Helpful Information about Spartanburg County Assessor Data.

GIS Pin:	This number is the State Plane Coordinate Parcel Identification Number assigned by our Geographic Information System program.
Map #:	This is the original Tax Map Number. These numbers have perpetuated as parcels have been created since the original mapping project was undertaken in Spartanburg County in the mid 1960s.
Prop Type:	The property type is assigned to the parcel based on the dominant use of the property at the time it was listed and is used for the sole purpose of employee task assignments by the assessor. The type does not represent any restrictions on the property's use nor does it imply zoning. Multiple uses of property are typed based on their dominant or taxable use.
	RESIDNTL Residential property with an improvement or structure RES VAC Residential property which is vacant R IMP MH Residential property that is improved with a mobile home usually permanently attached. There may be a value for land and building. R VAC MH Residential property which is improved with a mobile home usually not permanently attached. Mobile home and land are separately taxed. MOB HOME Mobile home not permanently attached to the real estate MH STGE Mobile home used for storage only - not suitable for habitation R CONDO Residential condominium RES/COMM Residential owner occupied property in a commercial neighborhood FARM IMP Large rural tract of land with an improvement or structure FARM VAC Large rural tract of land with no structures or improvements F IMP MH Large rural tract of land improved with a mobile home usually permanently attached F VAC MH Large rural tract of land improved with a mobile home usually not permanently attached. Mobile home and land are separately taxed. COMMERCL Commercial property that has an improvement or structure COM VAC Commercial property which is vacant IND IMP Industrial or manufacturing property with an improvement or structure -assessed by the SC Department of Revenue IND VAC Industrial or manufacturing property that is vacant - assessed by the SC Department of Revenue UTIL IMP Utility property with an improvement or structure - assessed by the SC Department of Revenue UTIL VAC Utility property which is vacant - assessed by the SC Department of Revenue EX IMP Exempt property with an improvement or structure EX VAC Exempt property that is vacant EXIGOVMT Exempt property with an improvement or structure owned by a governmental entity - Federal, State or Local EXVGOVMT Exempt property that is vacant owned by a governmental entity - Federal, State or Local
Hmst Code:	This is the Homestead Exemption number assigned by the County Auditor based on an application by the taxpayer. If this section is blank, there is no Homestead Exemption.
Assmt Code:	These codes reflect which assessment ratio is used on the parcel. Section 12-43-220 of the South Carolina Code of Laws describes how property is to be assessed in South Carolina.
	OO Owner Occupied Legal Residence. The real property of persons who own and occupy their homes is assessed at 4% of market value. Taxpayers in this category are also eligible for property tax relief from a portion of the millage rate for schools. To receive this special assessment, the property owner must make application to the county assessor. AG Agricultural Property. Agricultural property of individuals is assessed at 4% of use value. To receive this special assessment, the property owner must make application to the county assessor. AC Agricultural Property - Corporation. Agricultural property of some corporations is assessed at 6% of use value. To receive this special assessment, the property owner must make application to the county assessor. MV Market Value. This code is applied to the market value estimate of properties that have been granted the agricultural special assessment - see above in codes AG & AC. EX Exempt. There is no appraised or assessed value for exempt property. ID Industrial. This assessment code represents manufacturing property that is appraised and assessed by the S.C. Department of Revenue. The appraised and assessed value information is available from the SCDOR. Phone 803-898-5472 or www.sctax.org UT Utility. This assessment code represents utility property that is appraised and assessed by the S.C. Department of Revenue and is regulated by the S.C. Public Service Commission. Information is available from SCDOR, phone 803-898-5483. RG Regular Assessment. All other property that is not assessed by one of the assessment codes above is assessed at 6%. Typically these properties are vacant lots, commercial businesses, second homes and rental properties.

(The County Assessor has jurisdiction over real property only) The scope of work performed by the Spartanburg County Assessor is based on requirements of the SC Code of Laws, SC Department of Revenue, SC Property Tax Regulations and county ordinances. The credibility of the assessor’s assignment and the data is measured in the context of the intended use. The intended use of the data is for the political subdivisions and their assigns who rely on ad valorem tax as a source of revenue. Use of the data by non-intended users for objectives inconsistent with the scope of work assigned to the assessor is prohibited.

The SC Freedom of Information Act requires that public records including computer data, prepared by or in the possession of the governmental entity be made available to the public in a form that is convenient and practical for use. The information provided on the web site is one way of fulfilling the county’s obligation. Back to main menu