The Assessor’s Office classifies, maps, and appraises real property in Anderson County. Real property is defined as all land as well as any buildings, structures or improvements on that land.
Questions often asked at the Anderson County Assessor’s Office:
Why do I pay property tax?
Property tax is collected by local governments to provide for the many services most of us take for granted. Schools, police/fire protection, County roads, and public libraries are possible because of revenue from the property tax. We are all asked to pay our fair share of the cost of these services by paying tax in proportion to the taxable value of our property.
How is the valuation of my property determined?
The Assessor employs appraisers who go into the field to measure and add new construction and to field review each property for reassessment and update the property record. Each appraiser is responsible for a specific area of the County or a specific type of property (i.e. Residential Property; Commercial Property). For regular onsite inspections, the appraiser does not go into your home unless invited by the owner or in the event of the appeal of our taxable value. The appraisers travel in vehicles with an Anderson County Seal and must have a photo identification badge identifying themselves as Anderson County Appraisers. If individuals come to your door identifying themselves as someone from the Assessor’s Office, they must have their Anderson County issued badge displayed in full view for you to see. Ask to see their identification and check for the county Seal or county Logo on the vehicle, in addition to the county seal or logo each of our vehicles has a county government license plate. If they have neither of these types of identification, close the door and do what you feel is necessary for your safety. I would appreciate a call to my office telling us what happened, call 864-260-4028.
How is property taxed?
The property tax is determined by multiplying the taxable value or fair market value by the assessment ratio and then multiplying the assessment by the millage rate.
*THE FIGURES AND CALCULATIONS BELOW ARE EXAMPLES ONLY. PLEASE BE ADVISED THAT MILLAGE RATES CHANGE ANNUALLY AND DIFFER FOR SPECIAL TAX DISTRICTS. FOR MORE HELP CALCULATING TAXES PLEASE VISIT https://acpass.andersoncountysc.org/ AND CLICK ON THE PROPERTY TAX TAB TO ACCESS THE ONLINE TAX ESTIMATOR OR CONTACT THE AUDITOR’S OFFICE AT (864)260-4027.
THE BELOW EXAMPLE SHOWS THE CALCULATIONS FOR A PARCEL VALUED AT $50,000 WITH LEGAL RESIDENCE:
|$590||Total Tax before School Tax Credit|
|x||0.17||Millage Rate for School tax Credit|
|-||$340||Subtract this amount from “Total Tax before School Tax Credit”|
AN EXAMPLE OF THE TAX BILL FOR THE SAME PROPERTY VALUED AT $50,000 WITHOUT THE LEGAL RESIDENCE CALSSIFICATION IS:
|$885||Total Tax before School Tax Credit|
The South Carolina Constitution provides for the following ratios to be applied to the market or use value of property to arrive at the assessed value:
|ASSESSMENT RATIOS BY PROPERTY TYPE|
|Your Legal Domicile (Legal Residence)||4%|
|Commercial Property or Any Residential Property not your Legal Domicile||6%|
|Agriculture Real Property (Not corporately owned)||4%|
|Agriculture Real Property (Corporately owned)||6%|
What is the Solid Waste fee on my tax bill?
The Solid Waste fee is charged to every household in the County for the processing of trash once it reaches the County’s landfill. This is not for trash pick-up. If you have questions about this fee, call the Solid Waste Department at 260-1001.
How do I get the best tax rate for my home?
If you own a home, you want to be sure to obtain the 4% assessment rate if you live in the home as your legal residence (domicile). Otherwise, your tax rate will be 6%. To obtain the lower rate for legal residence, you will need to complete an application with the County Assessor. This should be done as soon as possible once you have moved into your home. This application may be filed any time before January 15, when taxes are due. Once you have filed this application, you will not need to complete another one unless ownership changes or use of the property changes.
Are there any available property tax breaks?
