Spartanburg County's Assessor

ACREAGE

The acreage on my tax notice is incorrect.

Research your deed or plat and call Mapping department (864) 596-2544.

ADDRESS CORRECTION

How can I have my mailing address corrected on my tax notice?

Call Clerical department (864-596-2544) or mail address request to Assessor’s Office, PO Box 5762, Spartanburg, SC 29304.

I am purchasing property under contract. Can tax notice be mailed to my address?

Yes, purchaser can receive tax notice, provided the contract for deed states purchaser’s responsibility to pay taxes. Call Clerical department for address change (864-596-2544).

APPRAISALS

How are appraisals determined?

Both mass appraisal and single-property appraisal are systematic methods for arriving at estimates of value. The scope and quality of the mass appraisal is measured with statistics developed from sales for the entire area appraised using the Assessor’s valuation model. For more information contact the commercial or residential appraisal departments of the Assessor’s office at 864-596-2544.

Why are similar properties appraised at different amounts?

Property Tax Reform Act #388 of 2006 and the voter referendum that followed changed the S.C. Constitution and effectively granted the authority to define market value for property tax purposes to the S.C. General Assembly. This authority is in addition to the market value definition found in the S.C. Constitution but may now be changed at the General Assembly’s discretion. The new definition limits valuation increases during reappraisals to 15% of the base year value (2007) or a current market value when an assessable transfer of interest occurs or the value as determined on appeal. Each property is taxed based on its own unique ownership and acquisition circumstance. Therefore, taxable values may differ greatly on similar properties.

When is the next reappraisal?

The next reappraisal is in 2008. State law requires reappraisal every five years. The last reappraisal was in 2003.

How do I appeal the appraisal?

Appraisals can be appealed by writing to the Assessor’s Office. Only written appeals are recognized as official. Phone calls cannot be considered official appeals unless they are followed up with a written document. See link for more information. http://www.spartanburgcounty.org/govt/depts/asr/appeals.htm

Can I sell my property for this appraisal?

County appraisal is done for property tax purposes only and does not restrict your asking price.

ASSESSED VALUE and APPRAISED VALUE (market value or capped value or tax value)

What is the difference between the appraised value and the assessed value?

The appraised value is the value estimate established by the Assessor from the last reappraisal program, an assessable transfer of interest, the value as a result of an appeal, or the value after new construction/remodeling. Appraised value may be capped based on the last reappraisal (15% limitation). The assessed value is the result of multiplying the assessment ratio by the appraised value.

CHANGE OF OWNERSHIP

I no longer own this property. What should I do with this tax notice?

If ownership transferred in current year, forward tax notice to new owner or contact closing attorney for advice. If ownership transferred after January 1st, the new owner will be updated to Assessor file for the following tax year. If ownership transferred last year, call the Clerical department for correction at 864-596-2544.

I have owned this property one or more years. I have not received a tax notice.

Call Clerical Department at 864-596-2544.

I purchased property this year. Will I get a tax notice?

Courtesy tax notices may be sent to new property owners in December. Call Clerical department for special mailing requests at 864-596-2544.

I recently divorced. How do I get former spouse's name removed from the tax notice?

For real property: Prepare a new deed and record at Spartanburg Register of Deeds office or provide copy of court order. For Mobile Home: Contact financing company for new title. Then take new title to mobile home department and apply for change of ownership permit in Room 800 of the County Administration Building.

EXEMPTIONS

What exemptions are available to taxpayers?

Owner Occupied Residential Assessment 4%. http://www.spartanburgcounty.org/govt/depts/asr/docs/SpecAssmntApp.doc
Agricultural Land Use Assessment http://www.spartanburgcounty.org/govt/depts/asr/docs/SpecAssmntApp.doc
Homestead Exemption (Age or disability requirement) http://www.spartanburgcounty.org/govt/depts/aud/HmstdTaxExmp.htm

SC Tax Exemption

Church organizations qualify for exemption from date of purchase.

