Department Function

It is the responsibility of the Tax Assessor’s Office to locate, map and appraise all real property and mobile homes (not valued by Department of Revenue or the county Auditor) located within Williamsburg County.

This Office Does

• Maintain an inventory of all parcels or real property including mobile homes located within Williamsburg County
• Maintain:
  • Building permits
  • Certificates of occupancy
  • Deed transactions and sales
  • Mobile home permits
  • Ownership records
  • Tax maps
  • Other records necessary for continuous reassessment
• Reviewing and qualifying properties for legal residence and agricultural special assessments
• Provide fair and equitable appraisals of all properties and mobile homes for ad valorem tax purposes using the fair market value (the South Carolina Department of Revenue appraises properties used by manufacturers and utilities)
• Handle appeals on the value of real property appraised by the Assessor’s office
• Review and approve or disapprove properties for special assessments such as legal residence and agricultural use
• Handle appeals on legal residence and agricultural special assessments
• Produce annually a certified assessment roll for ad valorem taxation for all properties within the Assessor’s jurisdiction
• Conducts a countywide re-assessment every 5 years as required by State Law.

This Office Does Not

• Calculate real or personal property tax bills or send tax bills to tax payers (see Auditor’s Office)
• Appraise or assess personal property such as:
  • Airplanes
  • Boats
  • Cars
  • Motor homes
  • Motorcycles
  • Other recreational vehicles or business personal property (see the Auditor’s Office)
• Assess or appraise manufacturing, railroad or utility property (all of those properties are under the jurisdiction of the South Carolina Department of Revenue)
• Grant, approve or disapprove homestead exemption (see Auditor’s Office)
• Grant, approve or disapprove exemptions for disabled persons (see Auditor’s Office)
• Grant, approve or disapprove exemptions for veterans (see Veterans Affairs Office)
• Grant, approve or disapprove exemptions for churches (this is handled by the South Carolina Department of Revenue)
• Accept or process any real or personal property tax payments (see Treasurer’s Office)
• Handle delinquent tax bills, delinquent tax sales or payments (see Tax Collector’s Office)