Each homeowner is allowed an exemption for legal residence (4% Ratio) on their domicile’s/home’s taxable value. The exemption includes calculation at the 4% Legal Residence ratio minus property taxes for school operating costs. The amount of the savings will vary depending upon the millage rate for the residential school tax credit for operating costs in the school district where you live. This exemption applies only to your legal residence (domicile), not second homes, vacation homes, or rental homes. A Legal Residence Application must be completed, filed, and approved to receive this exemption. Once the Legal Residence Application is completed and approved, the exemption will automatically be reflected in your tax bill each year as long as you continue to live in the home. Remember you only receive this exemption on one home (domicile).
The homestead exemption excludes the first $50,000 from the fair market value of your legal residence. Applications for the Homestead Exemption should be made at the County Auditor’s Office. Read more about Homestead Exemption on the Auditor's page.
For the surviving spouse for certain military veterans, service men, or law enforcement officers killed in the line of duty, a house and up to one acre of land on which the house is located are exempt from property tax. This exemption is also available for veterans who are totally disabled from a service related disability or the surviving spouse, and for paraplegics, hemiplegics or their surviving spouses. Applications should be made through the South Carolina Department of Revenue. Call (803) 898-5480 for information.
Is there a tax break for agricultural property?
Yes. SC Law provides for a substantial tax break on agricultural real property which is actually used for a bona fide agricultural operation. There are two parts of this benefit. First, if qualified, the property’s land value is based on the “Use Value” which is almost always considerably less that the property’s market value. The “Use Value” is based on the productive capability of the soil type or types on the property. Second, the assessed value is 4% of the “Use Value” except for some property owned by large corporations, for whom the applicable ratio is 6% of “Use Value.”
What must an owner do to get Agricultural Use Value?
It is the owner’s responsibility to make sure the initial application and any required future applications are filed with the Assessor’s Office by the first penalty date for taxes due for the first tax year in which the application for use value is claimed. No further application is required until the property ceases to be used for agricultural use or until the property is transferred.
What qualifies for Agriculture Use?
TIMBERLAND: If the tract of land is used to grow timber, the tract must be five (5) acres or more in size. Tracts of timberland of less than five (5) acres which are contiguous to or are under the same management system as a tract of timberland which meets the minimum acreage requirement are treated as part of the qualifying tract.
CROPLAND: To qualify for cropland or pasture, the tract must be ten (10) acres or more. Tracts of less than (10) acres which are contiguous to other such tracts which, when added together, meet the minimum acreage requirement, are treated as a qualifying tract. Cropland tracts of less than ten (10) acres may qualify if the owner earned $1000 of gross farm income for at least three of the five taxable years preceding the year of the application for agricultural use or will earn such income in 3 of the 5 subsequent years (subject to rollback tax if requirement is not met in that time period). The owner may be required to give written authorization consistent with privacy laws allowing the Assessor to verify farm income from the Department of Revenue and Taxation or the Internal Revenue Service. The owner may also be required to provide the Agriculture Stabilization and Conservation Service (ASCS) farm identification number of the tract and allow for verification with the ASCS office.
What are Rollback Taxes on Agricultural property?
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 year the property changes use, the agricultural assessment will be removed for that year and rollback taxes will be calculated on any of the five tax years immediately preceding the change in use, in which the real property was valued, assessed, and taxed as agricultural property. If the property is being sold, it is often determined at the closing whether the buyer or seller will pay the rollback taxes.
Does the value of my property ever change?
South Carolina’s Constitution requires that property be taxed fairly and equitably. When similar properties in the same taxing district are taxed differently, the system is unequal and unfair. From the time your real property first becomes taxable, the tax assessment does not change unless physical changes have been noted, there has been an Assessable Transfer of Interest or a new reassessment program is implemented. The South Carolina Department of Revenue authorizes a reassessment program to correct such inequities. Only real property values are affected by reassessment. Values of personal property such as cars, boats, and motorcycles are kept current through annual updates by the Department of Revenue.
If you add a room to your house or make other major improvements, your property value will increase to reflect the improvements. If your home is damaged, the value may be reduced upon appeal. If your home burns bring a copy of the fire report to the Assessor’s office.
