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Teresa Simmons, Assessor
18 W Liberty Street
York, SC 29745
(803) 684-8526
assessor@yorkcountygov.com
Functions
Identify, map, classify, appraise and assess residential, commercial, agricultural and vacant property in York County for ad valorem taxation within the guidelines of the SC Code of Laws, SC Department of Revenue regulations and York County Ordinances.
The Assessor's Office also maintains inventory of all real property for property tax purpose in York County depicting land ownership boundaries, along with data records showing ownerships, legal descriptions and tax districts.
Provide annual real estate assessments to the County Auditor. Reappraise and reassess all property every five years in accordance with Section 12-43-217 of the SC Code of Laws.
Responsiblities
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Appraise real estate and mobile homes for ad valorem tax
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Produce an annual certified assessment roll for ad valorem taxation for all properties within the Assessor's jurisdiction
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Maintain records of deed sale transactions, building permits, tax maps and other records necessary for a continuous reassessment program
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Review and qualify real properties for legal residence and agricultural special assessments
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Maintain an inventory of mobile homes in the County
This Office Does Not:
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Assess manufacturing or utility property. If you need information concerning manufacturing or utility property, please contact the SC Department of Revenue at (803) 898-5490
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Assess personal property such as cars or boats. If you need information concerning vehicle or personal property, please contact the York County Auditor's Office at (803) 684-8501
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Collect tax payments. You may view and pay your taxes online or call (803) 684-8527
The information on these web pages is a brief description of the everyday duties in the York County Assessor's office. If you need more information, please feel free to call or come by our office. We are located in downtown York in the Courthouse on the bottom floor.
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The mission of the Tax Assessor's Office is to discover, locate, identify and appraise all taxable real property, in accordance with the state laws and administrative procedures within the jurisdiction at a legally correct level of value, achieving as much equity and as little variation as possible with the staff and resources available, while maintaining current information on the ownership and characteristics of property; and to prepare and certify the assessment roll in accordance with the state law.
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| FAQs (Click Question to View Answer)
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- Owner Occupied Residential Assessment 4% That portion of real estate used as the owner's legal residence to include up to 5 acres of land. An initial application to receive this rate must be made by the property owner.
- Agricultural Land Use Assessment. Please call (803) 684-8526
- Homestead Exemption (Age or disability requirement) Please call the Auditor's office at (803) 684-8501
- General exemption from taxes. This includes but is not limited to Disabled Veterans, Churches, etc. Application must be made to the SC Department of Revenue.
Call the Assessor's Office at (803) 684-8526 or mail a change of address request to the Assessor's Office, PO Box 57, York SC, 29745.
Check the deed:
- If your name is spelled correctly on the deed, call the Assessor's Office at (803) 684-8526.
- If your name is spelled incorrectly on the deed, contact an attorney to record a corrective deed at the Clerk of Court's office (Register of Deeds) located in the York County Courthouse, 2 South Congress St., York, SC or call (803) 684-8510.
Any property that is classified and taxed as agricultural real property and whose use changes to something other than bona fide agricultural is subject to additional tax. This roll-back tax is computed as the difference between the taxes paid at the use value assessment and what taxes would have been paid had the property been assessed at fair market value 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.. Call the Tax Assessor's Office at (803) 684-8526.
The tax notice is in the owner's name as it was listed on our records as of December 31st of the previous year. Any deeds recorded after December 31st will show in the new owners name for the following year.
- If you have sold the property, please forward the notice to the new owner.
- If you have recently purchased the property (after December 31st of previous year), the notice should be in the previous owner's name in care of you.
- If you have owned the property since before December 31st of the previous year, please call the Assessor's Office at (803) 684-8526.
- For real property: Get an attorney to prepare a new deed and record it at York County Register of Deeds office. (803) 684-8510
- For a mobile home: Contact the York County Building and Codes Department to find out what is need to purchase a change of ownership permit. (803) 909-7200
A copy of the court order or marriage license must be provided to correct the Assessor's file (remove or add last name). To correct a name on a deed, contact an attorney.
