Auditor

Janet Brown Jurosko, Berkeley County Auditor

Janet Brown Jurosko, Berkeley County Auditor

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