In 2006 the South Carolina Legislature passed Act 388 which capped the taxable value on a real estate parcel at no more than a 15% increase between reassessments, if that property does not transfer. If a property transfers or is sold after December 31, 2006, and meets the criteria, that property goes on the tax records for property tax purposes at full fair market value in the year after the transfer regardless of the date of a reassessment. This is called an Assessable Transfer of Interest (ATI).
When is property reappraised?
The South Carolina Department of Revenue and Taxation requires the County to keep its market value for all real property up to date. The prior reappraisals for Anderson County were for 1982, 1988, 1992, 1996, 2001, 2006, 2011, and 2016. The implementation of the Reassessment takes effect for the following year but may be delayed an additional year. For example, the 2011 reassessment was implemented in 2013. The County’s next Reassessment will be for the year 2021 (valued as of December 31, 2021) and will likely be implemented in 2022. These reassessments occur on a five (5) year cycle. If the property is sold or transferred, it becomes an Assessable Transfer of Interest (ATI) and is taxed at full fair market value (with few exceptions) in the year after the transfer.
How is my property reassessed?
An appraiser from the Assessor’s Office visits your property and measures the structures to determine square footage. The appraiser also notes other information, including but not limited to the age of the structure, type of construction, type of heating and air conditioning, number of floors, and whether the structure has a garage, deck, swimming pool, or other amenities.
The appraiser then considers this information along with selling prices of similar properties in the area, how much it would cost to replace the property at current costs, and the general physical condition of the property. For certain commercial properties, an evaluation is made on how much income the property produces, what the operating expenses are and what kind of investment return can be reasonably expected. The appraiser also will visit the property to verify the information. With all of this information, the appraiser then sets the market/taxable value on your property.
How will I know if my property value changes?
Counties must mail a property tax assessment notice to all property owners whose property’s fair market/taxable value increases by $1,000 or more. Assessment notices must be sent to the person listed as property owner as of December 31 of the prior year.
The assessment notice is NOT a tax bill. The notice is simply to notify taxpayers of a change in their property’s value. Tax bills are mailed usually in October and must be paid by January 15.
The assessment notice includes your new market value, your new taxable value, the new assessment values, the assessment ratio, number of acres or lots, location of property, tax map number, the deadline to file an appeal of the classification and/or the valuation of your property, as well as the appeals procedure.
When the reassessment program is completed, counties must mail substantially all of the assessment notices by October 1 of the year the reassessment program will be implemented unless prior authorization to mail notices at a later date is granted by the South Carolina Department of Revenue. If most of the assessment notices are not mailed by October 1 and prior authorization has not been granted in a year of reassessment, the prior year’s property tax assessment must be used to calculate taxes for the current year.
What if I disagree with my property value?
If after receiving your assessment notice, you disagree with the new value assigned to your property, you have the right to appeal. An appeal must be filed in writing within 90 days of the date of the assessment notice. You must file your appeal with the County Assessor. In years where you do not receive an assessment notice, you have until January 15th (first penalty date) to appeal your values after you receive your tax bill in October. If you have already filed an appeal on your property during the tax year and that appeal has either been settled or time has elapsed since our response to the appeal, you have used your appeal rights for that year. You cannot initiate a second appeal on the same property in the same year (you can’t appeal twice in the same year). Additionally, it is important to ensure that the individual filing the appeal is authorized to do so. Section 12-60-90 of the S.C. Code of Laws effectively specifies who may file a real property appeal in the state of South Carolina.
In accordance with 12-60-2520(B) of The Code of Laws of South Carolina states "The protest must contain:
- the name, address, and telephone number of the property taxpayer;
- a description of the property in issue;
- a statement of facts supporting the taxpayer’s position;
- a statement outlining the reasons for the appeal, including any law or other authority, upon which the taxpayer relies; and
- the value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification.”
Please keep in mind it is imperative when filing a protest(appeal) to provide the Assessor with a copy of all information that supports the objection. Simply writing, too high or too low is not enough information for the appraisal staff to increase, reduce, rescind, or sustain the value of your property. The appraisal staff has based the valuations on the best information that we have available to us so, help us help you by supplying us with documentation that supports your opinion of value. In most cases, unsupported protests will result in there being no change to property value.
