Assessor Notice Sample

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Charleston County Assessor's Office 3875 Faber Place Drive, Suite 100 North Charleston, SC 29405-8547 Temporary return service requested
Charleston County Seal This is NOT a tax bill
Questions? Call the Reassessment Hot Line (843) 958-4144 8:30-5:00 M-F or go to www.charlestoncounty.org
Public, John Q. Jane D 123 Any Street Anytown, Anystate, #####-#### Example barcode
  Owner's Name: Public, John Q. Jane D  
Notice of classification, appraisal, & assessment of real estate 2020 tax year
*The Assessment is NOT the AMount of Your Future Taxes.
Property Location-Subdivision-Legal Description 5555 Highway 9999 Sometown Lot 1, Block A, Some Subdivision Total Number of Lots Is 1
Office Use  
Tax District 3-5
Notice Date 09/11/2020
If you disagree with the Appraisal / Assessment, you must file written objection with the Assessor on or before 12/10/2020. See Information on back of this notice.
Reason for Change: New Parcel
As required by state law, Charleston County has implemented a reassessment of all taxable real estate for 2020. By state law, all appraisals for this reassessment are based on the physical condition of the property on 12/31/2019. However, the effective date of value for the reassessment is 12/31/2018. This means that the reassessment appraisals were based on sales and market information leading up to the effective date of value, which is a year earlier than the condition date. On the other hand, properties that transferred in 2019 with an Assessable Transfer of Interest (ATI) have an effective date of value of 12/31/2019, meaning that sales and market information up to 12/31/2019 were used in valuing those properties.

State law limits taxable value increase due to reassessment at 15%. However, ATIs are not subject to this limitation, nor are increases in value due to new improvments, renovations, etc. The reason for change noted above indicates if an ATI or new construction occured. For information on reassessment, the 15% cap, ATIs, and how to appeal, pelase see the insert included in this notice or go to www.charlestoncounty.org and look up Reassessment 2020. If this property is your primary legal residence, and it is not assessed at the 4% ratio (above), OR if you believe the property qualifies for the Agricultural Use Special Assessment, and it is not assessed at Agricultural Use Value (above), file an application. If you have already filed an application, and Legal Residence or Agricultural Use has been denied, revoked, removed or is not indicated above, file an Objection if you believe the property qualifies. Applications can be found at www.charlestoncounty.org, OR call our office at the number noted above.

