Jasper County Assessor's Office
Susan L Waite, Assessor
358 Third Avenue
PO Box 837
Monday - Friday 9:00AM - 5:00PM
Welcome to the Jasper County Assessor's Office
This office welcomes the opportunity to serve the citizens of Jasper County and surrounding areas. We hope this information provides answers to some of your questions.
The information on this site has been prepared as a public service to you. We will make every effort to keep this information current. To search property records click here.
Thank you for visiting. Please contact our office with any questions concerning the Assessor's Office.
What this office does:
• Appraise real property and manufactured homes for ad valorem tax purposes
• Handle appeals on the value of real property appraised by the Assessor’s office (see Frequently asked questions)
• Review and approve or deny real properties for the legal residence special assessment. An application must be filed, and legal deadlines apply.
• Review and approve or deny real properties for the agricultural use special assessments. An application must be filed and legal deadlines apply.
• Handle appeals on legal residence and agricultural special assessments of properties that have been denied.
• Produce an annual certified assessment roll for ad valorem taxation for all properties within the Assessor’s jurisdiction
• Maintain records of deed transactions, building permits, tax maps and other records necessary for a continuous reassessment program
• Represent the County in property tax appeals to the Board of Assessment Appeals and the Administrative Law Judge Division
• Enforce County ordinances regarding the transportation of manufactured homes
• Maintain the inventory of manufactured homes in the County
This office DOES NOT
• Calculate real or personal property tax bills or send tax bills to tax payers (See the Auditor’s Office website.)
• Accept or process any real or personal property tax payments (see the Treasurer’s Office website for contact information)
• Approve, grant or qualify the homestead exemption (see the Auditor’s Office website)
• Approve or grant exemptions for disabled person(s)
• Appraise or assess manufacturing, railroad or utility property. Those properties are the responsibility of the SC Department of Revenue.
• Appraise or assess personal property such as cars or boats, airplanes, recreational vehicles, business personal property (see Auditor’s Office)
• Handle delinquent tax bills, delinquent tax sales, or payments (see Delinquent Tax Office website for contact information on delinquent property)
Frequently Asked Questions
Q. How do I get the best tax rate for my home?
A. If you own a residence, you want to be sure to obtain the 4% assessment rate if you live in the residence as your primary place of residency. All properties that are not owner-occupied will be assessed at a 6% assessment rate. To obtain the 4% assessment rate, you or your agent will need to complete a legal residence application and file with the county assessor. This should be done as soon as your deed or bond-for-title is recorded and you move into your home, but may be filed any time before the first penalty date, when taxes are due (January 15). If a person signs the legal residence certification, obtains the 4% assessment rate, and is thereafter found not eligible, or loses eligibility. The property will be re-taxed at the 6% rate.
Q. How often does a county wide reassessment occur?
A. Once every fifth year, each county in South Carolina must reassess the properties under its jurisdiction. Property valuation must be complete at the end of the fourth year. Counties are on a staggered reassessment schedule. The Assessor must notify every person who is listed as the property owner as of December 31 of the prior year of any change in value or classification if the change is $1,000 dollars or more. In the fifth year, the County shall implement the reassessment program and assess all property on the newly appraised values.
Q. Why reassess?
A. Reassessment is required by law.
South Carolina Code of Laws Section 12-43-217. Quadrennial reassessment; postponement ordinance:
(A) Notwithstanding any other provision of law, once every fifth year each county or the State shall appraise and equalize those properties under its jurisdiction. Property valuation must be complete at the end of December of the fourth year and the county or State shall notify every taxpayer of any change in value or classification if the change is one thousand dollars or more. In the fifth year, the county or State shall implement the program and assess all property on the newly appraised values.
(B) A county by ordinance may postpone for not more than one property tax year the implementation of revised values resulting from the equalization program provided pursuant to subsection (A). The postponement ordinance applies to all revised values, including values for state-appraised properties. The postponement allowed pursuant to this subsection does not affect the schedule of the appraisal and equalization program required pursuant to subsection (A) of this section.
All properties in this county were last reassessed in 2010. But these values changed over time, and properties in areas that are developing quickly appreciate more rapidly than properties in established areas where little change has taken place.
