Real Property

Real Property

Wilson Baggett, Director

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.

Berkeley County Reassessment 2014

Real Property Services (Assessor) Office has reviewed all properties in Berkeley County for 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.

Values on the Berkeley County Property Cards reflect the values for the 2014 tax year. Assessment Notices were mailed June 4, 2014 for properties going up more than $1,000 in value. A copy of the 2014 Reassessment Summary is available at the Berkeley County Home page under "Recent News."

Department Functions

  • 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

Reassessment Years

  • 2019
  • 2014
  • 2009
  • 2004 (delayed)
  • 1999
  • 1985
  • 1981

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