If you appeal your property value and the appeal is not settled by December 31, you must pay at least an 80% tax bill of the assessed value for the current year to avoid penalties and the property tax bill going delinquent. You must request in writing that you be billed 80% in order to avoid paying interest should your appeal not be successful. If the appeal is successful and you have paid the 100% bill earlier, you will be paid interest on any refund. Either an 80% or a 100% tax bill must be paid by January 15 to avoid penalties. Once the appeal is resolved, you may receive a refund or be expected to pay additional taxes, depending the result of the appeal. You must pay interest at the current prevailing rate on any outstanding taxes owed. Likewise, if your appeal is successful and your taxes are less than what you paid, the County will pay you interest on the amount refunded.
Will my taxes increase because of reassessment?
If it has been several years since your home has been reassessed, you will likely see an increase in your taxes. That’s because your home has previously been taxed at less than its fair market value. After Act 388 was passed, if your property has not transferred, it will be capped at no more than a 15% increase in taxable value.
How do I pay my property tax?
The County Treasurer or tax collector mails property tax bills during the fall of each year. You may pay your taxes by mail, or in person at the County Treasurer’s office. You may also pay your taxes online by credit card (for a fee). Property taxes are due no later than January 15 of the following year. For information about paying tax bills, contact the County Treasurer.
If you itemize your federal income tax deductions, you may need to pay your property tax before December 31 in order to claim the deduction for this year. If a lending company holds the mortgage to your house, the County Treasurer or tax collector may bill the mortgage company for your property tax. You may call the County Treasurer at (864) 260-4033 to make sure the mortgage company has paid the tax in your behalf.
My plat for a new parcel was just recorded. When do I get my new TMS# (Tax Map Number)?
If your plat causes a new parcel to be created and is not simply a plat of an existing lot of record, a new Tax Map Number will be assigned to it for the following tax year. Any change to a property during a given year, takes effect for the following tax year on the tax roll. These newly assigned tax map numbers are not released until all plats and deeds have been accounted for and processed for any given tax year. This usually occurs around February or March of the following year. Deeds, Plats, Mortgages, Permits, or Real Estate Listings which require a TMS Number can be filled out using the “Parent” TMS Number (The TMS Number of the Parcel that was divided) Example: Part of TMS# 000-00-00-000
Can I combine two adjoining lots into one Tax Map Number?
In order to be eligible, parcels must be contiguous, in the same exact ownership and ownership type (survivorship, tenants in common, etc.), have no more than one dwelling, be outside of a special tax district, have no delinquent taxes owed, and be approved by the Assessor and Development Standards or the proper city official. Please keep in mind that any change to the physical boundaries of a parcel may have negative tax implications including but not limited to the removal of any capped values currently present at the time the merge request, if approved, is executed. All changes approved and executed will be reflected in the subsequent years tax bill. In order to change this back to a prior form, sell off, or add a dwelling, etc, you will need to go through Planning/Development Standards for such approval. Once a merge request is executed, a separate form requesting property be split back out is required to explore the possibility of facilitating such a request.
How Do I De-Title a Mobile Home?
Speak to a Real Estate Attorney.
Assessor's Office Departments
The Assessor’s Office Appraisal Staff is staffed for a Deputy Assessor, a Chief Commercial Appraiser, a Chief Residential Appraiser, and eleven residential appraisers, all of whom are under the supervision of the Assessor. All appraisers are licensed through the SC Real Estate Appraisers Board. All meet federal and state requirements to appraise property as mass appraisers. On staff, we have certified general, certified residential, and licensed appraisers, many of which have a designation specifically for mass appraisal.