Q. What County Office is responsible for reassessment?
A. The Jasper County Assessor who’s duties includes:
South Carolina Code of Laws Section 12-37-90:
The assessor is responsible for the operation of this office and shall:
• maintain a continuous record of recorded deed transactions, building permits, tax maps, and other records necessary for a continuing reassessment program;
• diligently search for and discover all real property not previously returned by the owners or their agents or not listed for taxation by the county auditor, and list such property for taxation in the name of the owner or person to whom it is taxable;
• when values change, reappraise and reassess real property so as to reflect its proper valuation in light of changed conditions, except for exempt property and real property required by law to be appraised and assessed by the department, and furnish a list of these assessments to the county auditor;
• determine assessments and reassessments of real property in a manner that the ratio of assessed value to fair market value is uniform throughout the county;
• appear as necessary before an appellate board to give testimony and present evidence as to the justification of an appraisal;
• have the right of appeal from a disapproval of or modification of an appraisal made by the Assessor;
• perform duties relating to the office of tax assessor required by the laws of this State;
• be the sole person responsible for the valuation of real property, except that required by law to be appraised and assessed by the department, and the values set by the assessor may be altered only by the assessor or by legally constituted appellate boards, the department, or the courts;
• have the right to enter and examine all new nonresidential buildings and structures and those portions of an existing nonresidential building or structure covered by a building permit for renovations or additions.
Q. How is property reassessed?
A. Real property is reassessed at fair market value using a "Mass Appraisal" process which may be described as:
• “The process of valuing a universe of properties as of a given date using standard methodology, employing common data, and allowing for statistical testing.”
• It may also be described as the "appraisal of multiple properties", as of a given date, by a systematic and uniform application of appraisal methods and techniques that allow for statistical review and analysis of results. A mass appraisal establishes an individual property value (result) for each property in a group of properties as of a certain date"(date of value) .
Q. Who is responsible for the taxes if a property is sold after December 31st?
A. The tax bill will bear the name of the assessed owner as of December 31. If you receive a tax bill for the sold property, please forward it to the new owner since the new or current owner is responsible for all taxes once the sale is finalized.
Q. What should I do if I recently sold my property, but I received a tax bill?
A. The tax statement may either be forwarded on to the purchaser or returned to the Auditor’s Office. If you choose to return the statement please note the purchaser's name and address.
Q. What if I change my mailing address?
A. It is the responsibility of the property owner to notify the Assessor's Office of any change in mailing address. To protect the taxpayer from an erroneous address change, the address used by the Assessor's Office will not be changed without the property owner's written consent. For your convenience, you may download a Mailing Address Change Form from this site, complete and mail. Every year, hundreds of people don't receive the notices the Auditor sends because they have not kept us advised of their changed addresses. Don't let this happen to you!
Q. What happens if I buy a manufactured home on which the taxes are not paid?
A. Property taxes are a lien on the property. If the above happens, you would in effect be purchasing a tax lien along with the manufactured home. To ensure this does not happen to you, you should contact the Delinquent Tax Office (843-717-3610) to verify if the taxes are current and make sure that you are not inheriting unpaid delinquent taxes before you purchase the manufactured home.
Q. My property is mortgaged. Do I pay the taxes?
A. Your mortgage company usually pays your property taxes. Property owners whose mortgage company pays the property taxes may NOT receive a tax bill. If you receive a bill, it is your responsibility to forward it to your mortgage company for payment. The property owner is responsible to make sure that the mortgage company has paid the property taxes owed.
Q. Who determines the amount of taxes I pay?
A. While the County Assessor determines the value of the property for tax purposes, the local taxing authorities (County, City, School District, Fire District, Water and Sanitation Districts, etc.) decide how much money is required to provide services and establish the millage rate.
Three major phases of the real property taxation process:
1. Real Property appraisal and assessment (County Assessor)
2. Budget and tax levy (School Board, Commissioners, and other taxing authorities)
3. Tax billing and collection (Tax Collector)
The County Assessor is involved in the first phase as described below:
The Budget divided by taxable portion of assessed value = Tax Rate
(the budget is determined by the School Board, Commissioners, and other taxing authorities)
The County Assessor determines assessed value.
