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Click a link below to find information on the following topics: Function - the reason for our existence and our responsibilities. Property Classification - how property is classified and the tax rate, as well as explanations of possible tax relief and/or exemptions. Common Terms - helpful explanations of terms used in real property taxation. Property Valuation  - how property is appraised for tax purposes. Legal Residence - explanation of the requirements to qualify for this tax relief. Agricultural Use - how property qualifies for a substantial tax break for bona fide agricultural use. Roll Back Taxes - explains how up to 5 years taxes are due on agricultural use property that is changed to a different use class such as a subdividion or commercial development. Reassessment - explains the process for the re-evaluation of all taxable real estate in the county as prescribed by state law. Appeal Process - explains the process should you disagree with your fair market value, use classification, ratio, etc.  Appeals based on the tax bill amount cannot be considered as grounds for an assessment appeal. Mobile Homes/Manufactured Homes - explains certain procedures for the transfer of mobile homes and how they can be recorded for tax purposes. Multiple Lot Discount - explains the criteria for special discounted value for subdivision lots that qualify. Property Combinations - criteria for combined property parcels to receive on tax bill. Important Deadlines South Carolina Department of Revenue: South Carolina Department of Revenue Website Legal Residence Applications: All legal residence applications must be received or postmarked by the penalty date, for current year taxes, in order to be valid. In general that date is January 15th. Agricultural Use Applications: All agricultural use  applications must be received or postmarked by the penalty date, for current year taxes, in order to be valid. In general that date is January 15th. Appeals: All appeals must be received or post marked no later than January 15th, in order to be reviewed for the current tax year. That means an appeal for the 2017 tax year must be received by January 15th, 2018. If a property received an assessment notice, the appeal deadline is 90 days from the date that the notice was printed.