In the spring of the year, the appraisal staff site visits the properties that have had completed permits during the prior year (new construction). They also site visit properties that may have had a property split, property combined, or some other change to the property due to a newly recorded plat or deed. After these properties have been site visited, the Assessor’s Office sends out assessment notices for the properties that have increased in value over $1000 or had a change to the classification of their property (i.e., 4% legal residence, 6% other, agriculture use etc.). These notices are generally sent out in late summer or early fall and have printed on them the deadline in which the property may be appealed. During late fall and winter, the appraisers work their appeals and other site inspections relevant to the next reassessment. Also, during the year, the appraisal staff is reviewing and processing any applications for special assessments such as applications for agricultural use.
The appraisal staff is also constantly working and tracking sales for the next reassessment. Anderson County’s next scheduled implementation for the reassessment of over 120,000 parcels and mobile homes is Tax Year 2022.
It is virtually impossible to set up appointments for the properties that we site visit. So that the public will not be alarmed, all appraisers can be identified by a vehicle bearing the Anderson County seal or logo, a displayed County issued photo ID badge, and their appraisers’ license. Generally, the appraiser will go to the front door first and ring the doorbell and/or knock. If no one comes to the door, they will leave a door hanger. They will continue on with their visit which may require them taking some measurements around a house or outbuilding.
In addition to these jobs the appraisers perform daily, they have been called on to assess damages incurred during natural disasters. In such instances, the Assessor reports to the Emergency Preparedness Division an estimate of insured and uninsured property damages. This information is used to determine if the amount of damage meets the criteria for the County to request federal aid.
All appraisers are associate members of the South Carolina Association of Assessing Officials.
The Anderson County Assessor’s office aims to accurately maintain and update all property information. This includes the receipt and processing of all forms and applications, so that property classification, valuation, ownership, and description remain accurate and are displayed in accordance with the control date established in the SC Code of Laws. We recognize that the better our data, the better service we can provide those who rely on the Anderson County Assessor’s office to assist them. Whether we are assisting a real estate professional or a property owner trying to understand the process of ad valorem taxation we take great pride in offering exquisite customer service. So, we make every effort to remain up to date and accurate in all our records and regularly update our online data to reflect our in-house records. Our online data is available for purchase but it should be noted that the data must not be reproduced or redistributed for commercial use. Should you require any assistance from one our customer service or data processing specialists please do not hesitate to contact us at (864)260-4028 or Assessor@andersoncountysc.org. Our hours of operation are Monday through Friday 8:30 a.m. to 5:00 p.m.
The Assessor’s Office Mapping Department is responsible for the maintenance of the Anderson County Tax Map. Each parcel of land in Anderson County is mapped using ArcGIS Software which ensures a high-quality GIS base for the county. Our mapping department consists of three well-trained specialists whom are proficient in drawing accurate maps as well as having a good understanding of real estate title. When a deed or a plat for a portion of an existing lot has been recorded, our mapping team will make the appropriate changes to the map and the tax record. These changes, whether they be splits, combines, or any type of change of property, take effect for the following tax year.
Each year the mapping department is charged with the responsibility of maintaining the ownership, description, record and mapping of over 1,500 changes to property in Anderson County as well as verify the correct ownership of thousands of deeds. Our mapping department also delivers excellent customer service, by phone or in person, pertaining to parcel boundaries.
Annually, our mappers attend conferences and seminars to stay up to date on best practices in an effort to offer exceptional service to all Anderson County citizens.
Tax Map parcels can be seen by using the Anderson County Property Viewer. Parcel information can also be obtained through the Public Access System. For more information on these resources, please consult our help document or contact us at (864)260-4028 or Assessor@andersoncountysc.org. Our hours of operation are Monday through Friday 8:30 a.m. to 5:00 p.m.
