Frequently Asked Questions

Yes, South Carolina Law provides for a substantial tax break on agricultural real property.

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Yes, please contact the Beaufort County Auditor at (843) 255-2500 for details about the homestead exemption.

Yes, please contact the South Carolina Department of Revenue at: SCDOR

Yes, South Carolina law provides for a 4% property assessment ratio on primary residences.

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South Carolina law allows for a refund request to be made. Learn More

Market Value is the estimated amount for which a property should exchange on the date of valuation between a willing buyer and a willing seller in an arms-length transaction, after proper marketing, wherein the parties had each acted knowledgeably, prudently, and without compulsion.

An Assessable Transfer of Interest (ATI) is a transfer of an existing interest in real property that subjects the property to appraisal. The date of the appraisal is December 31st of the year of transfer and represents the fair market value for property tax purposes the following December 31st. Some examples are: Conveyance by deed, by land contract, conveyance to a trust, distribution from a trust or under a will. For additional information, contact the Beaufort County Assessor.

How is the 6% Property Exemption (Assessable Transfer of Interest) calculated?

  • The ATI exemption is determined by comparing the fair market value of property when it is sold with the fair market value of the property as shown on the tax roll.
  • The ATI Exemption allows taxpayers to reduce the fair market value of property by up to 25%, but not lower than the current value in county records.
  • Taxpayers should file an application to receive the ATI Exemption before January 31st for the tax year that they first claim eligibility for the exemption
  • Property is assessed at 6% and will remain at 6% for the year in which the exemption is granted.

Both mass appraisal and single-property appraisal are systematic methods for arriving at estimates of value. The scope and quality of the mass appraisal is measured with statistics developed from sales for the entire area appraised using the Assessor's valuation model. For more information contact the commercial or residential appraisal departments of the Assessor's office at (843) 255-2400.

A reassessment or equalization program is an effort to value all real property at its fair market value in an equitable and uniform manner. Real property is land and any improvements on it, such as a house, outbuilding, swimming pool, dock, etc. Mobile homes are considered real property for ad valorem purposes, even though the mobile home owner may not own the land under it. Only real property is appraised during reassessment. Values of personal property, such as automobiles, boats and airplanes, are kept current through the Department of Revenue & Taxation.

The next reassessment is scheduled for 2023. The last reassessment was in 2018.

The Beaufort County Assessor is required by law to perform a reassessment every five years.  See South Carolina Code of Laws Section 12-43-217 for more information.  

If ownership transferred in the current year, forward the tax notice to new owner or contact closing attorney for advice. If ownership transferred after January 1st of the current year, the new owner will be updated to Assessor file for the following tax year. If ownership transferred last year, call the Beaufort County Assessor's office for assistance at (843) 255-2400.

The assessment ratio is simply a percentage (usually 4% or 6%) which is multiplied by the appraised value or use value of a property to determine the assessed value.

Millage is a term used to describe the rate of taxes levied. A mill is one dollar per one thousand dollars of assessed value.

County Council and the County Auditor determine the annual millage rate. The millage rate to be levied is determined by dividing the amount of revenue needed to fund the annual budget by the total assessed value.

Address changes are handled by the Treasurer.  For more information please call the Treasurer's Office at 843-255-2600.

Refer to your deed. If the names are spelled correctly on the deed, call the Beaufort County Assessor's office at (843) 255-2400. If the names are spelled incorrectly on the deed contact the attorney who recorded the deed to record a corrective deed with the Beaufort County Register of Deeds.
When real property is valued, assessed and taxed as agricultural use and the use changes to a use other than agriculture, the property is subject to additional taxes. The rollback tax is the difference between the taxes paid on the valuation as agricultural property and the tax amount(s) based on the assessor's market value. A rollback tax is a current year tax based on prior year levies and payable as a current year tax subject to specific due dates shown on the enclosed bill. Please read the tax notice for these important dates. Real property is subject to rollback taxes up to 3 years immediately preceding the year the property use changed.
Real estate taxes are due January 15th.

Please call the Beaufort County Assessor's office at (843) 255-2400.

Residential property that is the owner's primary residence is assessed at 4 percent of its appraised value, providing proper application has been made. All other residential and commercial property is assessed at 6 percent. Industrial property, which is appraised by the Department of Revenue, is assessed at 10.5 percent.