Janet Brown Jurosko, Berkeley County Auditor

Welcome to the Berkeley County Auditor’s Department

Janet Brown Jurosko, Berkeley County Auditor

Mission statement
Janet Brown Jurosko was elected Berkeley County Auditor in 1988 and currently serving her 5th term in office. She was the first Republican to win a countywide election in Berkeley County's history.

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Office Responsibilities:

• Administers all phases of the Motor Vehicles Property Tax Law in accordance with the South Carolina Department Revenue
• Sells 45-day Temporary Tags for $5.00
• Verifies exemptions on vehicles, real estate and other property as allowed by law
• Responsible for certifying and allowing exemptions, as Specified, by the Soldiers and Sailors Relief Act
• Responsible for calculating manufacturer's exemptions certified by the South Carolina Department Revenue
• Processes vehicle property tax refunds when by law is allowed
• Processes high mileage and appraisal appeals on vehicle taxes
• Serves as a member of the Jury Commission
• Serves as a member of the Forfeited Land Commission
• Files abstracts and reports with the South Carolina Comptroller General and other agencies
• Assists special purpose districts
• Assists bonding attorneys in preparing documents when issuing county and school bonds
• Assists in preparation of county budget annually in determining anticipated revenues to be generated from property taxes
• Assists in preparation of school budget annually in determining anticipated revenues to be generated from property taxes
• Assists municipalities, attorneys, Department of Social Services, Probate Court and other court officials in providing assessment data (property value) and tax information
• Assists county and schools in determining levies needed to generate necessary funds to operate under the ensuing fiscal years budgets
• Maintains permanent duplicate descriptive document of all tax accounts listing property owner, property identification, tax/school districts, assessed valuations, appropriate tax levies and tax revenue.
• Receives tax returns annually on all local business personal property from January to April 30
• Audits local business personal property returns and ascertains non-returned property applying appropriate penalties for failure to return
• Processes all certifications on Fee-in-lieu, Manufacturers, and Public Utilities
• Processes all changes made on real property and maintains proper records
• Processes all moving mobile home taxes maintaining proper records
• Responsible for the Homestead Exemption program, which includes taking applications and verifying eligibility for reimbursement from the Comptroller General's Office
• Gathers data from the Department of Vital Statistics and other sources in annually updating all Homestead Exemption accounts
• Maintains proper taxing districts to each tax account
• Compiles school ratio tax study report annually to be used in determining revenues for the various school districts in connection with EIA and EFA
• Maintains and accounts for all taxable real and personal property in county jurisdiction, searching out and assessing property not currently levied for property taxes
• Must be extremely knowledgeable of all property tax laws and responsible for the proper application of said laws on all property
• Works closely with The County Treasurer, The county Real Property Services Office (Assessor), County Tax Collector in striving to maintain fair and impartial property system as by state codes for a check and balance system for all citizens
• Compiles tax data for municipalities for levying purposes and municipal bond issues
• Notifies South Carolina Department of Revenue of business cancellations or improper accounts
• Works with the Department of Natural Resources to verify disposal and change in ownership of marine equipment
• Enforces all aspects of the School Tax Credit Program