence statute and complete instructions for filing the application are included with the application. The form will answer many questions, but it is legal in nature. If you have questions, call the number shown on the form There is a deadline to file the application, it is shown on the form. Filing as early in the year as possible - well before tax bills are mailed is highly recommended. Once tax bills are mailed the number of applications received per week soar and the number received per week continues to climb as the end of the year and the last day to pay taxes near. Backlogs develop that cannot be avoided.

Q: If I disagree with the Assessor's appraisal of my property, how can I appeal?

A: Tax Year 2020 is a reassessment implementation year for Charleston County. Due to the reassessment implementation; information on how to appeal can be found under Reassessment 2020. Please consult that section for specific information that applies to the reassessment and how to appeal in 2020. Notices regarding the reassessment were mailed on September 11, 2020. The deadline to appeal is December 10, 2020.

Q: What is a notice of property tax assessment and why would I receive one? Is it my bill?

A: 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. A reassessment is being implemented in Charleston County in 2020. Therefore every property owner will be mailed a Notice due to the reassessment.

Q: 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, you must pay your bill on the due date, which is typically January 15th unless that date falls on a holiday or weekend, in which case the bill is due the next work day. If an appeal or application is pending at the time the bill is due, you must pay your bill and await an adjustment if one is made. Penalties and/or interest begin to accrue on the first day to pay without penalty and will not be waived.

Q: What deadlines apply for applications for special assessments?

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 15th 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 on or before May 1st. Please consult the specific application for each deadline.

Filing Applications Early:

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

Because of the influx of 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 approval or denial of various applications. While the Assessor's office makes every effort to process applications 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 all delay processing.

It is not necessary to send applications "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.

Property Tax Bills/Reassessment Appeals

IF YOU CAN'T REACH US BY PHONE: Tax bills will typically be mailed the first week of October. The mailing of tax bills calls high volumes of phone calls to the Auditor, Assessor and Treasurer's Offices. It is important to us to address each caller's concerns and provide individuals with explanations and answers they deserve. The County has prepared a list of the frequently asked questions staff receives after tax bills are mailed, so please review the answers below before calling.

If you have read the frequently asked questions and still have further questions, we encourage you to keep trying to reach us.

In order to speed up the process of assisting you, please have the following information handy when you call:
- PIN formerly called Parcel ID/PID (left side of bill, a few lines down)
- Street address of the property
- Summary of the issue you want to discuss

If there is no PIN (Parcel ID) on the bill, do not call the Assessor's Office; you are looking at a personal property bill and need to call the Auditor's Office.

ESCROW QUESTIONS:

Taxpayers who have escrow accounts call with concerns that the bills may not have gone to their mortgage company.
The Charleston County Treasurer's Office ensures that copies of Charleston County real property tax bills have been sent to mortgage companies.
Citizens with mortgage company questions should call the County Treasurer at (843) 958-4360.

CARS, BOATS, BUSINESS PERSONAL PROPERTY QUESTIONS:

Call the Auditor's Office at (843) 958-4200.

APPEAL QUESTIONS:

Deadline to appeal
- Tax Year 2020 is a reassessment implementation year for Charleston County. A separate section of this website deals entirely with that issue. There are Frequently Asked Questions (FAQ’s) in that section. To summarize that information for Tax Year 2020: Notices were mailed to all property owners on September 11, 2020. The deadline to appeal is December 10, 2020. Consult the Reassessment 2020 information for more details.Appeals are handled in the order received and there is a process to be followed. File your appeal early to avoid delays caused by volume.
Paying your tax bill while under appeal:
- All objections (appeals) received are acknowledged in writing, information on paying tax bills while under appeal is included in our acknowledgement.
- If your appeal has not been resolved by the time the bill is due, you must pay your bill as issued no later than the due date.
- If you do not pay your bill on time, the law requires that additional charges (interest and penalties) be applied that cannot be waived.
- If a change is made after the bill is due that reduces the bill, a refund will be issued automatically.

LEGAL RESIDENCE QUESTIONS:

If your concern about 4% is based on a change (increase) in your bill, look at the ASSESSMENT RATIO box at the top of the bill. If this box says "QR4", your property is at 4%.

The file for billing reflected applications approved and processed by the third week of September. Very high volumes of applications are received late in the third quarter and during the fourth quarter of the year, resulting in a backlog. Approvals are processed and posted daily, including updates to the web bills.

If you have filed an application and your bill is due, you must pay the bill as issued and await a refund if your application for legal residence is approved.

If you do not pay your bill on time, the law requires that additional charges (interest and penalties) be applied that cannot be waived.

If the Assessor's Office has questions about your application or needs additional information, you will be contacted about specific issues in writing. If your legal residence application is denied, you will be notified in writing of the denial.

Assessor's Office

Article 25, SC Real Property Valuation Reform Act

Responsibilities

Contact

Assessor's Office

Frequently Asked Questions

Q: What are the methods for determining value of property?

Q: How do I obtain the 4% legal residence exemption?

Q: If I disagree with the Assessor's appraisal of my property, how can I appeal?

Q: What is a notice of property tax assessment and why would I receive one? Is it my bill?

Q: 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?

Q: What deadlines apply for applications for special assessments?

Property Tax Bills/Reassessment Appeals

Municipalities

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