The Real Property Service’s Office values over 100,000 properties 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.
Real Property Services (Assessor) Office has implemented the 2014 Reassessment program. State law requires each County to Reassess all property every five years (South Carolina Code of Laws 12-43-217). We last reassessed in 2009.
A copy of the 2014 Reassessment Summary is available in the left margin under “Additional Information” on the Real Property home page.
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
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