Department Functions

Annually prepares a complete listing and description of all taxable real and personal property within the county, political subdivisions, and special purpose districts; by owner, type of property, levy, location, and assessed value. Derived from the South Carolina Constitution, Article 10, paragraph 1 and general law are the powers and duties of the statutory office of county auditor to levy ad valorem taxes.

  • Calculates levies; determines and recommends annually certain mandated levies applicable to all assessed values
  • Levies for general obligation bonds for counties and schools
  • Levies for maintenance of school districts' minimum local financial effort
  • Levies for increases in maintenance and operation of special purpose districts
  • Makes appropriate changes to the tax duplicate Values and assesses certain classes of personal property, business property, motor vehicles, watercraft and aircraft based on guides provided by the Department of Revenue
  • Provides the schedule of assessed values and their descriptions with the resulting levies and taxes to the county official charged with the collection of taxes
  • Accepts applications for Homestead Exemption (a program for property owners over 65 years old, that allows them an exemption of $50,000 of the fair market value of their home)
  • Responsible for the discovery of all personal property subject to the ad valorem tax by the Constitution or general law in order that it may be assessed according to manuals and guidelines of the Department of Revenue
  • Sends tax returns to property owners that may use 6% homes as rental properties
  • Administers fees-in-lieu of taxes and joint county industrial parks revenue
  • Processes and calculates refunds and penalties
  • Prepares tax bills
  • Administers all phases of the motor vehicle law and maintains a county tax duplicate for motor vehicles separate from the county tax duplicate, and prepares the tax notice for all motor vehicles (except motor carriers normally trucks in excess of 20,000 pounds) which is then mailed by the Treasurer