Real Property

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 over-site agencies.
Mission Statement

Explore

Department Functions

The Real Property Service’s Office values over 110,000 properties in Berkeley County. The department analyzes, researches, and processes deeds and plats annually to keep its database up to date. All functions are mandated by South Carolina Code of Laws with oversight from the Department of Revenue.

Berkeley County Reassessment Program
Real Property Services (Assessor) Office has implemented the 2019 Reassessment program. State law requires each County to Reassess all property every five years (South Carolina Code of Laws 12-43-217). We last reassessed in 2019.

Reassessment Years
1981 | 1985 | 1999 | 2004 (delayed) | 2009 | 2014 | 2019 | 2024 |

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 that rely on the annual property assessments our department generates.

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 to generate a tax bill. Each entity sets their budget and millage.

Appraise Real Property & Manufactured/Mobile Homes in Berkeley County except real property that is assessed by the Department of Revenue (e.g. manufacturing facilities)
Reappraise and reassess all property every five years in accordance with Section 12-43-217 of SC Code of Laws. Next Reassessment program is 2024.
Appraise property accurately and fairly using the fair market value
Accept & process appeals of values generated by this office
Transfer ownership of real property through recorded deeds
Review & qualify properties for Legal residence Special Assessment and Agricultural Use
Process Rollback taxes for changes in use from Agricultural to alternate use and provide Rollback estimates upon request
Provide property record cards (sketch of buildings & other related information)
Measure & appraise new construction and new parcels for tax purposes
Maintain & process Multiple Lot Discount, Home Owners Associations, Builder/Developers Discount, Commercial ATI Exemption and Active Military Residential Exemptions
Change mailing addresses for real property & mobile home owners as requested
Represents the County in real property & mobile home value appeals to the Board of Assessment Appeals and the South Carolina Administrative Law Court