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Assessor

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1. The acreage on my tax notice is incorrect.

Research your deed or plat and Email [email protected]

2. How can I have my mailing address corrected on my tax notice?

Address Change requests must be accompanied by a photocopy of one piece of
identification. Accepted examples include; driver’s license, birth certificate, passport, or South
Carolina ID Card. If you are not the owner of record, ownership will need to be verified with a
copy of documentation. Signatures by agents or trustees must include authorization from owner
such as Power of Attorney, memorandum of Trust or Trust Agreement, etc. Email
[email protected] or mail address request to Assessor’s Office, PO Box 5762,
Spartanburg, SC 29304.

3. I am purchasing property under contract. Can tax notice be mailed to my address?

Yes, purchaser can receive tax notice, provided the contract for deed states purchaser’s
responsibility to pay taxes. Email [email protected]

4. How are appraisals determined?

Both mass appraisal and single-property appraisal are systematic methods for arriving at
estimates of value. The scope and quality of the mass appraisal is measured with statistics
developed from sales for the entire area appraised using the Assessor’s valuation model. For
more information contact the commercial or residential appraisal departments of the Assessor’s
Office Email: commercia[email protected] or [email protected].

5. Why are similar properties appraised at different amounts?

Property Tax Reform Act #388 of 2006 and the voter referendum that followed changed the S.C. Constitution and effectively granted the authority to define market value for property tax purposes to the S.C. General Assembly. This authority is in addition to the market value definition found in the S.C. Constitution but may now be changed at the General Assembly’s discretion. The new definition limits valuation increases during reappraisals to 15% of the base year value or a current market value when an assessable transfer of interest occurs or the value as determined on appeal. Each property is taxed based on its own unique ownership and acquisition circumstance. Therefore, taxable values may differ greatly on similar properties.

6. When is the next reappraisal?

The next reappraisal is in 2023. State law requires reappraisal every five years. The last reappraisal was in 2018.

7. How do I appeal the appraisal?

Appraisals can be appealed by writing to the Assessor’s Office. Only written and signed
appeals are recognized as official. Verbal appeals cannot be considered official appeals unless
they are followed up with a written document. See the Appeals page for more information,

8. Can I sell my property for this appraisal?

The assessor’s mass appraisal is performed for property tax purposes only and does not
restrict your asking price.

9. What is the difference between the appraised value and the assessed value?

The appraised value is the value estimate established by the Assessor from the last
reappraisal program, an assessable transfer of interest, the value as a result of an appeal, or
the value after new construction/remodeling. Appraised value may be capped based on the last
reappraisal (15% limitation). The assessed value is the result of multiplying the assessment
ratio by the appraised value.

10. I no longer own this property. What should I do with this tax notice?

If ownership transferred in current year, forward tax notice to new owner or contact closing
attorney for advice. If ownership transferred after January 1st, the new owner will be updated to
Assessor file for the following tax year. If ownership transferred last year, Email
[email protected]

11. I have owned this property one or more years. I have not received a tax notice.

For real property; research your deed or contract for deed and check to see if it is recorded.
If it is not recorded, record the contract in the Register of Deeds office and bring a copy of the
recorded document to the Assessor’s Office. If the document is recorded. Email
[email protected] with deed book and deed page number. For Mobile Home;
Take your title to the mobile home department and apply for change of ownership permit in
Room 800 of the County Administration Building.

12. I purchased property this year. Will I get a tax notice?

Duplicate tax notices may be sent to new property owners upon request. Email [email protected]

13. I recently divorced. How do I get former spouse’s name removed from the tax notice?

For real property: Prepare a new deed and record at Spartanburg Register of Deeds office. For Mobile Home: Contact financing company for new title.
Then take new title to mobile home department and apply for change of ownership permit in
Room 800 of the County Administration Building.

14. What exemptions are available to taxpayers?

Owner Occupied Residential Assessment 4%.

Agricultural Land Use Assessment

Homestead Exemption (Age or disability requirement)

South Carolina Tax Exemptions
1. Church organizations qualify for exemption from date of purchase.
2. Individuals qualify exemption for property owned if;
a. Disabled veteran, paraplegic, hemiplegic, quadriplegic, or surviving spouse of .
Occupies dwelling December 31st of the previous year.
b. http://www.sctax.org/NR/rdonlyres/122AD2DD-BD0D-445F-B89C-
1F92C3ED8848/0/pt401.PDF

15. Church received tax notice. Should churches be automatically exempt of taxes?

Separate applications for exemption must be filed for each parcel of real estate. If a church
changes its name, or acquires additional property, a new application is required. Once certified
by the SC Department of Revenue, taxes will be exempted and prorated from date of transfer if
applicable.
http://www.sctax.org/NR/rdonlyres/122AD2Dd-BD0D-445F-B89C-1F92C3ED8848/0/pt401.PDF

