Assessor

GUIDELINES FOR FILING AN APPEAL – Real Property & Mobile Homes 

To expedite your appeal, include the following information:

• Name, mailing address, and telephone number of the property taxpayer.
• Map Number and description of the property.
• If appealing the value of a mobile home, include the year, make, model and size.
• Documentation supporting the taxpayer’s position:

1. 1. Income and Expense Statement(s) – Rent rolls, lease agreements, etc.
   2. Appraisal Report
   3. Comparable Sales
   4. Real Estate Listings

• Statement outlining the reasons for appeal, including any law or authority, upon which the taxpayer relies.
• The value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification.
• Proper documentation authorizing the party to request the appeal on the property taxpayer’s behalf.

If you received a reassessment notice in the mail, your written objection must be received by the Assessor prior to the date indicated on the notice.

If you did not receive a reassessment notice, your appeal must be received by the Assessor prior to the first penalty date for that tax year.

Written objections must be postmarked or submitted in person to the Assessor prior to the deadline.

Return letters of appeal to:

Laurens County Assessor’s Office
PO Box 727
Laurens SC 29360

Upon receipt of your written objection, the Assessor’s office will review the property under appeal. You will be notified in writing of the results. Please note: appeals may result in a decrease in assessment, an increase in assessment, or no change at all.

Should you disagree with the Assessor’s findings, you may appeal within thirty (30) days to the Laurens County Board of Assessment Appeals by providing written notice to the Assessor.

PLEASE NOTE: A MISSED DEADLINE WILL LEAD TO THE DISMISSAL OF YOUR APPEAL

Rev. IV: 01 March 2020

Rollback Taxes: A Brief Explanation

The Rollback tax is a requirement codified in South Carolina state law. Anytime a property changes its use from agricultural use to any other use, it causes rollback taxes to be assessed and billed to that portion of the property. Changes that can trigger the rollback provision may be the addition of a new house or mobile home, an additional commercial building or activities, new subdivision lots, new parcels below certain sizes, etc. (vacant land lying dormant is not agricultural use). It is calculated by determining the difference between what taxes had been paid at the agricultural use rate and what would have been paid if the property had been taxed at the 6% other property tax rate, for five years prior to the change in use. It does not matter if the current owner of the property is not the same as the owner that received the agricultural classification for the previous five years, the tax is still due for the year it is levied as a current year tax for that year. Often times when a property sells, the rollback taxes are allocated between the buyer and seller by the sales contract or during the closing, by the closing attorney. The county does not prorate rollback taxes between buyers and sellers as that is a function of an agreement, or lack of an agreement, between the buyer and seller and/or the closing attorney. Because failure to pay the tax can result in sale of the property, the new owner of the property (if any) is the notified party since the new owner’s interest would be the most affected by the tax sale.

Policy Regarding Rollback Tax Estimates

Our office does not provide estimates for rollback taxes over the phone. All requests for rollback tax estimates must be submitted in writing. Requests will be accepted via USPS or by email at abalentine@co.laurens.sc.us, and must include the following information:

• Tax Map Number
• Number of acres
• Requestor’s name and company name
• Requestor’s email address (if submitted via USPS)
• Requestor’s telephone number

Please allow 24 hours to process your request.

SC Statute on Rollback Taxes

SC Code of Law Section 12-43-220

(4) When real property which is in agricultural use and is being valued, assessed, and taxed under the provisions of this article, is applied to a use other than agricultural, it is subject to additional taxes, hereinafter referred to as roll-back taxes, in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the real property been valued, assessed, and taxed as other real property in the taxing district, in the current tax year (the year of change in use) and each of the five tax years immediately
preceding in which the real property was valued, assessed, and taxed as herein provided. If in the tax year in which a change in use of the real property occurs the real property was not valued, assessed, and taxed under this article, then the real property is subject to roll-back taxes for each of the five tax years immediately preceding in which the real property was valued, assessed, and taxed hereunder. In determining the amounts of the roll-back taxes chargeable on real property which has undergone a change in use, the assessor shall for each of the roll-back tax years involved ascertain:

(A) the fair market value without consideration of the standing timber of such real property under the valuation standard applicable to other real property in the same classification;

(B) the amount of the real property assessment for the particular tax year by multiplying such fair market value by the appropriate assessment ratio provided in this article;

(C) the amount of the additional assessment on the real property for the particular tax year by deducting the amount of the actual assessment on the real property for that year from the amount of the real property assessment determined under (B) of this section;

(D) the amount of the rollback for that tax year by multiplying the amount of the additional assessment determined under (C) of this section by the property tax rate of the taxing district applicable for that tax year.