Tax Rate multiplied by the taxable portion of assessed value = Tax Bill
The County Assessor is not the Tax Collector and the County Assessor has nothing to do with the total amount of taxes collected. However, as a property owner, you are not only interested in what value the County Assessor places on your property, but in the way the amount of taxes you pay is determined.
Qualifications - Requirements
Agricultural real property which is actually used for such purposes and meets certain size or income restrictions, not including, however, a corporation which is the owner or lessee except for certain corporations which do not:
1. Have more than 10 shareholders
2. Have as a shareholder a person (other than an estate) who is not an individual
3. Have a nonresident alien as a shareholder, and
4. Have more than one class of stock
Timberland tracts must be at least five acres. Tracts of timberland must be devoted actively to growing trees for commercial use. Tracts of timberland less than five acres may be eligible for agricultural classification if any of the following conditions are met.
1. The tract is contiguous to another timberland tract of at least five acres.
2. The tract is under the same management system as another qualifying timberland tract.
3. The tract is owned in combination with non-timberland tracts that qualify as agricultural real property.
Non-timberland (cropland) tracts must be at least 10 acres. Tracts of non-timberland less than 10 acres may be eligible for agricultural classification if any of the following conditions are met:
1. Contiguous tracts with identical ownership meet the minimum acreage requirement when added
2. The person making the application earned at least $1,000 gross farm income in at least three of the past five years or at least three of the first five years if this is an initial application.
3. The property has been owned by current owner or immediate family member of the current owner
for at least ten years ending January 1, 1994 and the property is classified as agricultural real property for tax year 1994.
Definition of Agricultural Real Property
Agricultural real property shall mean any tract of real property which is used to raise, harvest or store crops, feed, breed, or manage livestock, or to produce plants, trees, fowl, or animals useful to man, including the preparation of the products raised thereon for man's use and disposed of by marketing or other means. It includes, but is not limited to, such real property used for agricultural, grazing, horticulture, forestry, dairying, and mariculture. In the event at least 50% of real property tract shall qualify as "agricultural real property", the entire tract shall be so classified, provided no other business for profit is being operated thereon. The term "agricultural real property" shall not include any property used as the residence of the owner or others in that the taxation of such property is specifically provided for in Section 2 (C) and (E) of Act 208.
Rollback Tax Estimation Formula
1. Find the current Market Value of subject property
2. Multiply the Market Value X .06
3. Find the current Assessed Value of subject property
4. Compute the difference of Line 2 & Line 3
5. Multiply this difference by the Millage Rate, for each tax year being rolled back on.
Note: Rollback tax estimates should be computed for five (5) years. Start with year property was split, and work backward four (4) years.
Q. Is there a tax break for agricultural property?
A. Yes, SC Law provides for a substantial tax break on agricultural real property which is actually used for a bona fide agricultural use. There are two parts to this benefit. First, if qualified, the property's taxable value is based on "Use Value", which is less than the property's "Market Value". The "Use Value" is based on the productive capability of the soil type or types of the property. Second, the assessed value is 4% of the "Use Value", unless the property is owned by a corporation with ten (10) or more stockholders, then the applicable ratio is 6%.
Q. What must an agricultural real property owner do to get this tax benefit?
A. The owner must file an application with the Jasper County Assessor. The filing period is January 1 through January 15 of the following year. Once the initial application is filed, it will automatically be renewed each year until there is a change in the property use/or a change in title. If a new application is required, one will be mailed on each previously qualified property to the owner's last known address. It is the owner's responsibility to make sure applications are timely filed.
Q. Is there a tax break for individuals 65 or older/100% disabled?
A. Contact the Jasper County Auditor at 843-717-3605 for details about the HOMESTEAD Exemption.
Q. Is there a tax break available to full-time residents?
A. Yes, State Law provides for a 4 percent property assessment ratio on primary residences.
Effective for property tax years beginning after 2006 and to the extent not already exempt for Homestead purposes, one-hundred percent (100%) of the Fair Market Value of owner-occupied residential property eligible for and receiving the Special Assessment Ratio of 4% is EXEMPT from all property taxes imposed for school operating purposes but does not include millage imposed for debt purposes. This is an exemption granted to homeowners who have qualified for and received the special assessment ratio of 4%.
