The Assessor’s Office classifies, maps, and appraises most of Anderson County’s real property.
The Assessor’s Office classifies, maps, and appraises most of Anderson County’s real property.
The Assessor’s Office is responsible for classifying, mapping, and appraising real property in Anderson County. Real property is defined as all land as well as any buildings, structures or improvements on that land.
The Assessor’s Office Appraisal Staff is comprised of a Deputy Assessor, a Chief Commercial Appraiser, a Chief Residential Appraiser, and eleven residential appraisers, all of whom are under the supervision of the Assessor. All appraisers are licensed through the SC Real Estate Appraisers Board. All meet federal and state requirements to appraise property as mass appraisers. On staff, we have certified general, certified residential, and licensed appraisers, many of which have a designation specifically for mass appraisal.
The appraisal staff site visits the properties that have had completed permits. They also site visit properties that may have had a property split, property combined, or some other change to the property due to a newly recorded plat or deed. After these properties have been site visited, the Assessor’s Office sends out assessment notices for the properties that have increased in value over $1000 or had a change to the classification of their property (i.e., 4% legal residence, 6% other, agriculture use etc.). These notices are generally sent out in late summer or early fall and have printed on them the deadline in which the property may be appealed. During late fall and winter, the appraisers work on appeals and other site inspections relevant to the next reassessment. Also, during the year, the appraisal staff is reviewing and processing any applications for special assessments.
The appraisal staff is also constantly working and tracking sales for the next reassessment. Anderson County’s next scheduled implementation for the reassessment of over 120,000 parcels and mobile homes is Tax Year 2022.
It is virtually impossible to set up appointments for the properties that we site visit. So that the public will not be alarmed, all appraisers can be identified by a vehicle bearing the Anderson County seal or logo, a displayed County issued photo ID badge, and their appraisers’ license. Generally, the appraiser will go to the front door first and ring the doorbell and/or knock. If no one comes to the door, they will leave a door hanger. They will continue on with their visit which may require them taking some measurements and possibly some photographs around a house or outbuilding.
In addition to these jobs the appraisers perform daily, they have been called on to assess damages incurred during natural disasters. In such instances, the Assessor reports to the Emergency Preparedness Division an estimate of insured and uninsured property damages. This information is used to determine if the amount of damage meets the criteria for the County to request federal aid.
All appraisers are associate members of the South Carolina Association of Assessing Officials.
The Anderson County Assessor’s office aims to accurately maintain and update all property information. This includes the receipt and processing of all forms and applications, so that property classification, valuation, ownership, and description remain accurate and are displayed in accordance with the control date established in the SC Code of Laws. We recognize that the better our data, the better service we can provide those who rely on the Anderson County Assessor’s office to assist them. Whether we are assisting a real estate professional or a property owner trying to understand the process of ad valorem taxation we take great pride in offering excellent customer service. We make every effort to remain up to date and accurate in all our records and regularly update our online data to reflect our in-house records. Our online data is available for purchase but it should be noted that the data must not be reproduced or redistributed for commercial use. Should you require any assistance from one our customer service or data processing specialists please do not hesitate to contact us at (864)260-4028 or Assessor@andersoncountysc.org. Our hours of operation are Monday through Friday 8:30 a.m. to 5:00 p.m.
The Assessor’s Office Mapping Department is responsible for the maintenance of the Anderson County Tax Map. Each parcel of land in Anderson County is mapped using ArcGIS Software which ensures a high-quality GIS base for the county. Our mapping department consists of three well-trained specialists whom are proficient in drawing accurate maps as well as having a good understanding of real estate title. When a deed or a plat for a portion of an existing lot has been recorded, our mapping team will make the appropriate changes to the map and the tax record. These changes, whether they be splits, combines, or any type of change of property, take effect for the following tax year.
Each year the mapping department is charged with the responsibility of maintaining the ownership, description, record and mapping of over 1,500 changes to property in Anderson County as well as verify the correct ownership of thousands of deeds. Our mapping department also delivers excellent customer service, by phone or in person, pertaining to parcel boundaries.
