To fairly and equitably apply the constitutional and legislative duties of this office for the purpose of timely producing a certified assessment roll that meets all the requirements of the State oversight agencies.
Mission Statement
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Department Functions
The Real Property Service’s Office values approximately 130,000 properties in Berkeley County. All functions are mandated by South Carolina Code of Laws with oversight from the Department of Revenue.
Berkeley County Reassessment Program
Real Property Services Office has implemented the 2024 Reassessment program. State law requires each County to Reassess all property every five years (South Carolina Code of Laws 12-43-217). We next reassess in 2029.
Reassessment Years
1981 | 1985 | 1999 | 2004 (delayed) | 2009 | 2014 | 2019 | 2024 |2029 |
Assessments and Taxation
Property taxes continue to represent the main source of revenue for school districts, special tax districts and local government under the taxing authority established by the State of South Carolina. Property taxes fund schools, libraries, law enforcement, courts, jails, emergency medical services, and other public safety services. Consequently, the Real Property Service’s Office provides an essential function for all taxing entities in the County relying on the annual property assessments we provide.
The respective budgets for each entity (School, County, Municipality) are divided by their appropriate assessments to establish a millage rate. The millage rate is then applied back to each property’s assessed value to generate a tax bill. Each entity sets their budget and millage.
Responsibilities
- Reassess all real estate property every five years in accordance with Section 12-43-217 of SC Code of Laws.
- Appraise Real Property, Manufactured Homes and Mobile Homes in Berkeley County except real property that is assessed by the Department of Revenue (e.g., manufacturing facilities). Appraise property accurately and fairly using fair market value.
- Accept & process appeals of real estate values/assessments.
- Transfer ownership of real property through recorded deeds.
- Process recorded plats in the establishment of land lines and new parcel creation.
- Review & qualify properties for 4% Legal Residence Special Assessment and Agricultural Use.
- Process Rollback taxes for changes in use from Agricultural to alternate uses and provide Rollback estimates upon request.
- Provide property record cards (sketch of buildings & other related information).
- Measure & appraise new construction and new parcels for taxing purposes.
- Maintain & process Multiple Lot Discounts, Homeowner Association Discounts, Builder/Developer Discounts, Commercial ATI Exemptions and Active Military Residential Exemptions.
- Change mailing addresses for real property & mobile homes as requested.
- Represents the County in real property & mobile home valuation/assessment appeals to the Board of Assessment Appeals and the South Carolina Administrative Law Court.