Application for the Special Assessment Ratio of 4% is available on our website under online forms. Applicant(s) must sign and certify to the following:
“Under penalty of perjury, I certify that: (A) the residence which is the subject of this application is my legal residence and where I am domiciled at the time of this application and that neither I, nor any member of my household claim to be a legal resident of a jurisdiction other than South Carolina for any purpose; and (B) that neither I nor any member of my household claim the special assessment ratio allowed by this section on another residence. ‘A member of my household’ means: (a) the owner-occupant’s spouse, except when that spouse is legally separated from the owner-occupant; and (b) any child under the age of eighteen years of the owner-occupant claimed or eligible to be claimed as a dependent on the owner-occupant’s federal income tax return.” ¬
Please be aware of the following items that are required for eligibility of the Special Assessment Ratio (4%), both items are needed from you and your spouse.
• Copy of your South Carolina Vehicle(s) registration
• Copy of your South Carolina Voter(s) registration
• Copy of your South Carolina driver’s licence or identification card
• Copy of owner-occupants most recently filed South Carolina Income tax return
• Copy of your trust agreement if property is held in a trust
• If military, provide copy of PCS orders and Military/Spouse ID
Q. Property Transferred into Trusts
A. The 4% Special Assessment ratio will be removed from properties transferred into a trust. However, state law provides that if residential real property is held in a trust and the income beneficiary of the trust occupies the property as their primary residence, the property may qualify for the 4% special assessment ratio. A new application is required in order to be reconsidered for the 4% Special Assessment ratio. ADDITIONALLY, all applicant(s) must show proof they are the income beneficiaries to the trust by submitting the trust for review to our office.
It is the owner's responsibility to make sure the initial application and future applications are filed on time. State law permits County Council to extend the filing deadline if an owner can show good and reasonable cause for filing late. The late application must be filed with a petition stating "satisfactory" reason and "reasonable cause" for not filing by the January 15th deadline.
Q. What is "THE MULTIPLE LOT DISCOUNT?"
A. (SC Code of Law Section 12-43-225)
There is a discount available for subdivided land, when certain qualifications are met. This discount is known as "The Multiple Lot Discount" or "The Developer’s Discount".
To qualify, the original plat must have contained at least 10 lots. Any lots applied for must be unsold or unimproved as of Jan. 1st of the tax year in which the discount is sought. There are specific exceptions on sold lots that may result in a continuation of the discount.
Legislation signed by Governor Haley on May 25, 2012 provides for an additional 3-year extension on lots that previously qualified on December 31, 2011; this is in addition to any remaining years left under the 5-year program. In addition, if 10 or more lots are sold to persons in the business of real estate development, the remaining tax years discount will transfer to them upon application to the assessor. Holders of South Carolina residential or commercial building license may also qualify for 3 years of lot discount eligibility, again on application to the assessor.
Application must be received on or before May 1st of the tax year in which the discount is to apply. Late applications are accepted within 30-days of the mailing of tax notices and must include a $100.00 late penalty fee payable to the Jasper County Treasurer.
Q. What is Market Value?
A. Market Value is the estimated amount for which a property should exchange on the date of valuation between a willing buyer and a willing seller in an arms-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently, and without compulsion.
Q. When is fair market value determined?
A. For property tax years beginning after 2006, the fair market value of real property is its fair market value applicable for the later of:
Appraised value applicable for property tax year 2007, or
As determined on an Appeal, or
As determined in a countywide reassessment program but limited to a 15%
Increase within a five year period to the otherwise applicable fair market value, or
December 31st of the year in which an assessable transfer of interest
(Point of Sale) has occurred.
Q. What is an Assessable Transfer of Interest?
A. An Assessable Transfer of Interest (ATI) means a transfer of an existing interest in real property that subjects the property to an appraisal. The date of the appraisal is December 31st of the year of transfer and represents the fair market value for property tax purposes following December 31st. Some examples are: Conveyance by deed, by land contract, conveyance to a trust, distribution from a trust or under a will. For additional information, contact the Jasper County Assessor.
Q. When is the next reappraisal/reassessment?
A. The next reassessment is in 2015, to be implemented in 2016. The last reassessment was done in 2010, implemented in 2011.
