Assessor Home

**REPORT RESIDENT EXEMPTION FRAUD**

OUR MISSION STATEMENT:

Identify, classify, appraise and assess residential, commercial, agricultural and vacant property in Beaufort County for advalorem taxation within the guidelines of the South Carolina Code of Laws, South Carolina Department of Revenue regulations and Beaufort County Ordinances.

Provide annual real estate assessments to the County Auditor. Provide other departments, outside agencies, utilities and the general public with current real estate information.

Reappraise and reassess all property every five years in accordance with Sections 12-37-3140 and 12-43-217 of the South Carolina Code of Laws.

Conduct informal hearings and participate in Administrative Law Judge hearings for real estate assessment appeals by property owners.

What this Office Does

  • Appraise real property and mobile homes for ad valorem tax purposes.
  • Handle appeals on the value of real property appraised by the Assessor’s office.
  • Review and approve or disapprove real properties for the legal residence special assessment. An application must be filed, and legal deadlines apply.
  • Review and approve or disapprove real properties for the agricultural use special assessments. An application must be filed and legal deadlines apply.
  • Handle appeals on legal residence and agricultural special assessments.
  • Produce an annual certified assessment roll for advalorem taxation for all properties within the Assessor’s jurisdiction.
  • Maintain records of deed sale transactions, building permits and other records necessary for a continuous reassessment program.     
  • Represent the County in property tax appeals to the Board of Assessment Appeals and the Administrative Law Judge Division.
  • Maintain inventory of mobile homes in the County.

This Office DOES NOT

  • Calculate real or personal property tax bills or send tax bills to tax payers (Contact Auditor’s Office).
  • Accept or process any real or personal property tax payments (Contact Treasurer’s Office).
  • Approve, grant or qualify the homestead exemption (Contact Auditor’s Office).
  • Approve or grant exemptions for disabled persons.
  • Appraise or assess manufacturing, railroad or utility property. Those properties are the responsibility of the South Carolina Department of Revenue.
  • Appraise or assess personal property such as cars or boats, airplanes, recreational vehicles, business personal property (Contact Auditor’s Office).
  • Handle delinquent tax bills, delinquent tax sales, or payments (Contact Delinquent Tax Collector’s Office).

Renting Primary Residences Assessed at 4%

Commencing in Tax Year 2014, the South Carolina General Assembly passed legislation increasing the number of allowable calendar year rent days from 14 to 72 days without forfeiture of the 4% resident property tax exemption. If a property currently receives the same exemption, ANY changes in rental status must be reported to the Assessor’s Office within 6 months of the date of change.

In cases of property rental, the administrative review of 4% Special Assessment Ratio applications now includes a requirement to file the Rental Addendum with the application.  Information requested includes but is not limited to such items as: rental history, rental marketing methods, accommodation tax reports, and Federal and State income tax returns including all schedules. We may also conduct onsite inspections of the subject property to ascertain occupancy status.

Declaration of rental history results in a 1-year exemption only and requires annual application.

 Property Tax Savings for Active Members of the Armed Forces

Active members of the Armed Forces who are residents of another state are considered residents domiciled in South Carolina as long as the member’s permanent duty station is in South Carolina.  PCS orders filed with the County Assessor is proof of the member’s duty station.  Application deadline is before the first penalty date for payment of taxes for the tax year the applicant claims eligibility.

In addition, if a member of the Armed Forces who received permanent change of duty station or temporary duty assignment for at least one (1) year regardless of assignment location and at the time of receipt of said orders was receiving the 4% ratio or then receives rental income from the property, the 4% residential ratio is retained for as long as the owner remains on active duty.  This does not apply if the owner or a member of the household claims the 4% ratio on another residence in this or any other state.  *Annual filing by January 15th is required in order to receive the property tax savings of the 4% Special Assessment ratio under this provision of the law.

Our normal business hours are Mon – Fri 8:00 am – 5:00 pm

Office Locations:
Beaufort Office
100 Ribaut Road
County Admin Bldg, Room 210
Beaufort, SC 29902
Phone : 843-255-2400
Fax: 843-255-9404
Mailing Address
P.O. Drawer 1228
Beaufort, SC 29901
Bluffton Office
4819 Bluffton Parkway
Myrtle Park Bldg, 3rd Floor
Bluffton, SC 29910
Phone: 843-255-2419
Fax: 843-255-9485
Hilton Head Office
539 William Hilton Parkway, Room  106
Hilton Head Island, SC 29926
Phone: 843-255-2425
Fax: 843-255-9486