Common Assessor Questions


Definitions:

What is taxable personal property?
Under the S.C. Uniform Tax Law of 1978 taxable personal property includes:
  • Motor Vehicles
  • Motor Homes
  • Watercraft and Motors (DNR Watercraft Items)
  • Shrimp Boats
  • Commericial Watercraft
  • Large Pleasure Craft (Documented Boats)
  • Rental Residential Property
  • Business Personal Property (Local)
  • Business Personal Property (PT100)
  • Aircraft
  • Signs
  • Manufacturers
  • Utilities
What is market value?
What is an assessment ratio?
What is millage?
What is legal residence?
What is Agricultural Real Property?

Tax Breaks:

Is there a tax break for individuals who are 100% disabled, 65, or older?
YES, see your County Auditor for details about the Homestead Exemption.
Is there a tax break available to full-time residents?
What does the owner do to qualify his home for the legal residence tax break?
Is there a tax break for agricultural property?
What are the requirements for the agricultural property tax benefit?
What must an agricultural real property owner do to get this tax benefit?
What is "The Multiple Lot Discount?"
Is there a tax break available for Residential Builders/Developers?

Miscellaneous:

When is property reappraised?
All property is reappraised every four (4) years with a one (1) year lag for implementation. That is unless there is a physical or legal change, or an assessable transfer of interest occurs. Otherwise, taxable value is normally capped at 15% between reassessment programs.
Who is responsible for what in the tax system?

Our Mission

It is the mission of Oconee County to provide our current and future citizens and visitors quality services while protecting our communities, heritage, environment and natural resources, in an ever-changing world.

Vision

Oconee County – A diverse, growing, safe, vibrant community guided by rural traditions and shaped by natural beauty; where employment, education and recreation offer a rich quality of life for all generations, both today and tomorrow.

Contact

This email address is being protected from spambots. You need JavaScript enabled to view it.
864.638.4244
864.638.4246
415 S. Pine St.
Walhalla, SC 29691