The office prepares and lists all taxable personal property on the County’s tax roll:
• Cars/Trucks
• Utility Trailers
• Campers/Travel Trailers/Motor Homes
• Motorcycles
• Watercraft/Motors
• Documented Vessels
• Aircraft
• Furniture/Fixtures & Equipment-County Level & State Level
• Exemptions (Active Duty Military, 100% Disable Veterans, Wheelchair on a permanent basis all granted by SCDOR)
• Homestead Exemption/SSI Disability
• Enters assessed values of all real property under the jurisdiction of the County Assessor on the tax roll
• Enters all assessments certified by the South Carolina Department of Revenue:
• Manufacturing Real & Personal
• Industrial Real & Personal
• Utilities/Railroads
• Authorizes all additions, discoveries, omissions, and abatements to the tax roll.
• Ascertains personal property listed in manuals furnished by the South Carolina Department of Revenue is taxed in accordance with such manuals, guidelines, rules and regulations.
• Applies penalties to taxes and assessments which remain unpaid as of the statutorily defined due dates.
• Administers the Homestead Exemption Program on the local level and determines eligibility for the county residents.
• Determines necessary revenues needed annually to satisfy bond debt payments and sets levies for all political subdivisions except municipalities.
• Administers proper application of property tax exemptions certified by SCDOR and also those authorized by provisions of the Soldiers & Sailors Relief Act for active duty military personnel.