Assessor

Department Functions

The function of the Assessor's Office is to maintain an inventory of parcels of real property including mobile homes in Hampton County and its municipalities; and to assure that all properties are appraised fairly and equitably.   

The Assessor's Office locates, lists, and appraises the value of real property.  Approximately *58% of Hampton County's general revenues come from property taxes generated through the appraisal of real property.  Property owners each pay a share of the cost of County services by paying taxes proportional to the value of their property.  The property taxes are based on the market value of the land and buildings, although other methods of determining value are used as well.

Goals

  • Prompt response to appeal assessments following county-wide reassessment
  • Complete continuing education hours during the fiscal year
  • Generate and mail assessment notices, legal residence, and agricultural applications in a timely manner
  This office is responsible for:
  • Producing an annual certified assessment tax roll for ad valorem taxation purposes for all real properties and manufactured homes within the Assessor's jurisdiction
  • Listing and appraising real property & manufactured (Mobile) homes for ad valorem tax purposes
  • Conducting Countywide reassessment every 5 years as required by the SC Department of Revenue
  • Measuring & appraising new construction for tax purposes
  • Accepting & processing timely filed appeals of values generated by this office
  • Reviewing and maintaining records of deed sale transactions, building permits, tax maps and other records necessary for a continuous reassessment program
  • Transferring ownership of real property through recorded deeds, wills and titles
  • Maintaining property record cards (shows sketch of buildings & other related information)
  • Change mailing addresses for real property & mobile home owners as requested
  • Maintaining property boundary lines using recorded information for visual representation of each parcel of land through GIS mapping procedures
  • Maintaining  GIS Mapping Web Site  with property information
  • Reviewing and qualifying real properties for 4% legal residence and agricultural special assessments
  • Calculating roll back taxes on agricultural properties with a change in use
  • Maintain & process Multiple Lot Discount application for developers owning 10 or more lots in a homogenous neighborhood
  • Representing the County in real property and manufactured home value appeals to the Board of Assessment Appeals

This office does NOT:

  • Give legal or estate planning advice
  • Research real property for legal claim (AKA Title Searches)
  • Grant Homestead exemption (See Auditor)
  • Have tax or other information on vehicles, boats, motors, or other person property (See Auditor)
  • Accept payments for County property taxes (See Treasurer)
  • Assign site addresses (See Building Department)
  • Issue building permits or maintain zoning information (See Building Department)
  • Grant exemptions for real property (See Department of Revenue)
  • Give information on delinquent taxes (See Delinquent Tax Collector)
  • Set millage rates
  • Set or change fees (i.e. Road Use Fee)
  • Assess manufacturing or utility properties (See Department of Revenue)
 
* - Based on June 30, 2005 County Government records