2. Some individuals qualify for exemption such as;

a.	Disabled veteran, paraplegic, hemiplegic, or quadriplegic.
b.	http://www.sctax.org/NR/rdonlyres/122AD2DD-BD0D-445F-B89C-1F92C3ED8848/0/pt401.PDF

I applied for an exemption. Not shown on my tax notice.

Call Clerical department at 864-596-2544.

Church received tax notice. Should churches be automatically exempt of taxes?

Separate applications for exemption must be filed for each parcel of real estate. If a church changes its name, or acquires additional property, a new application is required. Once certified by the SC Department of Revenue, taxes will be exempted and prorated from date of transfer if applicable. http://www.sctax.org/NR/rdonlyres/122AD2Dd-BD0D-445F-B89C-1F92C3ED8848/0/pt401.PDF

MAPS

Are the maps on the Assessor's web?

Yes, http://www.spartanburgcounty.org/govt/depts/gis/docs/GISWebsiteInstructions.pdf and http://192.146.148.33/Freeance/Client/PublicAccess1/index.html?appconfig=PatriotWeb

Where can I get a topo map?

Contact Planning Department at 864-596-3570.

How did you get the legal description or the location address of the property?

Legal descriptions come from deeds and plats or are derived from the physical location of the property with roads and landmarks as identifiers. Call the Mapping department 864-596-2544. Location addresses are assigned by the County Addressing department 864-596-2005.

MOBILE HOMES

Why do I get separate notices for my land and mobile home?

Must meet mobile home/land combination requirements. They are two separate properties until combined. http://www.spartanburgcounty.org/govt/depts/asr/docs/mhguide.pdf

How can I combine my mobile home and land taxes?

File a request form to combine mobile home/land with Assessor. http://www.spartanburgcounty.org/govt/depts/asr/docs/mhguide.pdf A letter of approval will be issued if qualifications are met. *Note: Combination is only for the convenience of receiving one tax notice for both mobile home and land.

Do mobile homes depreciate every year?

Mobile homes are reappraised at the same time real estate is reappraised. Depreciation is determined at the time of appraisal. Call Mobile Home Division at 864-596-2544.

Mobile home burned years ago. Why am I still receiving tax notice?

A fire report must be submitted to the Assessor to determine when to remove the mobile home from tax roll.

Mobile home is unlivable. Do I have to continue paying taxes on it?

Call Mobile Home Division at 864-596-2544.

Why do I pay taxes on my mobile home if it will be moved out of the county?

The tax control date is December 31st prior to the tax year. Current year taxes must be paid in Spartanburg County. The county it is moving to will charge taxes the next year.

I moved my mobile home to another county. Why am I still receiving a tax bill?

Company or individual must purchase a moving permit to remove mobile home from tax roll and avoid future tax bills.

Why do I have to get a mobile home permit?

South Carolina Code of Laws Section 31-17-320 and Spartanburg County Ordinance # 491 requires mobile home owners to obtain a permit to move a mobile home into, within, or out of the county and to change the ownership of a mobile home.

How much does a mobile home permit cost?

Contact Mobile Home Division at 864-596-2544.

Mobile home no longer belongs to me. I continue to get a tax notice.

If sold current year, forward tax notice to new owner. Notify new owner to purchase a change of ownership permit through the Mobile Home Division at 864-596-2544. If sold prior year, call Mobile Home Division at 864-596-2544.

My mobile home was repossessed years ago. Why am I still receiving a tax notice?

Contact Mobile Home Division at 864-596-2544.

I purchased a mobile home/land package deal. My attorney handled my paperwork. Why is the mobile home still in the prior owner's name?

Mobile Home owner must file title, bill of sale or Form 400 with the Department of Motor Vehicles and obtain a change of ownership permit for the mobile home from the Mobile Home Division.

I purchased mobile home from a dealer or individual. I have not received tax notice.

Visit the Mobile Home Division to change ownership of mobile home and receive required decal.

I inherited mobile home from deceased relative. How do I get mobile home into my name?

If mobile home is paid for, the heir should submit will and title to the SC Highway Department for name transfer. Take new title to Mobile Home Division and apply for ownership permit. If mobile home is being financed, the heir should call the financing company for instructions.

I recently divorced. How do I get former spouse's name removed from the tax notice?