Q. I no longer own this property. What should I do with the tax notice?
A. 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, call the Jasper County Assessor's office at 843-717-3620.
Q. What is an assessment ratio?
A. The assessment ratio is simply a percentage (usually 4% or 6%) which is multiplied by the appraised value or the use value of a property to determine the assessed value.
Q. How Do I Change my Mailing Address?
A. Send your request for address change to the Jasper County Assessor, PO Box 837, Ridgeland, SC 29936. E-mail requests will be accepted providing owner verification, current mailing address, new address, property location, and tax parcel number is included in the email. Email to firstname.lastname@example.org. If you need additional information please call the Assessor's office at 843-717-3620.
Q. Names are misspelled on tax notice, how do I correct this?
A. Refer to your deed. If the names are correct on the deed, call the Jasper County Assessor's office at 843-717-3620. If the names are spelled incorrectly on the deed; contact attorney to record a corrective deed at the Jasper County Register of Deeds office.
Q. I received a rollback tax notice(s). What is it for?
A. When real property is valued, assessed and taxed as agricultural use and the use changes to other than agriculture, the property is subject to additional taxes. The rollback tax is the difference between the taxes paid on the valuation as agriculture property and the tax amount(s) based on the assessor's market value. A rollback tax is a current year tax based on prior year levies and payable as a current tax subject to specific due dates shown on the enclosed bill. Please read the tax notice for these important dates. Real property is subject to rollback taxes up to 5 years immediately preceding the year the property use changed.
Q. When are real estate taxes due?
A. January 15th to avoid penalties.
Q. I never received my tax notice?
A. Call the Jasper County Assessor's office at 843-717-3620.
Q. If I disagree with the Assessor’s appraisal of my property, how can I appeal?
A. A letter of objection must allow the Assessor’s office to identify the property in question, preferably by use of the Parcel ID Number. Street addresses may be used. The letter must contain an original signature. If the signature is not legible, writing the name or the signer below the signature is helpful. A daytime phone number should be provided. Please state the reason for appeal. There is a legal process to be followed after the letter is received, and subsequent deadlines apply to those steps. For your convenience an appeal application is available on the website. Please provide an application for each property you are appealing. Fill the application out in its entirety. Any incomplete applications will not be considered.
It is not necessary to send a letter of objection “return receipt requested”, but it may provide peace of mind that the letter of objection was received. If a letter is sent “return receipt requested”, hold onto the returned receipt until contacted by the Assessor’s office or until a response is received.
Q. Paying Your Bill on Time:If I have not gotten a response to my appeal or my application for a special assessment or exemption, do I have to pay my bill on the due date?
A.Yes, you must pay your bill on the due date, which is typically January 15th unless that date falls on a holiday or weekend, in which case the bill is due the next week day. If an appeal or application is pending at the time the bill is due, you must pay your bill and await an adjustment if one is made. Penalties and/or interest begin to accrue the day after the due date and penalties will not be waived.
Q. Deadlines for Application: What deadlines apply for applications for special assessments?
A.Deadlines indicate postmark date, not the received date. The applications for various special assessments can be found under online forms. All the application forms clearly indicate the deadline that applies to that particular exemption or special assessment. For most applications the application must be filed not later than January 15th unless that date falls on a weekend or holiday. One application in particular does not have a due date tied to the penalty date. That is the application for Multiple Lot Ownership Discount. It is due on or Before May 1st. Please consult the specific application for each deadline.
Appeal deadlines are covered in the section on appeals and vary by mailings. It is not one deadline.
Filing Applications Early
Many people wait to appeal or file various applications until after tax bills go out (usually in late September or early October). Many others file applications or appeals right before the end of the calendar year, right before the stated appeal deadline, or right before the last day to pay without penalty.
Because of the influx of applications near the end of the year, unavoidable backlogs develop beginning in early October and increase in size as the year progresses, continuing into the early part of the next year. Expertise is required in the approval or denial of various applications. While the Assessor’s office makes every effort to process applications in a timely fashion, filing applications as early in the year as possible helps ensure the issuance of a correct initial tax bill. Applications that are filed in the early spring or summer usually result in the initial tax bill going out correctly. Sending in incomplete applications, applications that do not provide the required proof, and failure to sign applications or appeals all delay processing.
