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 our Appraisal staff is currently working hard to add newly completed structures to the tax rolls. This process requires us to make field inspections in order to collect and confirm real property data. Our inspections of residential properties are limited to the exterior of the structure. Therefore, it is not necessary for anyone to be present for the inspection. However, commercial properties may require an interior inspection. The Assessor is required to appraise and list real property to the tax rolls annually. This program is required by the South Carolina Code of Laws Section 12-37-90.
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.
Any appeal received after January 15, 2021 must be processed for the 2021 tax year in accordance with the South Carolina Code of Laws Section 12-60-2510 (A)(4) which states in part, “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 2020 tax notices will be due by Friday, January 15, 2021; tax notices unpaid after this date will incur penalties for late payment.
Also, when you receive your 2020 tax notice or a 2020 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 in a timely manner will very likely 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 2020 tax year deadline to apply for the legal residence special assessment and the agricultural use special assessment is January 15, 2021.
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.