ABOUT OUR OFFICE
The primary function of the Assessor’s Office is to identify, map, classify and assess residential, commercial, agricultural and vacant real property within Laurens County for ad valorem tax purposes within the guidelines of South Carolina Code of Laws, South Carolina Department of Revenue regulations and Laurens County ordinances. While the Assessor’s Office determines the value of property, the local taxing authority which consists of the County, City, individual school districts, the Water and Sewer Commission, as well as other entities, ultimately decides how much money is required to provide services.
Additional functions of our office include:
- Accepting and processing appeals of values generated by our office
- Transferring ownership of real property through recorded deeds
- Reviewing and qualifying properties for Legal Residence and Agricultural Use
- Processing rollback taxes for changes in use from Agricultural to alternate use and providing rollback estimates
- Accepting and processing applications for Multiple Lot Developer Discounts, Homeowner’s Associations, Commercial ATI Exemptions and Active Military Residential Exemptions
- Changing mailing addresses for real property and mobile homes as requested
Our office is prohibited from providing legal advice of any kind.
APPEAL PROCESS FOR REAL PROPERTY AND MOBILE HOMES:
Assessment notices are mailed when the Fair Market Value of a property is increased by more than $1000. If you received a reassessment notice in the mail, you must submit a written objection to the Assessor within ninety (90) days from the date of the assessment notice. If you did not receive a reassessment notice, your appeal must be received 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.
Please note: a missed deadline can lead to the dismissal of your appeal.
Written objections must include the following:
- Name, address and telephone number of the taxpayer;
- Property Tax Map Number;
- Property location;
- Taxpayer’s reason for protest and facts to support your objection;
- If appealing a mobile home value, please also include the year, make, model and size of the mobile home;
- Appeal forms and/or letters of appeal must be signed by the property owner or owner’s agent. To act as an owner’s agent, you must have a signed Declaration of Representative Form on file with the Assessor’s office.
- You may also attach any appraisal or other documentation you wish the Assessor to consider.
For your convenience, you may also use the “Appeal of Real Property Assessment” form: Appeal Form for Real Property and Mobile Homes.
Upon receipt of your written objection, the Assessor’s office will review the property under appeal, and if necessary, will schedule a conference with you to discuss the matter further. You will be notified in writing of the results of your appeal. 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. The board consists of private citizens who reside within Laurens County, and who serve as the final local authority when determining the validity of the Assessor’s findings.
Within thirty (30) days of the receipt of the board’s decision, you may appeal its findings by requesting a contested case hearing before the South Carolina Administrative Law Judge Division.
CARS, BOATS, & BUSINESS PERSONAL PROPERTY QUESTIONS:
- Call the Auditor’s Office at (864) 984-2535.
MOBILE HOME REGISTRATION, SET-UP, RELOCATION OR DETITLING:
- Call Building Codes at (864) 984-6659.
PAYMENT OPTIONS, DEADLINES & ESCROW QUESTIONS:
- Call the Treasurer’s Office at (864) 984-4742.