Real Property Department | Frequently asked questions

How do I get an estimate of taxes?

How do I update my mailing address?

Why did I receive two bills for the same property?

Why did I receive a bill on the property that I sold?

How do I view Real Property records & maps on the website?

After viewing the Property Card, how do I return to the previous screen?

How do I apply for Homestead Exemption?

Are there any other exemptions other than homestead that I might qualify for?

Are there any reductions for agricultural properties?

What are Rollback taxes?

How do I get an estimate of taxes?

There is a tax estimator that can be accessed from the Real Property Department page.

How do I update my mailing address?

Mailing address changes can be mailed, faxed or submitted thru Make a Request on the homepage.

Why did I receive two bills for the same property?

If the ownership name changed on the property during the current tax year, you may receive two bills because bills are mailed to the current and previous owners that year. If the ownership name has not changed, you may have received the original bill and a corrected tax bill.

Why did I receive a bill on the property that I sold?

Real Property-Tax bills are sent to the current and previous owners the year that a property has a change in the ownership name. Mobile Homes-The new owner must register with the Permitting Dept. to have the taxes put in their name.

How do I view Real Property records & maps on the website?

You can access Real Property records and maps by going from Electronic Services to Real Property. You will enter one of the following: parcel number, name or address

After viewing the Property Card, how do I return to the previous screen?

You must use the pink BACK button to return to the previous screen.

How do I apply for Homestead Exemption?

You would apply with the Auditor’s Office if you are 65 years of age or older, or are permanently disabled.

Are there any other exemptions other than homestead that I might qualify for?

Yes. If you are a legal resident of this county you can apply for Legal resident status which reduces your assessment ratio from 6% to 4% and the school operating portion of your taxes are exempted. The form is located on this website and available for download. Upon completion, mail to the Real Property Services office before the first penalty date. DO NOT FAX!!

Are there any reductions for agricultural properties?

Yes. If the property is used for agricultural purposes you can apply by downloading the form from this website, complete the form, and mail to the Real Property Services office before the first penalty date. DO NOT FAX!!

What are Rollback taxes?

South Carolina Code of Laws Section 12-43-220, subsection (4) requires that when the use of agricultural land changes to a non-agricultural use, that a rollback in taxes be paid. The Assessor is required to keep records, which indicate both the fair market value of property and use value and the applicable ratio used. It is the responsibility of the Assessor to provide the Auditor’s Office with the proper information for the rollback taxes. The Auditor’s Officer shall furnish the Treasurer’s Officer with the proper information to compute the rollback taxes. Section 12-43-220, subsection (4) provides for a rollback and states the method to be used, as follows:

(4) When real property which is in agricultural use and is being valued, assessed, and taxed under the provisions of this article, is applied to a use other than agricultural, it is subject to additional taxes, hereinafter referred to as roll-back taxes, in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the real property been valued, assessed, and taxed as other real property in the taxing district, in the current tax year (the year of change in use) and each of the five tax years immediately preceding in which the real property was valued, assessed, and taxed as herein provided. If in the tax year in which a change in use of the real property occurs the real property was not valued, assessed, and taxed under this article, then the real property is subject to roll-back taxes for each of the five tax years immediately preceding in which the real property was valued, assessed, and taxed hereunder. In determining the amounts of the roll-back taxes chargeable on real property which has undergone a change in use, the assessor shall for each of the roll-back tax years involved ascertain:

1. the fair market value without consideration of the standing timber of such real property under the valuation standard applicable to other real property in the same classification;
2. the amount of the real property assessment for the particular tax year by multiplying such fair market value by the appropriate assessment ratio provided in this article;
3. the amount of the additional assessment on the real property for the particular tax year by deducting the amount of the actual assessment on the real property for that year from the amount of the real property assessment determined under (B) of this section;
4. the amount of the rollback for that tax year by multiplying the amount of the additional assessment determined under (C) of this section by the property tax rate of the taxing district applicable for that tax year.

The Attorney General’s Office has advised this office that it is the owner of the real property as of December 31st in the year use changes is liable for the "additional taxes" and is to be collected in the tax year when the property is first taxable upon the different use.