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 Spartanburg County must conduct its next reappraisal of real property in 2018.This reappraisal is required by the South Carolina Code of Laws Section 12-43-217 and is our regularly scheduled Quadrennial reappraisal program.
South Carolina law mandates that property valuations be completed by December 31st of the fourth year of the scheduled five-year reappraisal cycle. The most recent county-wide reappraisal was implemented for tax year 2013 with market values established as of December 31, 2012. The law demands that the 2018 reappraisal be based upon market values established as of December 31, 2017.
The sole purpose of reappraisal is to ensure fairness in the property tax system.In a property tax system, a taxpayer’s fair share is determined by the value of the property he or she owns as compared to the value of the property owned by the other taxpayers in the jurisdiction.The value of property changes over time and some properties change in value more than others.If the values used for taxation purposes are not in line with current market values, there is no assurance that any taxpayer is being charged his or her fair share.
From the time your property is added to the tax rolls, the appraisal does not change unless there is an assessable transfer of interest, there is 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) or a reappraisal program. Fair and equitable taxes are not possible unless appraisals are made in light of current market conditions. Only real estate property values are affected by reappraisal. SC Law requires counties to implement reappraisal programs every five years. After implementing the 2018 program, work will begin on the 2023 program.Values of personal property such as cars, boats, and motorcycles are kept current through annual updates by the South Carolina Department of Revenue and Taxation.
We are tentatively scheduled to mail all properties in Spartanburg County a Reappraisal Change of Assessment Notification on August 1, 2018.Once the notifications are mailed the 90 day deadline to appeal the Change of Assessment Notifications will be October 31, 2018.
Any appeal received after October 31, 2018 must be processed for the 2019 tax year in accordance with the South Carolina Code of Laws Section 12-60-2510 (A)(3) which states, “In years when there is a notice of property tax assessment, the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment.”
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 2018 tax notices will be due by Tuesday, January 16, 2019; tax notices unpaid after this date will incur penalties for late payment.
Also, when you receive your 2018 tax notice or a 2018 change of assessment notification or any notification from my office please review the document to insure the property classification is correct. Please contact my office immediately if your property classification is incorrect.
Owner Occupied Legal Residence Real Property
Agricultural Real Property of Individuals
Agricultural Real Property of Certain Corporations
Other Real Property
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 2018 tax year deadline to apply for the legal residence special assessment and the agricultural use special assessment is January 16, 2019.
Tax notices and any subsequent mailings will be mailed to the last known address as indicated by the assessor records. It is the 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.