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Office of Assessor

Location:
Administration Building
Main Level, Suite 800
366 North Church St.
Spartanburg, SC 29303

Hours:
8:30 - 5:00
Monday - Friday

Department Head:
Earl N. Alexander, II
(864) 596-2544 (Phone)
(864) 596-2223 (Fax)
assessor@spartanburgcounty.org

 

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Office of Assessor

Dear Spartanburg County Citizens,

As your Spartanburg County Assessor, it is my privilege to share with you the latest available Spartanburg County real property information. Therefore, I want you to know that my office is currently finalizing our 2014 valuations for certification to the County Auditor.

Once the valuations are complete we will mail change of assessment notifications to properties that incurred an assessable transfer of interest, a change to the property that will affect the market value (such as a new structure, an addition to an existing structure, the removal of a structure, a change in the use of land, a change in the size of the land), or if the property has sold. Our tentatively scheduled date for mailing the change of assessment notifications is October 15, 2014. The appeal period for the 2014 tax year will end on January 15, 2015.

Any appeal received after January 15, 2015 must be processed for the 2015 tax year in accordance with the South Carolina Code of Laws Section 12-60-2510 (A)(4) which states, "...An appeal submitted before the first penalty date applies for the property tax year for which that penalty would apply.  An appeal submitted on or after the first penalty date applies for the succeeding property tax year."

Please remember, filing an appeal does not extend the time to pay your tax notice. The tax notice must be paid by the due date.  Penalties will apply if the tax notice is not paid by the date indicated on the notice.  Upon resolution of the appeal, an adjusted tax notice will be prepared and the difference, if any, will be refunded or billed accordingly. The 2014 tax notices are due by Thursday, January 15, 2015; tax notices unpaid after this date will incur penalties for late payment.

Also, when you receive your 2014 tax notice or a change of assessment notification please review the document to insure the property classification is correct. Please contact my office immediately if your property classification is incorrect.

Property Classification

Assessment Ratio

Jurisdiction

Owner Occupied Legal Residence Real Property

4%

County Assessor

Agricultural Real Property of Individuals

4%

County Assessor

Agricultural Real Property of Certain Corporations

6%

County Assessor

Other Real Property

6%

County Assessor

If you are eligible for the owner occupied legal residence special assessment or the agricultural use special assessment and fail to file the proper application, your tax liability may be over three times higher because it will be classified at the other real property rate. Failure to apply may delay a revised tax bill beyond December 31st, it will disrupt payments and balances of escrow accounts with your mortgage company and it will affect the county’s total assessment base, which is used to calculate millage rates. The 2014 tax year deadline to apply for the legal residence special assessment and the agricultural use special assessment is January 15, 2015.

Tax notices and any subsequent mailings will be mailed to the last known address as indicated by the assessor records. It is taxpayer’s responsibility to notify the Assessor’s Office of mailing address changes and property classification changes.

Please feel free to contact me - or any member of my staff - if you have questions.

Sincerely,

Earl N. Alexander, II
County Assessor

 
THE 2014 TAX YEAR DEADLINE TO APPEAL IS JANUARY 15, 2015
Filing an appeal will not extend the time to pay your tax notice. The 2014 Tax Notices are due by Thursday, January 15, 2015; tax notices unpaid after this date will incur penalties for late payments.
 
The information on these web pages is a brief description of the everyday duties in the Spartanburg County Assessor's office. If you need more information, please feel free to call or come by our office. We are located in downtown Spartanburg in the County Administration Building Room 800.