Contact financing company for new title. Take new title to Mobile Home Division and apply for change of ownership permit.

NAME CHANGE DUE TO MARRIAGE/DIVORCE

I married/divorced. How can I get my name changed on my tax notice?

A copy of court order or marriage license must be provided to correct Assessor file (remove or add last name). To correct name on deed, contact attorney.

OWNER/NAME SPELLING ERRORS

Additional owner names missing from tax notice.

Refer to deed.

1.	If names are on deed, call Clerical department to correct Assessor file at 864-596-2544.
2.	If names are not on deed, contact attorney to record corrective deed at Register of Deeds Office.

Names are misspelled on tax notice.

Refer to deed.

1.	If names are spelled correctly on deed, call Clerical department to correct Assessor file at 864-596-2544.
2.	If names are spelled incorrectly on deed, contact attorney to record corrective deed at Register of Deeds Office.

PROPERTY LOCATION

Tax notice has incorrect or incomplete property location. Am I being taxed for the right property and how can I get it corrected?

Go to Assessor file to check PROP DESC. Compare PROP DESC to legal description on property deed. http://www.spartanburgcounty.org/asrinfo/index.aspx

1.	If PROP DESC matches deed, the correct property is taxed. Call Planning department to update property location at 864-596-3570.
2.	If PROP DESC does not match deed, call Clerical department to research correct property at 864-596-2544. Please provide all supporting documentation.

REFUNDS

If I have been assessed at the wrong assessment ratio, how can I apply for a refund?

Claim for Refund Forms are available in Assessor’s office. Proper paid document required (original receipt, mortgage/escrow statement, or copy of cancelled check). Call Clerical department at 864-596-2544.

I applied for a refund and have not received it yet.

Call Clerical department at 864-596-2544.

ROLLBACK TAXES

I received a rollback tax notice(s). What is it for?

Any property that is classified and taxed as agricultural real property and whose use changes to something other than bona fide agricultural is subject to additional tax. This roll-back tax is computed as the difference between the taxes paid at the use value assessment and what taxes would have been paid had the property been assessed at fair market value. The roll-back may be applied to each of the previous five (5) years. Call Appraisal department at 864-596-2544.

TAXES

Why do the current and previous year taxes differ so much?

Difference could be due to changes in appraisal, assessment, millage rate, exemptions. Call Assessor’s Office at 864-596-2544.

How are taxes calculated?

Appraised Value X Assessment Ratio X Millage Rate (Tax Levy) = Property Tax Property Tax – State Property Tax Relief = Net Tax Due

Add land fill fee of $47.00 per single family dwellings; $47.00 per unit of multi-family dwellings. Call Auditor’s Office for tax estimate.

Can I appeal this year's taxes?

Taxes cannot be appealed. Appraisals can be appealed by writing to the Assessor’s office. Time limitations apply. See link for more information; http://www.spartanburgcounty.org/govt/depts/asr/appeals.htm or call Clerical department at 864-596-2544.

Can I pay these taxes under protest?

There is no provision to pay taxes under protest.

When are real estate taxes due?

January 15th to avoid penalties.

I never received my tax notice; have not received the duplicate tax notice I requested.

Call Clerical department at 864-596-2544.

My first tax notice was incorrect. I have not received revised tax notice yet.

Call Clerical department at 864-596-2544.

I received two tax notices with different tax amounts. Which is correct?

Call Clerical department at 864-596-2544.

Is it possible to pay taxes without tax notice in hand?

Taxes can be paid without tax notice. A tax receipt number or map reference number or the taxpayer name may be used to find the account to be paid. Please review before paying to make sure it is the correct one. Link to County Treasurer Office: http://www.spartanburgcounty.org/treasinfo/index.aspx

My mortgage company pays my taxes. Why did I receive tax notice?

The tax notice is sent to the property owner. Mortgage companies receive tax information upon request. Contact your mortgage company to confirm receipt.

TAX LEVIES

Why did the levy go up? How was the levy determined?

Call Auditor’s office at 864-596-2600. http://www.spartanburgcounty.org/govt/depts/aud/index.htm