Revision 1 – 24 Oct 2017

Reassessment Schedule

The next reassessment year

2026

               Previous reassessment              

                                                                                           2021 (implemented in 2022)

2016

2011

2006 (Implemented in 2008)

Frequently Asked Questions Regarding Reassessment Notices

What do I need to do when I receive my reassessment notice?

The reassessment notice is for informational purposes only. In most cases, no action is required by the taxpayer.

If you do not agree with your property valuation notice, or if you think that the value of your property is incorrect or it is misclassified, you may appeal. Please follow the instructions at the bottom of the reassessment notice to submit an appeal. Instructions can also be found on the Assessor’s website. Objections to value must be made in writing, and will not be accepted by email, fax or other electronic means. You must submit your appeal prior to the deadline shown on your reassessment notice. Postmarks are used to determine if a deadline was met.

Is the reassessment notice a tax bill?

No, the reassessment notice is not a bill, nor is it reflective of the amount of your future taxes.

Why has my property been reappraised?

Title 12-43-217 of the South Carolina Code of Laws states:

• “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.”

The goal of reassessment is to distribute the overall tax burden throughout the County in a way that is fair to each taxpayer.

Why is the previous owner’s name showing on my reassessment notice, along with my name?

When a property is sold or transferred, the previous owner’s name remains in our system for the duration of that tax year. This happens strictly for record-keeping purposes and is no way reflective of the current ownership of the property.  

How do I know how much my taxes will be in 2022 now that the value has changed?

For tax estimates please reach out to the Auditor’s Office at (864) 984-2535, option 5. Please note: the information provided by the Auditor’s Office is strictly an estimate.

I currently qualify for Homestead Exemption based on my age or qualifying disability. Does this reassessment affect my Homestead Exemption?

No, reassessment does not affect Homestead Exemption qualifications. Reassessment can however, affect the amount you will owe in taxes. If you are concerned about how reassessment will impact your 2022 tax bill, please call the Auditor’s Office at (864) 984-2535, option 5.

I am a 100% Disabled Veteran, or I otherwise qualify for, the South Carolina Department of Revenue Tax Exemption. Does this reassessment affect my SC-DOR tax exemption?

Reassessment does not affect your SC-DOR tax exemption, nor will it affect your 2022 tax bill.

How can my property value increase when I haven’t made any changes or improvements to my property?

While a property may not have been updated and characteristics remain the same, the property value is based on what it would sell for as of the prescribed appraisal date. Real estate values are influenced by numerous external economic, social, governmental, and physical factors. For example, general economic conditions such as interest rates, inflation rates, supply and demand, changes in tax laws, new highways, and a number of other factors can change and affect the value of property. As property values change in the market place, those changes must be reflected on the assessment roll.

How are residential properties assessed?

Residential Properties are valued based on what comparable properties are selling for in the community. The valuation methodology used is known as the “Mass Appraisal” approach, a process by which large groups of properties are valued for ad valorem tax purposes, using statistical models of arms-length sales to arrive at a value as of a given point in time.

Do all assessments or appraisal values change at the same rate?

The 2022 market value for each property is established using sales data from January 1, 2016 thru December 31, 2020. Often percentage increases or decreases in property value are reported in the media, which is confusing to property owners because these figures are generalizations, not representative of a specific neighborhood. What is important is whether the current value is correct and aligned with sales of comparable properties in the market area.

Multiple Lot Discount

ATI Exemption Application

G.W. Dailey

Assessor

Amber Balentine

Deputy Assessor

Location
100 Hillcrest Square | P O Box 727
Laurens, SC 29360

Phone
864-984-6546 – Option 5

Fax
864-984-0046

Email – G. W. Dailey
gwdailey@co.laurens.sc.us

Email – Amber Balentine
abalentine@co.laurens.sc.us

Office Hours: 9 AM – 5 PM / M – F