Mission Statement

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. 

Other Useful Information

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.

2017 and 2018 levies for comparison purposes. The entity name is in the first column, the 2017 (prior year) levy is in the second column, the 2018 levy is in the third column. The variance is the last column. The red indicates the levies were reduced.