Assessor

MISSION STATEMENT:

Identify, classify, appraise and assess residential, commercial, agricultural and vacant property in Aiken County for ad valorem taxation within the guidelines of the South Carolina Code of Laws, South Carolina Department of Revenue regulations and Aiken County Ordinances.

Provide annual real estate assessments to the County Auditor. Provide other departments, outside agencies, utilities and the general public with current real estate information.

Reappraise and reassess all property every five years in accordance with Sections 12-37-3140 and 12-43-217 of the South Carolina Code of Laws.

Conduct informal hearings and participate in Administrative Law Judge hearings for real estate assessment appeals by property owners.

What this Office Does

•   Appraise real property and mobile homes for ad valorem tax purposes
•   Handle appeals on the value of real property appraised by the Assessor’s office
•   Review and approve or disapprove real properties for the legal residence special assessment. An application must be filed, and legal deadlines apply.
•   Review and approve or disapprove 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.
•   Produce an annual certified assessment roll for ad valorem taxation for all properties within the Assessor’s jurisdiction.
•   Maintain records of deed sale transactions, building permits 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.
•   Maintain inventory of mobile homes in the County.
•   Change mailing addresses for real property & mobile home owners as requested

This Office DOES NOT

•   Calculate real or personal property tax bills or send tax bills to tax payers (Contact Auditor’s Office)
•   Accept or process any real or personal property tax payments (Contact Treasurer’s Office).
•   Approve, grant or qualify the homestead exemption (Contact Auditor’s Office).
•   Approve or grant exemptions for disabled persons.
•   Appraise or assess manufacturing, railroad or utility property. Those properties are the responsibility of the South Carolina Department of Revenue.
•   Appraise or assess personal property such as cars or boats, airplanes, recreational vehicles, business personal property (Contact Auditor’s Office).
•   Handle delinquent tax bills, delinquent tax sales, or payments (Contact Delinquent Tax Collector’s Office).