Assessor Home

NOTICE:

The Beaufort County Assessor has updated several of our online applications to reflect changes in legislation. The following forms have been updated as of 3/6/2017

  • Application for Home Owners Association Special Valuation
  • Special Assessment 4% Legal Residence
  • Multi-Lot Discount
  • Agricultural Special Assessment Ratio

They can be completed online and printed.

Please note: Original Applications must be submitted, either in person or via USPS snail mail. Fax or email is not permitted.

Please continue to visit our site as we will be updating additional forms in the near future.

Property Tax Applications to the Beaufort County Assessor

Due to the sensitive nature of personal information and for security reasons, the Beaufort County Assessor’s office will no longer accept 4% Residential Assessment Ratio, Agriculture Use, Developer Discount, Home Owners Association, or Appeal applications via FAX or EMAIL. This includes any additional information as requested by the Assessor’s office.
To ensure delivery, it is recommended that such applications be hand-delivered to any of the Assessor’s offices in Beaufort, Bluffton or Hilton Head Island. A date stamp filing receipt will be provided.

NOTICE: Beaufort County Assessor’s office closed Monday July 31 from 8:00 am – 11:00 am

All locations of the Beaufort County Assessor’s office will be closed Monday July 31 from 8:00 am -11:00 am for staff training.  The offices will return to normal business at 11:00 am.

**REPORT RESIDENT EXEMPTION FRAUD**

Welcome to the Web Page of the Beaufort County Assessor’s Office

Dear Beaufort County Citizens and Visitors,

As Beaufort County Assessor, it is always my privilege to share with you the latest available Beaufort County real property information.  

Starting in May of this year, and continuing for the next 12 months, the Assessor’s office is updating our records by inspecting all real property in the county in preparation for the Reassessment in 2018.  This task entails visiting all improved and vacant properties in Beaufort County, both residential and commercial.  Our office will be represented by 15 appraisers who are assigned different neighborhoods to field check and inspect the exterior of the property.  Each inspection is brief, on average taking less than 5 minutes.  All of our staff will be wearing a Beaufort County Logo shirt/vest/coat, a county ID badge, and introduce themselves to the owner/occupant of the property upon arrival.  They will leave a yellow door hanger if no one answers the door. 

The purpose of our inspections is to verify our records, document any changes to the improvements/dwellings/outbuildings, and judge the quality and condition of the property.  The goal is to fairly and equitably document and record the value of all the properties in the county, thereby ensuring each owner pays no more or no less than their fair share of taxes. 

By way of information, some properties in the county have not been visited for over 10 years, and our records need to be updated for the reassessment.

South Carolina Code of Laws 12-43-217(A) requires each county to reappraise and adjust to fair market value each property under its jurisdiction every five years. Therefore, Beaufort County’s next reassessment (2018) must be based upon market values established as of December 31, 2017.  The first tax bill using the new reassessment data will be mailed to taxpayers in the Fall of 2018.

Please feel free to contact me - or any member of my staff - if you have questions.

Sincerely,

Gary N. James

Beaufort County Assessor

Renting Primary Residences Assessed at 4%

 Commencing in Tax Year 2014, the South Carolina General Assembly passed legislation increasing the number of allowable calendar year rent days from 14 to 72 days without forfeiture of the 4% resident property tax exemption. If a property currently receives the same exemption, ANY changes in rental status must be reported to the Assessor’s Office within 6 months of the date of change.

In cases of property rental, the administrative review of 4% Special Assessment Ratio applications now includes a requirement to file the Rental Addendum with the application.  Information requested includes but is not limited to such items as: rental history, rental marketing methods, accommodation tax reports, and Federal and State income tax returns including all schedules. We may also conduct onsite inspections of the subject property to ascertain occupancy status.

Declaration of rental history results in a 1-year exemption only and requires annual application.

 Property Tax Savings for Active Members of the Armed Forces

Active members of the Armed Forces who are residents of another state are considered residents domiciled in South Carolina as long as the member’s permanent duty station is in South Carolina.  PCS orders filed with the County Assessor is proof of the member’s duty station.  Application deadline is before the first penalty date for payment of taxes for the tax year the applicant claims eligibility.

In addition, if a member of the Armed Forces who received permanent change of duty station or temporary duty assignment for at least one (1) year regardless of assignment location and at the time of receipt of said orders was receiving the 4% ratio or then receives rental income from the property, the 4% residential ratio is retained for as long as the owner remains on active duty.  This does not apply if the owner or a member of the household claims the 4% ratio on another residence in the state.  *Annual filing of the Military Affidavit by January 15th is required in order to receive the property tax savings of the 4% Special Assessment ratio under this provision of the law.

Office Locations:
Beaufort Office
100 Ribaut Road
County Admin Bldg, Room 210
Beaufort, SC 29902
Phone : 843-255-2400
Fax: 843-255-9404
Mailing Address
P.O. Drawer 1228
Beaufort, SC 29901
Bluffton Office
4819 Bluffton Parkway
Myrtle Park Bldg, 3rd Floor
Bluffton, SC 29910
Phone: 843-255-2419
Fax: 843-255-9485
Hilton Head Office
539 William Hilton Parkway, Room  106
Hilton Head Island, SC 29926
Phone: 843-255-2425
Fax: 843-255-9486