How can I or my mortgage company estimate what the taxes will be on my home?
The Assessor's Office is responsible for placing values on the property for tax purposes. The taxes are calculated by the Auditor's Office. (803)-684-8501. or you can use the attached worksheet "How to Estimate Real Estate Taxes".
What special assessments / exemptions are available to taxpayers?
- 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.
How can I have my mailing address corrected on my tax notice?
Mail a change of address request to the Assessor's Office, PO Box 57, York SC, 29745.
My name is misspelled on my tax notice. How can I get it corrected?
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.
I received a rollback tax notice(s). What is it for?
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.
I received a tax notice in the wrong name or for property that I don't own. What should I do with it?
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.
I am recently divorced. How do I get my former spouse's name removed from the tax notice?
- 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
I was recently married/divorced. How can I get my name changed on my tax notice?
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.
How are taxes calculated?
Appraised Value x Assessment Ratio = Assessed Value x Millage Rate (Tax Levy) = Property Tax; Property Tax - State Property Tax Relief = Net Tax Due
See How to Estimate Real Estate Taxes for an example of the calculations.
How was my appraised value determined?
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.
How often does the county reappraise property?
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.
What is the difference between the appraised value and the assessed value?
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.
What can I do if I don't agree with the value of my property?
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
If the property where I reside has rental or business structures on it, does the 4 percent legal residence special assessment apply?
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.
My mortgage company pays my taxes. Why did I receive the tax notice?
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.
What is a Point of Sale / Assessable Transfer of Interest?
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.
My lender went up on my mortgage payment because of the increase in taxes. Can this be right?
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.
I paid my taxes at closing. Why am I getting a tax notice?
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.
Why does my tax notice have school taxes on my owner occupied/ legal residence?
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.
When should I expect to receive a tax notice for my real property?
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.
Why do I have to get a mobile home permit?
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
I no longer own a mobile home. How do I get the tax notice out of my name?
- 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.
I want to move my mobile home out of York County. What do I need to do?
- 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.
I purchased a mobile home/land package deal. My attorney handled my paperwork. Why is the mobile home still in the prior owner's name and what do I need to do to change it?
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.
I purchased a mobile home from a dealer/individual. I have not received a tax notice. What should I do?
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.