Annually, our mappers attend conferences and seminars to stay up to date on best practices in an effort to offer exceptional service to all Anderson County citizens.
Tax Map parcels can be seen by using the Anderson County Property Viewer. Parcel information can also be obtained through the Public Access System. For more information on these resources, please consult our help document or contact us at (864)260-4028 or Assessor@andersoncountysc.org. Our hours of operation are Monday through Friday 8:30 a.m. to 5:00 p.m.
If you changed your legal residence during this year, purchased a new home, built a new home or simply moved to a different home you own, you must make application for legal residence on the new home as soon as possible. Once an initial application for classification of property as a legal residence is filed and approved, no further application is required to maintain that classification unless the status of the property changes such as an ownership change or you move your legal residence to another home you own. An application can be obtained in the Forms section below.
You must meet specific criteria to qualify for either farm use or timber management. If a property qualifies for the agricultural use classification for the first time during this year, an application to receive Agriculture Use Value for the year needs to be made as soon as possible. Even though the filing period for Agricultural use is year-round (The Ag Use deadline for each year is January 15th which is the first penalty date for taxes), the applications received later in the year may not reflect any adjustments to the initial tax bill. Please file as soon as feasible to avoid any delay in processing your application and receiving an accurate initial tax bill. Please remember Ag Use is not an exemption. Once the use changes from Ag Use, rollback taxes of up to three (3) years will apply dependent upon how long the property has carried the Ag Use classification.
If there has been a change in use where the property no longer qualifies for either legal residence or agricultural use value, it is the responsibility of the owner to notify the assessor’s office within six (6) months of the change in use. Failure to do so could result in a significant penalty. A form can be obtained below.
The Requirements for the Multiple Lot Discount are as follows:
SECTION 12 43 225. Multiple lot discounts; eligibility.
(A) For subdivision lots in a plat recorded on or after January 1, 2001, a subdivision lot discount is allowed in the valuation of the platted lots only as provided in subsection (B) of this section, and this discounted value applies for five property tax years or until the lot is sold or a certificate of occupancy is issued for the improvement on the lot, or the improvement is occupied, whichever of them elapses or occurs first. When the discount allowed by this section no longer applies, the lots must be individually valued as provided by law.
(B) To be eligible for a subdivision lot discount, the recorded plat must contain at least ten building lots. The owner shall apply for the discount by means of a written application to the assessor on or before May first of the year for which the discount is initially claimed. After initially qualifying for the discount provided in this section, no further application is required, unless ownership of the property changes. A property owner may make a late application for the discount provided in this section until the thirtieth day following the mailing of the property tax bill for the year in which his discount is claimed provided the application is in writing and accompanied by a one hundred dollar late application penalty, payable to the county treasurer for deposit to the county general fund. The value of each platted building lot is calculated by dividing the total number of platted building lots into the value of the entire parcel as undeveloped real property.
(C) If a lot allowed the discount provided by this section is sold to the holder of a residential home builder’s license or general contractor’s license, the licensee shall receive the discount through the first tax year which ends twelve months from the date of sale if the purchaser files a written application for the discount with the county assessor within sixty days of the date of sale.
(1) For lots which received the discount provided in subsection (B) on December 31, 2011, there is granted an additional year of eligibility for that discount in property tax years 2012, 2013, 2014, and 2015, in addition to any remaining period provided for in subsection (B). If ten or more lots receiving the discount under this item are sold to a new owner primarily in the business of real estate development, the new owner may make written application within sixty days of the date of sale to the assessor for the remaining eligibility period under this item.
(2) For lots which received the discount provided in subsection (C) after December 31, 2008, and before January 1, 2012, upon written application to the assessor no later than thirty days after mailing of the property tax bill, there is granted an additional year of eligibility for that discount in property tax years 2012, 2013, 2014, and 2015. If a lot receiving the additional eligibility under this item is transferred to a new owner primarily in the business of residential development or residential construction during its eligibility period, the new owner may apply to the county assessor for the discount allowed by this item for the remaining period of eligibility, which must be allowed if the new owner applied for the discount within thirty days of the mailing of the tax bill and meets the other requirements of this section.
A form can be obtained in the forms & resources section below.