Appraised Value x Assessment Ratio = Assessed Value x Millage Rate (Tax Levy) = Property Tax; Property Tax - State Property Tax Relief = Net Tax Due
Both mass appraisal and single-property appraisal are systematic methods for arriving at estimates of value. The scope and quality of the mass appraisal is measured with statistics developed from sales for the entire area appraised by the Assessor's valuation model. These values are for tax purposes only. For more information contact the Assessor's Office at (803) 684-8526.
State law requires all property to be reappraisal every five years unless there is an assessable transfer of interest. A county by ordinance may postpone for not more than one property tax year the implementation of a countywide reassessment. The next reappraisal for York County is scheduled for 2010.
The appraised value is the market value estimate established by the Assessor from the last reappraisal program. The assessed value is a result of the appraised value or use value multiplied by the assessment ratio.
In years when there is a notice of property tax assessment, the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment. In years when there is no notice of property tax assessment, the property taxpayer may appeal the fair market value, the special use value, the assessment ratio, and the property tax assessment of a parcel of property at any time. The appeal must be submitted in writing to the assessor. An appeal submitted before the first penalty date applies for the property tax year for which that penalty would apply. An appeal submitted on or after the first penalty date applies for the succeeding property tax year. Call the Assessors office at (803) 684-8526
A 4 percent assessment would apply only to the portion of the property used as your residence. The 6 percent assessment would apply to the other portions of the property that are rented or used for business, as they are non-owner occupied or commercial areas.
A courtesy tax notice is sent to each property owner. The mortgage company receives the tax information upon request. Most mortgage company's receive a copy of the tax records electronically and pay taxes based on this file. Contact the mortgage company to confirm notice was received or payment will be made.
Section 12-37-3150(A)The SOUTH CAROLINA REAL PROPERTY VALUATION REFORM ACT of 2006 provides that any increase in the fair market value of real property attributable to the periodic countywide reassessment program is limited to fifteen percent of the prior year’s fair market value. However, this limit does not apply to the fair market value of real property when an assessable transfer of interest (ATI) occurred in the year that the transfer value is first subject to taxes. For example all properties sold in 2007 determined to be an ATI will be reassessed for the 2008 tax year. Any questions may be directed to the York County Assessor’s Office at (803)684-8526.
Mortgage companies base the escrow on an estimate of property taxes at the time of the closing. Property taxes normally increase each year due to the increase in the millage rate. If you experienced a large increase it could be due to the mortgage company estimating your taxes as owner occupied and you have not applied for the owner occupied rate. If this is your legal residence please complete the Legal Residence Application and return it with a copy of your drivers license and vehicle registrations showing this as your correct address. Or call the Assessor's Office at (803) 684-8526.
Normally at closing, the seller pays their portion of the taxes to the buyer. If this is the case, the new owner would be responsible for paying the tax notice for the full year. You would need to contact your closing attorney to make sure of how it was handled.
The owner occupied/legal residence exemption is for school operating taxes only. You would still pay taxes on the millage rate set for school debt services.
Millage rates are set for the county, cities, and school districts around the middle of September. The taxes are calculated toward the end of September, and are on the books by October 1st of each year. The tax notices are usually put in the mail around the middle of October.
State law states that in order to remove a mobile home from the tax roll, and avoid future tax bills, you have to purchase a moving permit. Call the York County Building and Codes office for more information on Mobile Home permits. (803) 909-7200
- If the mobile home burned, furnish a copy of the fire report to the Assessor's office.
- If the mobile home was sold, the new owner needs to purchase a change of ownership oermit through the York County Building & Codes at (803)909-7200.
- If the mobile home was repossessed, call the Assessor's office at (803) 684-8526.
- Make sure that all taxes are current on the mobile home.
- Contact York County Building and Codes for information on what is needed and cost of permit to move mobile home out of county @ (803) 909-7200.
Attorneys record deeds for real property only. The mobile home owner must file title, bill of sale or Form 400 with the Department of Motor Vehicles and obtain a change of ownership permit for the mobile home from the York County [[planning:Building and Codes Department]]. For more information, call (803) 909-7200.
Visit the York County Building and Codes Department to register the sticker and ownership of mobile home. They are located at 1070 Heckle Blvd in the York County Office Complex, or call (803) 909-7200.
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