Mission Statement To fairly and equitably apply the constitutional and legislative duties of this office for the purpose of timely producing a certified assessment roll that meets all the requirements of the State over-site agencies.
The Real Property Service’s Office values over 86,000 parcels and 13,000 manufactured homes in Berkeley County. The department analyzes, researches, and processes deeds and plats annually to keep its database up to date. All functions are mandated by South Carolina Code of Laws with oversight from the Department of Revenue.
Appraise Real Property & Manufactured/Mobile Homes in Berkeley County except real property that is assessed by the Department of Revenue (e.g. manufacturing facilities)
Reappraise and reassess all property every five years in accordance with Section 12-43-217 of SC Code of Laws. Next Reassessment program is 2019.
Appraise property accurately and fairly using the fair market value
Accept & process appeals of values generated by this office
Transfer ownership of real property through recorded deeds
Review & qualify properties for Berkeley County Application for Special Assessment
Provide property record cards (sketch of buildings & other related information)
Measure & appraise new construction and new parcels for tax purposes
Maintain & process Multiple Lot Discount, Home Owners Associations, Owner and Developers Discount Applications and Commercial Real Property Tax Exemption
Change mailing addresses for real property & mobile home owners as requested
Represents the county in real property & mobile home value appeals to the Board of
Assessment Appeals and the South Carolina Administrative Law Court
Assessments and Taxation
Property taxes continue to represent the main source of revenue for school districts, special tax districts and local government under the taxing authority established by the State of South Carolina. Property taxes fund schools, libraries, law enforcement, courts, jails, emergency medical services, and other public safety services. Consequently, the Real Property Service’s Office provides an essential function for all taxing entities in the County that rely on the annual property assessments our department generates.
The respective budgets for each entity (School, County, Municipality) are divided by their appropriate assessments to establish a millage rate. The millage rate is then applied back to each property to generate a tax bill. Each entity sets their budget and millage.
Budget divided by Assessments equals Millage Rate
Individual Assessment times Millage equals Tax Bill