Questions & Answers

Contact Information

Assessor

Connie Wise

Administrative Assistant

Connie Wise

Senior Secretary

Kimberly Herbert

Appraiser I

Jane Lambert

GIS Technician I

Keisha James

Appraiser II

Barry Schweickert

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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.

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.

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.