TO CONTACT THE COUNTY AUDITOR, SHARON WEST OR A MEMBER OF HER STAFF, PLEASE CALL 864-596-2600 (8:30 a.m. TO 5 p.m)
OR EMAIL SHARON : [email protected]
The County Auditor, an elected official, maintains records on all County real estate and personal property assessed valuations and computes the millage rate to produce revenue to be collected for all taxing entities in Spartanburg County. Provides Homestead Exemption for the disabled and the senior citizens of the County.
Notice Regarding Application of Penalty
Attorney General Opinion, “where county mails a tax notice to an address which the county believes will provide notice to the property owner of the amount of taxes owed on such property, any late payment of the taxes on such property will be subject to penalty under S.C. Code Ann. Section 12-45-180 where the person authorized to send the notice exercised diligence to ascertain the correct address of the property owner or used an address consistent with the intentions of the property owner. 1994 Op Atty Gen, No 94-23, p 58.
NOTE: Real and personal tax must be paid by the penalty date shown on the notice, regardless of any appeals pending or the law requires that the penalty be applied.
2023 BUSINESS PERSONAL PROPRETY TAXES ARE FILED WITH THE SOUTH CAROLINA DEPARTMENT OF REVENUE.
AS OF JANUARY 1, 2023- YOU ARE REQUIRED TO FILE YOUR BUSINESS PERSONAL PROPERTY TAXES WITH THE SOUTH CAROLINA DEPARTMENT OF REVENUE.
SHOULD YOU NEED TO FILE A CLAIM FOR TAX YEAR(S) 2022 AND BACK- YOU WILL STILL NEED TO FILE WITH SCDOR.
YOU WILL FILE AT
SHOULD YOU HAVE ANY QUESTIONS CONCERNING YOUR
BPP RETURN AND HOW TO FILE. PLEASE CONTACT SCDOR
Other Useful Information
- Ad Valorem Tax Analysis 2022 (GASB #77 Disclosure)
- Business Personal Property Information
- 2023 Vehicle High Mileage Chart
- Map of County Tax Districts
- 2021 Tax Year Fee in Lieu of Tax (FILOT)/Ad Valorem Tax Analysis (GASB # 77 Disclosure)
- 2021 Levy Sheet showing millage rate for all taxing districts in Spartanburg County
- 2021 Town Levy sheet
- 2022 Levy Sheet showing millage rate for all taxing districts in Spartanburg County
- South Carolina Department of Motor Vehicles
- South Carolina Department of Natural Resources
Out of State Tags
To report an out of state tag, please call 864-596-2600.
Give us the tag number and the address where vehicle was seen.
You will remain anonymous.
Property Value Increases and Levy/Millage Comparison
SC§12-43-217 requires that once every fifth year each county or the State shall appraise and equalize those properties under its jurisdiction. The valuation process must be completed by December of the fourth year and implemented the fifth year.
§12-43-210 requires the County Assessor to review and adjust the appraisal on property every fifth year. The process for a taxpayer to appeal the appraisal of his property and the time frame for the appeal is also mandated by SC Title 12.
In a year of reappraisal all counties must roll back the millage for all taxing entities (except bond millage) pursuant to §12-37-251. The entities include school districts, fire districts, water and sewer districts, the county and any other entity for which a property tax is collected.
§12-43-285(A) state, “The governing body of a political subdivision on whose behalf a property tax is billed by the County Auditor shall certify in writing to the County Auditor that the millage rate levied is in compliance with laws limiting the millage rate imposed by that political subdivision”.
The last reappraisal done in Spartanburg County was 2013, so 2018 was a legally mandated reappraisal year.