Frequently Asked Questions

Property tax is collected by local governments to provide for the many services most of us take for granted. Schools, police and fire protection, County roads, and public libraries are possible because of revenue from the property tax. We are all asked to pay our fair share of the cost of these services by paying tax in proportion to the market value of our property.

If you own a home, you want to be sure to obtain the 4% assessment rate if you live in the home as your legal residence. Otherwise, your tax rate will be 6%. To obtain the lower rate, you will need to complete an application with the County Assessor. This should be done as soon as you move into your house, but may be filed anytime before January 16 (or the first penalty date). Once you file this application, you will not need to complete another one unless ownership changes or use of the property changes.

AGRICULTURAL If you owned a tract of real property in Hampton County on January 1 of the current tax year and it was used "to raise, harvest or store crops, feed, breed, or manage livestock, or to produce plants, trees, fowl, or animals useful to man . . ." you may qualify for a "special assessment" that will reduce your taxes. There are no residency requirements. An application must be filed with the Assessor before the first penalty date for taxes due. LEGAL RESIDENCE If you are a resident of Hampton County and the home/mobile home you own and occupy is your primary legal residence, you may be eligible to file for a special assessment ratio that will reduce your taxes. An application must be filed with the Assessor before the first penalty date for taxes due. Each homeowner is allowed an exemption of the home’s fair market value from property taxes for school operating costs. The amount of the savings will vary depending upon the millage rate for school operating costs in the school district where you live. The exemption applies only to your legal residence, not second homes, vacation homes, or rental homes. MULTIPLE LOT DISCOUNT If you owned undeveloped acreage that was subdivided into 10 or more unsold lots within a homogenous area, and the conditional or final plat was recorded with the appropriate county official on or before the December 31 tax control date, you may qualify for a discount in appraisal/assessment. Platted lots will not quality for this discount unless the property owner files a written application on or before May 1 of the current tax year.

Counties must mail a property tax assessment notice to all property owners whose property’s fair market value increases by $1,000 or more. An assessment notice must be sent to the person listed as property owner as of December 31 of the prior year. The assessment notice is NOT a tax bill. The notice is simply to notify taxpayers of a change in their property’s value. Tax bills are usually mailed in September/October and must be paid by January 15. The assessment notice includes your market value, the new assessment value, the assessment ratio, number of acres or lots, location of property, tax map number and the appeals procedure.

According to South Carolina law, 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 submited 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. If after receiving your assessment notice, you disagree with the new value assigned to your property, you have the right to appeal. An appeal must be filed in writing within 90 days of the date of the assessment notice. You must file your appeal with the County Assessor. Don't wait until your tax bill arrives to appeal your new value; it is then too late.