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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.
The next reappraisal is in 2023. State law requires reappraisal every five years. The last reappraisal was in 2018.
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 inRoom 800 of the County Administration Building.
Agricultural Land Use Assessment
Homestead Exemption (Age or disability requirement)
South Carolina Tax Exemptions1. 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
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.