Contact Information
- 803-435-4423
- 803-435-8905
- Assessor Website
-
411 Sunset Drive
Manning, SC 29102
Assessor
Connie Wise
Administrative Assistant
Connie Wise
Senior Secretary
Kimberly Herbert
Appraiser I
Jane Lambert
GIS Technician I
Keisha James
Appraiser II
Barry Schweickert
Quick Links
Forms
What is a reassessment?
An essential condition for equity in property tax systems is uniform assessment, which helps to
ensure that tax liabilities and property values are directly related. It does not necessarily mean
that values will decrease or even b e changed. During a reassessment, the Assessor’s Office will
review the market values of all properties in the County. Based on changes in the real estate
market, the Assessor’s Office will then determine which property values need to remain the
same, be increased or be decreased. Only real property is appraised during a reassessment.
Real property is land and any improvements on it, such as houses and other structures like
outbuildings and pools.
How Often Does A Reassessment Occur?
Act 145 of 1995 established the quadrennial reassessment statute 12-43-217 of the South
Carolina Code of Laws mandating that once every five years each County of the State shall
appraise and equalize those properties under its jurisdiction. Reassessments also occur the year
following a property sale, non-exempt ownership transfers, and new construction.
What does a reassessment do?
The five-year reassessment cycle in South Carolina is a hold placed on a valuation date
(December 31st prior to the year of reassessment implementation). Reassessment changes the
valuation date so that all properties, during reassessment implementation, are valued using the
same date of value.
Reassessment brings real property market values up to date with the current control valuation
date.