|January 15||Previous Year's Real Estate Taxes Due - See Treasurer for more info. Real Estate Taxes and Delinquent Taxes: Last Day to appeal previous year's property values (so long as no other assessment notices have been sent showing an earlier deadline). Last Day to apply for Legal Residence or Agriculture Use for previous year.|
|January 30||Deadline to apply for 25% ATI Exemption on transfers occurring in the prior year(See Online Forms).|
|May 1||Deadline to apply for multi-lot discount. See SC State House website Title 12 Chapter 43 and scroll to Section 12-43-225 for additional rules and deadlines.|
|Late Summer/Early Fall||Assessment notices reflecting the prior year's new construction and other assessment notices whereby values have increased for some other reason (such as a transfer of property) are typically sent out with a 90-day deadline to appeal. Assessment notices are also sent throughout the year showing the results of an appeal. The property owner then has a 30-day notice to appeal further (to the board).|
|October||Real estate property tax bills are typically sent out in early October.|
|Mid-December||Rollback tax bills are mailed out with a 30-day deadline to pay without penalty|
|December 31||Deeds signed on or before the date, which change existing property lines (portion of an existing lot of record) will take effect for next year's taxes. Deeds should be recorded soon after signing. Plats recorded on or before this date will take effect for next year's taxes. Building Permits completed on or before this date will take effect for next year's taxes.|
SAVINGS ON PROPERTY TAXES
If you changed your legal residence during this year, purchased a new home, built a new home or simply moved to a different home you own, you must make application for legal residence on the new home for Tax Year as soon as possible. Once an initial application for classification of property as a legal residence is filed and approved, no further application is required to maintain that classification unless the status of the property changes such as an ownership change or you move your legal residence to another home you own. An application can be obtained in the Forms section below.
AGRICULTURAL USE VALUE
You must meet specific criteria to qualify for either farm use or timber management. If a property qualifies for the agricultural use classification for the first time during this year, an application to receive Agriculture Use Value for the year needs to be made as soon as possible. Even though the filing period for Agricultural use is year-round (The Ag Use deadline for each year is January 15th which is the first penalty date for taxes), the applications received later in the year may not reflect any adjustments to the initial tax bill. Please file as soon as feasible to avoid any delay or inconvenience in processing your application and receiving an accurate initial tax bill. Please remember Ag Use is not an exemption. Once the use changes from Ag Use, rollback taxes of up to five (5) years will apply dependent upon how long the property has carried the Ag Use classification.
If there has been a change in use where the property no longer qualifies for either legal residence or agricultural use value, it is the responsibility of the owner to notify the assessor's office within six (6) months of the change in use. Failure to do so could result in a significant penalty. A form can be obtained on our Forms Page.
MULTIPLE LOT DISCOUNT
The Requirements for the Multiple Lot Discount are as follows:
SECTION 12 43 225. Multiple lot discounts; eligibility.
(A) For subdivision lots in a plat recorded on or after January 1, 2001, a subdivision lot discount is allowed in the valuation of the platted lots only as provided in subsection (B) of this section, and this discounted value applies for five property tax years or until the lot is sold or a certificate of occupancy is issued for the improvement on the lot, or the improvement is occupied, whichever of them elapses or occurs first. When the discount allowed by this section no longer applies, the lots must be individually valued as provided by law.
(B) To be eligible for a subdivision lot discount, the recorded plat must contain at least ten building lots. The owner shall apply for the discount by means of a written application to the assessor on or before May first of the year for which the discount is initially claimed. After initially qualifying for the discount provided in this section, no further application is required, unless ownership of the property changes. A property owner may make a late application for the discount provided in this section until the thirtieth day following the mailing of the property tax bill for the year in which his discount is claimed provided the application is in writing and accompanied by a one hundred dollar late application penalty, payable to the county treasurer for deposit to the county general fund. The value of each platted building lot is calculated by dividing the total number of platted building lots into the value of the entire parcel as undeveloped real property.
(C) If a lot allowed the discount provided by this section is sold to the holder of a residential home builder’s license or general contractor’s license, the licensee shall receive the discount through the first tax year which ends twelve months from the date of sale if the purchaser files a written application for the discount with the county assessor within sixty days of the date of sale.
(1) For lots which received the discount provided in subsection (B) on December 31, 2011, there is granted an additional year of eligibility for that discount in property tax years 2012, 2013, 2014, and 2015, in addition to any remaining period provided for in subsection (B). If ten or more lots receiving the discount under this item are sold to a new owner primarily in the business of real estate development, the new owner may make written application within sixty days of the date of sale to the assessor for the remaining eligibility period under this item.