Similarly, if a notice of change is sent, appealing soon after notice is better than waiting until the last day. Notices are sent out in large batches. Therefore many people have the same deadlines.
It is not necessary to send applications or appeal letters “return receipt requested”, but it may provide peace of mind that the letter or application was received. If a letter or application is sent return receipt requested, hold onto the returned receipt until contacted by the Assessor’s office or until a response is received.
Ad Valorem Tax-- (Latin for according to value) A tax imposed on properties in proportion to each property’s value. The most common are the ad valorem taxes imposed on real and personal property, which are based on either the assessed or the appraised values.
Appraised Property Value or Market Value-- Also known as Actual or Market Value or Fair Market Value, it is the true market value of a property. This is the price a property would bring after adequate exposure to the open market, in an arms length, negotiated transaction with both parties being knowledgeable and informed, and neither under undue pressure.
Legal Residence Special Assessment-- Owners who occupy the property as their legal residence can apply to have the property assessed at 4 percent of the property's appraised value (as compared to 6 percent). To qualify, the owner must occupy the residence during the tax year as his or her sole legal residence, and submit an application before the first penalty date for taxes. Other restrictions apply. The application can be found under online forms.
South Carolina Code of Laws Section 12-60-2510 as amended:
• In years when there is a notice of property tax assessment, the property taxpayer, within ninety (90) days after the assessor mails the property tax assessment notice(date on notice), must give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment.
• In years when there is no notice of property tax assessment, the property taxpayer may appeal the fair market value, the special use value, the assessment ratio, and the property tax assessment of a parcel of property at any time. The appeal must be submitted in writing to the assessor. An appeal submitted before the first penalty date (January 15th) applies for the property tax year for which that penalty would apply. An appeal submitted on or after the first penalty date of January 15th applies for the succeeding property tax year.
Request in writing to meet with the County Assessor ANYTIME between January 1st of the current year and January 15st of the following year, or within ninety (90) days of receiving an assessment notice.
The taxpayer cannot exercise both options within the same tax year.
Only certain authorized persons may represent property owners in the “administrative property tax process”. Authorized representatives include the following: Attorneys, Certified Public Accountants, Corporate Officers, SC Registered/Licensed/Certified Appraisers, Full-Time Employees of property owners, Enrolled IRS Agents, Partners and Fiduciaries. If anyone other than the property owner files a protest/appeal, the Assessor requires them to show proof of eligibility to represent the owner. In addition, written consent of the owner must be given to an agent and provided to the Assessor.
Within 30 days of the date of the request for a meeting or as soon thereafter as practical, the Assessor shall schedule a conference with the property taxpayer. If the matter is resolved at the conference, no further action is necessary on the part of the taxpayer. If a property owner or agent fails to appear in person or by telephone at the scheduled conference, the right to further appeal is waved for that year and the appeal is closed.
If the matter is not resolved at the conference the property owner will be advised of his/her right to file a protest. The property owner has thirty (30) days from the date of the conference and or the date on the written Notice of Action from the assessor to file a written protest with the Assessor.
The protest must contain:
• the name, address, and telephone number of the property taxpayer;
• a description of the property in issue;
• a statement of facts supporting the taxpayers position;
• a statement outlining the reasons for the appeal, including any law or other authority, upon which the taxpayer relies; and
• the value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification
Departmental forms may be used to file a protest, but it is not mandatory.
The Assessor will then respond in writing to the taxpayer within thirty (30) days of the date of receipt of the taxpayers protest or as soon thereafter as practical.
The Assessor's written response will include a statement of the initial assessment and the redetermined property tax assessment.
If the taxpayer is not satisfied with the Assessor's reply, he/she may appeal within thirty (30) days after the date of the County Assessor's response to the Jasper County Board of Appeals. The Assessor may extend the time period for filing a taxpayers appeal if the request for an extension is received by the Assessor within thirty (30) days of the date of the County Assessor's response. If no appeal is made by the taxpayer, the re-determined value, if any, becomes final.
Board of Appeals List
A conference on the appeal must be conducted by the Board within thirty (30) days after the date of receiving the notice of appeal, or as soon thereafter as practical.
The Assessor and taxpayer will be notified of the place, date and time for the conference at least thirty (30) days in advance.
