If you own a residence, you want to be sure to apply for the 4% assessment ratio if you live in the residence as your primary place of residency. All properties that are not owner-occupied will be assessed at a 6% assessment ratio. To obtain the 4% assessment rate, you or your agent will need to complete a legal residence application and file with the county assessor. This should be done as soon as your deed or bond-for-title is recorded and you move into your home, but may be filed any time before the first penalty date, when taxes are due (January 15). If a person signs the legal residence certification, obtains the 4% assessment rate, and is thereafter found not eligible, or loses eligibility and fails to notify the assessor within six months, a penalty is imposed equal to one hundred percent of the tax paid, plus interest on that amount at the rate of one-half of one percent a month, but in no case less than $30 nor more than the current year’s taxes.
You would apply with the Auditor’s Office (864- 898-5895) if you are 65 years of age or older, blind or are permanently disabled.
Once every fifth year, each county in South Carolina must reassess the properties under its jurisdiction. Property valuation must be complete at the end of the fourth year. Counties are on a staggered reassessment schedule. The Assessor must notify every person who is listed as the property owner as of December 31st of the prior year of any change in value or classification if the change is $1,000 dollars or more. In the fifth year, the County shall implement the reassessment program and assess all property on the newly appraised values.
Yes. Filing an appeal does not extend the time to pay taxes. The taxes must be timely payed to avoid penalties and interest.
The person who owned the property on December 31st of the prior year is liable for the tax, even if he/she sold the property the following year. However, the tax lien follows the property. The tax statement may either be forwarded on to the purchaser or returned to the Treasurer’s Office. If you choose to return the statement, please note the purchaser’s name and address.
The tax bill will bear the name of the assessed owner as of December 31st. If you receive a tax bill for the sold property, please forward it to the new owner since the new or current owner is responsible for all taxes once the sale is finalized.
Failure to receive a tax statement does not affect the validity of the tax, penalty, interest, due date, the existence of a tax lien, or any procedure instituted to collect a tax.
Your mortgage company usually pays your property taxes. Property owners whose mortgage company pays the property taxes may NOT receive a tax bill. If you receive a bill, it is your responsibility to forward it to your mortgage company for payment. The property owner is responsible to make sure that the mortgage company has paid the property taxes owed.
It is important to understand that without a current mailing address, the assessor will be unable to send you notifications regarding your property. It is the owner’s responsibility to advise the Assessor when the mailing address has changed or is different from the mailing address reported on a recorded document. To protect the taxpayer from an erroneous address change, the address used by the Assessor’s Office will not be changed without the property owner’s written consent.
For your convenience, you may download a “Change of Mailing Address” from this site, complete and mail. Every year, hundreds of people don’t receive the notices the Treasurer mails because they have not kept us advised of their changed address. Don’t let this happen to you! If you have any questions regarding your mailing address, please call (864) 898-5872.
The Assessor’s Office is open for service from 8:00 a.m. to 5:00 p.m., Monday through Friday; however, there are exceptions, so please check with the Assessor’s office directly. (864) 898-5872
New Year’s Day
Martin Luther King Day
Day after Thanksgiving
County offices providing emergency and/or public safety functions remain open on holidays.
NO! Mill levies are set each year by taxing authorities. The mill levy determines amounts of each tax bill that goes to schools, fire districts, water and sanitation districts, governmental agencies, and other special districts.
The property owner must present sufficient and credible evidence to establish that the lot is not buildable. The Assessor will accept an official finding from DHEC (Dept. of Health and Environmental Control) since this is the State agency authorized to and charged with the responsibility to promulgate regulations relating to septic tank systems.
Property taxes are a lien on the property. If the above happens, you would in effect be purchasing a tax lien along with the manufactured home. To ensure this does not happen to you, you should contact the Delinquent Tax Office (864-898-5890) to verify if the taxes are current and make sure that you are not inheriting unpaid delinquent taxes before you purchase the manufactured home.
No, it is a cap on the assessment of a parcel, not on the taxes paid. A property’s assessment could stay the same or go down but property taxes could go up any given year because of millage increases levied by the local taxing authorities.
When a property sells, the cap is removed and the value is increased to market value as of December 31st of the year the conveyance occurred. Similarly, if the home you purchased was subject to the cap, the cap is removed and the value is increased to market value as of the tax control date-December 31st of the year the conveyance occurred. There are specific transfers of property ownership which prohibit the removal of the 15% cap.
No. The 15% cap is removed the year after an “assessable transfer of interest” occurs.
The new addition’s value is added to the prior year (capped) value and this is the property’s new base value unless the assessor’s estimate of market value is less than the total capped value.
(Vehicles, watercraft, aircraft, homestead exemption, etc.)
Pickens County Auditor’s Office
(Land, buildings, legal residence, agriculture, etc.)
Pickens County Assessor’s Office
(Billing addresses, tax payments, etc.)
Pickens County Treasurer’s Office
The Assessor’s Office cannot determine where your shared fence (property) line should be. If you have a dispute with your neighbor over the placement of a fence, this is a private civil matter. Our office has no jurisdiction over these issues. A private surveyor is often hired by one or both property owners to resolve the issue.
No. The Assessor’s staff cannot provide this type of information. You may want to contact a title company or seek the advice of an attorney before submitting deeds for recording that affect change in ownership.
Yes. The mere fact that there is a transfer of title could subject the property to a possible reassessment. The laws that govern change in ownership can be very complex. You may want to seek legal advice.
No. Any arrangement regarding property tax liability must be worked out contractually, between the buyer and seller.
The Assessor’s Office receives copies of all building permits issued by the cities and the county.