16. What are the fees on my tax notice?

1. County Landfill Fee Sec. 66-5 Spartanburg County Code. Sec. 66-5. –Service charge on
residential properties. An annual landfill service charge is hereby levied upon all residential
properties, including mobile home and farm residences, in the county. The service charge shall
be levied on individual residential units located in apartments and duplexes and on individual
mobile home parking spaces located in mobile home parks. The service charge shall be added
to the annual tax bill of the owners of such residential properties and collected at the same time
and subject to the same provisions as county taxes. Unpaid service charges shall constitute a
lien against the property charged, superior to all other liens and encumbrances except only the
lien for property taxes, and such unpaid service charges shall accrue interest and penalties as
provided for property taxes. The method provided in this section for the enforcement of the
collection of past due service charges shall not be the exclusive method of enforcing such
collections, and the council may enforce the collection of any service charge in any other lawful
manner.
2. The ordinance above refers to the county’s residential landfill fee enacted in 1980. There is
no provision for properties that qualify for a tax exemption under the State Code of Laws
(Section 12-37-220) to be excluded from the fee. The municipal fees may also be included on
exempt properties, so they would be receiving a bill for a fee on an otherwise tax exempt
property.
4. Municipal fees. These fees may consist of storm water fees, solid waste service fees,
property maintenance fees, or demolition fees, etc. Reference Sections 6-1-330, 5-7-300, 5-7-
80 and 48-14-120 of the SC Code of Laws. Municipal fees were added to the Assessor
database beginning with the 2011 tax year. We are required to manage the addition of the fees
to assessor database from a data file provided by the municipalities. If a change is warranted,
the municipality will execute refunds or adjustments directly to the taxpayer. The County is not
expected to reissue any tax bills due to any municipal fee changes. This includes requests for
combinations of parcels to avoid the fees. Taxpayer inquiries about the fees should be directed
to the appropriate municipality.
City of Spartanburg – 864-562-4510 Storm water fees and residential garbage fees are
combined and loaded as a single total fee called “CSFT” (City of Spartanburg Fee Total).
City of Greer – 864-848-2175 Total storm water and public service fee which was loaded as a
single total fee called “CGFT” (City of Greer Fee Total).
Town of Pacolet – 864-474-9504 Sanitation Fee based on the county’s existing landfill fee
residential unit indicator. The fee is $45 and is called “CPAC” (City of Pacolet).
City of Duncan – 864-439-4875 Public Works fee of $60 was loaded on each parcel in the City
of Duncan. The fee is called “CDUN” (City of Duncan).
City of Landrum – 864-457-3000 Landrum provided specific amounts to cover city expenses
for demolition and cleanup. The fee is called “CLFT” (City of Landrum Fee Total).

17. Are the maps on the Assessor’s Web?

Yes, Go to the GIS page for links to the online mapping programs.

18. Where can I get a topographical map?

Contact GIS Department at 864-596-2005.

19. How did you get the legal description or the location address of the property?

Legal descriptions come from deeds and plats or are derived from the physical location of
the property with roads and landmarks as identifiers. Location addresses are assigned by the
County Addressing department 864-596-2005.

20. Why do I get separate notices for my land and mobile home?

A mobile home is a separate asset than the land it is situated upon.

21. How can I combine my mobile home and land taxes?

To have your mobile home and land considered an asset, you must de-title the home.

22. Do mobile homes depreciate every year?

Mobile homes are reappraised at the same time real estate is reappraised. Depreciation is
determined at the time of appraisal. Email [email protected]

23. Mobile home burned years ago. Why am I still receiving tax notice?

A fire report must be submitted to the Assessor to determine when to remove the mobile
home from tax roll.

24. Mobile home is unlivable. Am I required to continue paying taxes on it?

Email [email protected]

25. Why do I pay taxes on my mobile home if it will be moved out of the county?

The South Carolina Code of Laws Section 31-17-360 states that if a mobile home is to be
removed beyond the taxable boundaries of the county, any taxes that have been assessed in
that calendar year must be paid in full; And, if the taxes have not yet been assessed for the
calendar year in which the move is being made, the Assessor shall provide the County Auditor
with an assessment and the Auditor shall apply the previous year’s millage.

26. I moved my mobile home to another county. Why am I still receiving a tax bill?

Company or individual must purchase a moving permit to remove mobile home from tax roll
and avoid future tax bills.