(2) For lots which received the discount provided in subsection (C) after December 31, 2008, and before January 1, 2012, upon written application to the assessor no later than thirty days after mailing of the property tax bill, there is granted an additional year of eligibility for that discount in property tax years 2012, 2013, 2014, and 2015. If a lot receiving the additional eligibility under this item is transferred to a new owner primarily in the business of residential development or residential construction during its eligibility period, the new owner may apply to the county assessor for the discount allowed by this item for the remaining period of eligibility, which must be allowed if the new owner applied for the discount within thirty days of the mailing of the tax bill and meets the other requirements of this section.
A form can be obtained in the Forms section below.
IF YOU WISH TO APPEAL THE ASSESSMENT ON YOUR PROPERTY:
If you received an assessment notice in the mail, the property taxpayer must serve written notice of objection to the Assessor within ninety (90) days from date of the assessment notice. Otherwise, you may appeal at any time during a given tax year, with January 15 of the following year being the deadline. The objection must address one or more of the following: fair market value, special use value, assessment ratio, or property tax assessment. The objection must also contain the name, address, and telephone number of the property taxpayer, a description of the property at issue, a statement of facts to support the taxpayer’s position, a statement outlining the reasons for the appeal, and the estimated or proposed fair market value of the property. Please provide the Assessor with a copy of all information that supports the objection.
Upon receipt of the objection, the Assessor will review the submitted information and schedule a conference to discuss the matter with the property taxpayer, and if warranted, will also conduct a review of the property at issue. The Assessor will provide a written response to the objection.
Within thirty (30) days of the Assessor's response, the property taxpayer may appeal to the Anderson County Board of Assessment Appeals ("Board") by providing written notice to the Assessor.
Within thirty (30) days of the receipt of the decision of the board, the property taxpayer may appeal such decision by requesting a contested case hearing before the South Carolina Administrative Law Judge Division.
State Law requires that you must pay 80% of tax calculated on the proposed assessment if it appears that the appeal will not be settled by December 31 of the tax year in question. With a written request, an 80% tax bill can be issued.
Review of assessment may result in any of the following actions: No change, a decreased assessment, or an increased assessment.
For more information see our Appeals Procedures Pamphlet.
|Board of Assessment Appeals|
|District 1||Mr. Ken Walker|
|District 3||Mr. David Phillips|
|District 5||Mr. William A. McClain|
|District 6||Mr. Eric McConnell|
|District 7||Mr. David J. Brousseau|
|Meetings are scheduled by the Assessor's Office & held in conference room|
Assessable Transfer of Interest (ATI)
REASSESSMENT OF REAL PROPERTY, POINT OF SALE AND WHAT THIS MEANS TO YOU!
Every five years, each County in South Carolina is required by State Law to reassess all property within the County’s jurisdiction. During a countywide reassessment, all real property within the county is reappraised at its current market value as of its reassessment date. New legislation requires that in the year in which a reassessment is implemented, each parcel of real property be adjusted for improvements and losses, and not increase more than 15 percent every five years unless an assessable transfer of interest occurs. The last reassessment in Anderson County was a 2016 reassessment (implemented in 2017) and the next is 2021 (likely to be implemented in 2022).
THE SOUTH CAROLINA REAL PROPERTY VALUATION REFORM ACT (ACT 388) WAS PASSED BY THE STATE LEGISLATURE IN 2006, THIS LEGISLATION INCLUDES THE FOLLOWING CHANGES:
- If real property has not been transferred or been improved, the increase in the fair market value of real property due to the reassessment is limited to fifteen percent (15%) of the prior year’s fair market value. This is also known as the 15% Cap on reassessment.
- If there has been an Assessable Transfer of Interest (ATI) (a term defined by State Law) during any given year after 2006, then the 15% Cap will not apply to that real property.
What is an ATI (Assessable Transfer of Interest)?