Important Note: Applications and appeals have legal deadlines. If the bill is due and an application or appeal has been filed, you must pay your bill as issued or penalties will be applied.
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Section 12-43-220 of the 1976 Code or Laws, as amended provides for the classification and uniform assessment ratios of property. The property described herein has been appraised according to law and assessed at the appropriate assessment ratio by the Assessor. IF YOU WISH TO OBJECT TO THE APPRAISAL OR ASSESSMENT OF YOUR PROPERTY If you disagree wilh the Assessor's appraisal of your property and wish to object (appeal), state law requires the following procedure which is derived from Sections 12-60-2510 and 12-60 2520 of the 1976 Code of Laws as amended.
  1. You must file written objection with the Assessor by the date printed on your notice. The legal deadline cannot be waived. A Notice or Objection Form is included with this notice, for your convenience. You do not have to use the form, but you must file a written objection.
  2. If, on examination of your written objection, the Assessor finds that the appraisal/assessment is in error, the error willbe corrected and you will be notified of the corrected appraisal/assessment via a revised Notice of Classification, Appraisal & Assessment of Real Estate.
  3. If, on examination of your written objection, the Assessor does not find that the appraisal/assessment is in error, a conference to discuss your objection will be scheduled. Conferences may be at the Assessofs office, at a satellite office, at the property, or may be over the telephone.
  4. If, at the conference, no agreement is reached, an appraiser or staff member will discuss the appraisal/assessment process, review property data and inform you of your right to file a PROTEST. You will be provided with a different form that you may use to file your PROTEST.
  5. The Protest Form, by statute, must be returned no later than 30 days after the conference. After timely receipt of the Protest Form and the required Protest information, the property is considered under Protest. The appraisal/assessment will be reviewed and the property inspected if necessary. You will be notified in writing of the findings.
  6. If you still disagree with the appraisal/assessment, you have 30 days (as printed on the Notice) to file a written notice or appeal to the County Board of Assessment Appeals, a panel of private citizens who are the final local authority in such appeals. A conference will be held before the Board. Again, you will be notified in writing of their decision. If you disagree with the County Board of Assessment Appeals determination, you may appeal to the SC Administrative Law Court as noted in the appeals board decision and findings.
  7. State Law requires that your taxes be paid by January 15th or the first working day thereafter. If payment is not made when due, penalties will apply that cannot be waived. Filiing an Objection does not relieve you of the obligation to pay taxes when due. However, If your property is under PROTEST (step 5) state law provides that if your appeal is not settled by December 31st of the current year, your assessment will be adjusted to no less than 80% until the appeal is resolved. A bill for 80% will be created and mailed if you indicate on the protest form that you desire an 80% bill. Do not transmit payment for 80% of the existing bill without receiving the revised bill. The Treasurer will return your payment if no 80% bill has been created. You are allowed to pay 100% if you prefer or an amount between 80% and 100%.
 NOTE: Objections must be filed with the Assessor. DO NOT send your objection to any other county agency or official. Failure to file written objection by the deadline, failure to appear at the scheduled conference, or failure to file the Protest Form by the deadline will result in abandonment of appeal rights for the year. Objections will not be accepted if electronically transmitted (e-mail, PDF, facsimile, etc.) If questions about filing deadlines arise, verifiable postmark dates will be used as proof of timely filing (if the filing is not hand delivered). Filing objections and protests as soon as possible after this notice is highly recommended. Large volumes are received near the deadlines.
Explanation of Sample Notice
  1. Name of Property Owner
  2. Tax District Where Property is Located
  3. Date of Appraisal/Assessment Notice
  4. Total Taxable (Capped) Value
  5. Assessment Ratio as Prescribed by Law
  6. Assessment that will be used by taxing Authorities to Levy Taxes
  7. Last Date to File Objection
  8. Parcel Identification Number
  9. Market Value without the 15% Cap
Explanation of Sample Notice Clip
Reason for Change: The front of this notice includes a Reason for Change message. Please note that although there may be several changes reflected in the notice, only one reason for change message can be printed on the form. Examine the notice carefully for potential changes which might include: 4% and 6% assessment ratio changes, changes to agricultural use, removal or granting of exemptions and discounts, and value changes. As this may be the only Notice you receive this year, do not overlook potential changes. Property Information: Basic property information can be found at www.charlestoncounty.org. Building size, age and other information can be found for residential properties. That information is not currently available for commercial properties. Be sure to check the information for accuracy as refunds will not be granted for errors if the property value is not appealed according to statute. PLEASE COMPLETE FORM ON THE NEXT PAGE IF YOU WISH TO OBJECT TO YOUR APPRAISAL/ASSESSMENT
Tax Representation - Requirements: South Carolina Code§ 12-60-90 specifies who can make a presentation for a taxpayer in the administrative tax process. This presentation includes the preparation and filing of necessary documents, correspondence with and communication to local tax authorities, and representation of a client at conferences, hearings and meetings. Representatives must provide a properly executed Power of Attorney (POA) or Letter of Authorization for the current year, with the original signature of the owner. Failure to include the POA with Objections and Protests will delay processing.

Only the following can make a presentation for a taxpayer: 1) The property owner, 2) a member of his/her immediate family without compensation, 3) the property owner's full lime employee, 4) a partner if the property is owned by a partnership, 5) an attorney, 6) a Certified Public Accountant (CPA), 7 ) an IRS enrolled agent, and 8) a real estate appraiser who is licensed or certified by the SC Real Estate Appraiser's Board may represent the taxpayer in matters limited to value.