27. Why am I required to get a mobile home permit?

South Carolina Code of Laws Section 31-17-320 and Spartanburg County Ordinance # 491
(Spartanburg County Unified Lad Management) requires mobile home owners to obtain a permit
to move a mobile home into, within, or out of the county and to change the ownership of a
mobile home.
The South Carolina Code of Laws Section 31-17-340 states that decals are required on mobile
homes. A decal expires when ownership transfers, the decal is removed or not readable. The
decal is issued through the permitting process.

28. How much does a mobile home permit cost?

Contact Spartanburg County Building and Fire Codes at 864-596-2727.

29. Mobile home no longer belongs to me. I continue to get a tax notice.

If sold current year, forward tax notice to new owner. Notify new owner to purchase a
change of ownership permit through Spartanburg County Building and Fire Codes at 864-596-
2727.

30. My mobile home was repossessed years ago. Why am I still receiving a tax notice?

Email [email protected]

31. I purchased a mobile home/land package deal. My attorney handled my paperwork. Why is the mobile home still in the prior owner’s name?

Mobile Home owner must file title, bill of sale or Form 400 with the Department of Motor
Vehicles and obtain a change of ownership permit for the mobile home from Spartanburg
County Building and Fire Codes at 864-596-2727.

32. I purchased mobile home from a dealer or individual. I have not received a tax notice.

Visit the Mobile Home Division to change ownership of mobile home and receive required
decal.

33. I inherited mobile home from deceased relative. How do I get mobile home into my name?

If mobile home is paid for, the heir should submit will and title to the SC Highway Department
for name transfer. Take new title to Spartanburg County Building and Fire Codes at 864-596-
2727 and apply for ownership permit. If mobile home is being financed, the heir should Email
[email protected] or the financing company for instructions.

34. Additional owner names missing from tax notice.

Refer to deed.
1. If names are on deed, Email [email protected].
2. If names are not on deed, contact attorney to record corrective deed at Register of
Deeds Office.

35. Names are misspelled on tax notice.

Refer to deed.
1. If names are spelled correctly on deed, Email [email protected] .
2. If names are spelled incorrectly on deed, contact attorney to record corrective deed at
Register of Deeds Office.

36. Tax notice has incorrect or incomplete property location. Am I being taxed for the right property and how can I get it corrected?

Go to Assessor file to check PROP DESC. Compare PROP DESC to legal description on
property deed. http://qpublic.net/sc/spartanburg/search.html
1. If PROP DESC matches deed, the correct property is taxed. Email
[email protected] or Planning Department to update property location at
864-596-3570.
2. If PROP DESC does not match deed, Email [email protected] to
research correct property. Please provide all supporting documentation.

37. If I have been assessed at the wrong assessment ratio, how can I apply for a refund?

Claim for Refund Forms are available in Assessor’s office. Proper paid document required
(original receipt, mortgage/escrow statement, or copy of cancelled check).
Email [email protected]

38. I applied for a refund and have not received it yet.

Email [email protected]

39. I received a rollback tax notice(s). What is it for?

Any property that is classified and taxed as agricultural real property and whose use
changes to something other than bona fide agricultural is subject to additional tax. This rollback
tax is computed as the difference between the taxes paid at the use value assessment and
what taxes would have been paid had the property been assessed at fair market value. The
roll-back may be applied to each of the previous five (5) years. Email
[email protected]

40. Why do the current and previous year taxes differ so much?

Difference could be due to changes in appraisal, assessment, millage rate, exemptions.
Email [email protected]

41. How are taxes calculated?

Appraised Value X Assessment Ratio X Millage Rate (Tax Levy) = Property Tax Property Tax – State Property Tax Relief = Net Tax Due Add land fill fee of $64.00 per single family dwellings; $64.00 per unit of multi-family dwellings. Email [email protected] or contact Auditor’s Office for tax estimate.

42. Can I appeal this year’s taxes?

Taxes cannot be appealed. Appraisals can be appealed by writing to the Assessor’s office.
Time limitations apply. Email [email protected]

43. Can I pay these taxes under protest?

There is no provision to pay taxes under protest.

44. When are real estate taxes due?

January 15th to avoid penalties.

45. I never received my tax notice; have not received the duplicate tax notice I requested

Email [email protected]

46. My first tax notice was incorrect. I have not received a revised tax notice yet.

Email [email protected]

47. I received two tax notices with different amounts. Which is correct?

Email [email protected]

48. Is it possible to pay taxes without tax notice in hand?

Taxes can be paid without tax notice. A tax receipt number or map reference number or the
taxpayer name may be used to find the account to be paid. Please review before paying to
make sure it is the correct one.

49. My mortgage company pays my taxes. Why did I receive tax notice?

The tax notice is sent to the property owner. Mortgage companies receive tax information
upon request. Contact your mortgage company to confirm receipt.

50. Why did the levy go up? How was the levy determined?

Email Assesso[email protected] or Auditor’s office at 864-596-2600.