When one party transfers the ownership of real property to another party, that transfer is usually an ATI. Therefore, with some limited exceptions, most real property transfers are considered ATI’s. The limited exceptions are determined by state law and are listed at S.C. Code Ann. §12-37-3150 (1976, as amended). See Web Link below.
What does this mean?
- Most real property that is purchased or otherwise transferred during this year will be reassessed for next year at full fair market value, without the 15% Cap.
- Real property that is purchased or otherwise acquired in the future, with some limited exceptions, will be assessed at full fair market value in the tax year following the purchase or acquisition.
How will property owners be notified?
If you are an owner of a property whereby the market value and/or the taxable value has increased by more than $1000 as a result of an the ATI or the classification of the property has changed as a result of the ATI, Anderson County will mail you a Notice of Classification, Appraisal & Assessment of Real Estate showing the ATI value with the reason for change being “Assessable Transfer of Interest”, as required by State Law. Any other increase of $1000 or more in a real property’s total market or taxable value or the change in classification causing an increased assessment will generate an assessment notice from our office.
Questions may be directed to the Anderson County Assessor’s Office at (864) 260-4028.
FOR MORE INFORMATION ON ACT 388 AND WHAT IS AND WHAT IS NOT DETERMINED TO BE AN ATI, YOU MAY VISIT: http://www.scstatehouse.net/code/t12c037.htm (Section 12-37-3150)
South Carolina state law requires that each county within the state conduct a countywide reassessment every five years. A one-year extension is allowed by county ordinance. During a countywide reassessment, all real property within the county is reappraised at its current market value as of its reassessment date. New legislation requires that in the year in which a reassessment is implemented, each parcel of real property be adjusted for improvements and losses, and not increase more than 15 percent every five years unless an assessable transfer of interest occurs. Anderson County is currently scheduled to implement its next reassessment in tax year 2021 (likely to be implemented in 2022). Only real property values are affected by reassessment. Values of personal property such as cars, boats and motorcycles are kept current through annual updates by the Department of Revenue.
The Public Access System is a comprehensive record for use to the public. To access Parcel Information, accept the disclaimer, click Real Property, then Parcel Information. From there you can search by TMS Number, Owner Name, or Street Name. Once you are viewing an individual record, you will find details such as Owners Name, Mailing Address, Deed Info, Plat Info, Lot Number, Acreage, Ratio, Tax District, and much more.
The Property Viewer is an interactive map of Anderson County. Not only will you see parcel shapes and Tax Map Numbers, but many other layers as well. Roads, Aerial Photography, Municipal Boundaries, and Lakes are just a few of the many viewable layers. You may use the search functionality or use zoom/pan tools to find the property you're looking for. Please consult our online resources document for further directions on utilizing this service.
Directions for Online Real Property Tax Estimator:
-Click on “Public Access System” (first option on the second row under County Services & Requests)
This will open acpass.andersoncountysc.org
-Accept the Legal Disclaimer if shown on screen
-Choose “Taxes” located across top of screen
-Choose “Real Property Tax Estimator”
-Enter the value for which you want an estimate on (No Commas)
-Choose the Tax District* from the drop-down menu
-Choose Yes (4% rate) or No (6% rate) for Legal Residence
-Choose Yes or No for Homestead Exemption (if applies – this only calculates at the 100% qualification rate)
-Click “Submit” and your estimate is generated. You may print this page.
-If printer option is not showing, right click on the page & choose print from menu
-To generate another estimate, use the “back” button on your browser & we suggest you re-loading the page by using CTRL F5 before re-entering values.
*Tax Districts: If you need the tax district for a particular property, follow these steps:
- Click on “Public Access System” (first option on the second row under County Services & Requests)
This will open acpass.andersoncountysc.org
-Accept the Legal Disclaimer if shown on screen
-Choose “Real Property”, located across top of screen, then select “Property Search”
-Search by Owner Name (last name first), Taxmap or Street Name
-Select Property inquiring about
-The tax district is shown on the right-hand side under “Property Information”
The South Carolina Secretary of States provides this search tool which provides the registered agent for any given South Carolina Corporation or LLC.