All evidence of the property taxpayer must be presented at the conference. The Board has the authority and jurisdiction to enter a default decision if either the property taxpayer or the Assessor fails to appear at the conference, if proper notice of the conference was given. The Board may grant a continuance and refrain from entering a default order upon good cause shown by any party.
At least fifteen (15) days before the date of the conference, the Assessor and property taxpayer shall file with the Board, copies of documents, including appraisals, property sales and a brief description of other evidence to be presented. Documents etc. shall also at this time be exchanged between parties.
At least seven (7) days before the date of the conference, the parties may file with the Board any response each may have to the information filed by the other. This material must be mailed or delivered to the other party at the same time.
Conferences are open to the public.
At the conference, the Assessor and taxpayer may present their cases and provide the Board with any supporting evidence.
After the conclusion of the conference, the Board shall mail a written decision to the parties within fifteen (15) days after the date of the conference, or as soon thereafter as practical.
Within thirty (30) days after the date of the Boards written decision, a property taxpayer or county assessor may appeal the Board's decision by requesting a contested case hearing before the Administrative Law Court.
The decision of the Administrative Law Court may also be appealed by either party to Circuit Court, Appellate Court or finally the South Carolina Supreme Court.
APPEALS/PROTESTS - PROPERTY TAXPAYER REPRESENTATIVES
The person who files the appeal must provide evidence they are qualified to represent the property owner in the administrative process as set forth in Section 12-60-90 of the S.C. Code of Laws and Treasury Department Circular No. 230; sections 10.3 (a)(b)(c), 10.7 (a)(1-4,7) and 10.7 (b) (c).
Only certain authorized persons may represent property owners in the administrative property tax process. Authorized representatives include the following: Attorneys, certified public accountants, corporate officers, South Carolina registered/licensed appraisers, full time employees of property owner, enrolled IRS agents, partners and fiduciaries. If anyone other than the property owner files an appeal/protest, the assessor requires them to show proof of eligibility to represent the owner. Written consent of the owner must be given to an agent and provided to the assessor. Authorized and qualified individual must provide a letter of authorization or a properly executed Power of Attorney/Declaration of Representative.
Authorization must state the name of the qualified and authorized individual representing a property owner in the administrative tax appeal process. Authorization cannot be given to a company in general.
Only one authorization for each year is permitted. If filing appeals for multiple years, a separate authorization must be signed by the property owner for each year.
Attorneys must provide either a copy of their engagement agreement with owner, a separate letter of authorization or a properly executed Power of Attorney/Declaration of Representative.
A legible signature is required on all appeal forms of the authorized, qualified individual.
If the proper authorizations are not received within 30 days of denial letter, the appeal is considered abandoned.
To review any property values as determined by the County Assessor and other qualified appeals when so requested in writing by a taxpayer. The Board shall have the authority to confirm or modify any decision of the County Assessor. For their proper determination, the records of the County Assessor's Office shall be made available, and the Board may request the presence of the County Assessor or a representative from their office at any of its meetings.
• Meetings are held as needed.
• Meetings last from one to three hours.
• Meetings are held at the County Government Building in Ridgeland.
• Background in real estate and /or real estate appraisal is helpful, but not mandatory.
Questions: (843) 717-3620
REPORT RESIDENT EXEMPTION FRAUD
Resident based property tax exemption (4%) fraud is a serious issue that affects every taxpayer in Jasper County. The Legal resident based exemption was created as a benefit for homeowners who live in Jasper County South Carolina and make it their permanent and legal residence. When someone is receiving an exemption to which he or she is not entitled, law-abiding property owners must make up the difference in lost tax revenue by paying higher taxes.
If you know of anyone who is claiming the legal resident (4%) exemption on a property that he or she is not primarily residing in, and the property is rented, vacant or used for commercial purposes or a vacation home, we urge you to make a report to our office by calling the Assessor’s Office at 843-717-3620,or mailing or faxing this information into our office.
Please remember that the status of a property on December 31st each year is used to determine the property’s value and exemption status for the following tax year. That means if a property owner has a resident exemption and sells the property, the exemption will remain on the property for the entire calendar year, and will be removed the next year. Although there will still be an exemption on the property after the sale, it is NOT the new owner’s exemption.