Assessor
Department Information
Assessor: John Powell
Email: jpowell@mccormickcountysc.org
Location:
133 South Mine Street
McCormick, SC 29835
Room 201
Office Hours: M-F 9:00am - 5:00pm
Office Phone: (864) 852-2931
Fax: (864) 852-2930
The Assessor's Office is responsible for title assignment of values to all real estate properties and mobile homes; NOT the tax amounts.
What This Office Does:
- Appraise real property and manufactured (mobile) homes for tax purposes
- Conduct county wide reassessment every 5 years required by the South Carolina Department of Revenue
- Accept and process appeals of values generated by office
- Transfers ownership of real property recorded deeds
- Maintain property boundary lines using recorded information or visual representation of each parcel of land through GIS mapping procedures
- Process 4% legal residence and agricultural
- Provide aerial and tax maps for sale upon request
- Measure and appraise new construction for tax
- Maintain and process multiple lot discount applications for developers owning 10 or more lots in a neighborhood
- Provide actual & potential rollback tax information
- Change mailing addresses for real property & mobile owners as requested
- Issue Moving Permits
- Represents the County in real property & mobile home value appeals to the Board of Assessment Appeals
- Maintains GIS Mapping Web Site with property information
This Office Does Not:
- Give legal advice
- Research real property for legal claim
- Issue new Decals for Mobile Homes
- Have tax or other information on vehicles, boats, motors, or other person property (See Auditor)
- Accept payments for County property taxes (See Treasurer)
- Grant exemptions for real property (See Department of Revenue)
- Give information on delinquent taxes
- Assess manufacturing or utility properties
Legal Residence Exemption
Legal residence refers to an owner-occupied home. A legal residence includes no more than five acres of contiguous land, owned totally or in part and occupied by the owner. It applies to additional dwellings located on the same property and occupied by immediate family members of the owner. These residences are taxed on an assessment equal to 4% of the fair market value of the property. To this value, a local rate is applied to determine taxes due. In addition to the special assessment ration of 4%, the legal residence is also exempt from payment of taxes for school operating purposes.
The owner of the property or the owner's agent must apply for the 4% assessment ration before the first penalty date for the payment of taxes for the tax year for which the owner first claims eligibility for this assessment ration. Once the application for legal residence has been approved, no further application is necessary while the property continues to meet the eligibility requirements. A new application must be filed if in any year you change your legal residence or move to another property. A new application must be filed on the new legal residence during the filing period.
An application for this exemption must be completed and turned into the Assessor's Office. If you claim this property as your legal residence, please visit the Assessor's Office to apply, and be sure to bring proof of residency such as:
1. Valid South Carolina Driver's License and or ID, UPDATED to the address to which you're applying for Legal Residency (If married we need a copy of spouse's drivers licenses also, regardless of ownership)
2. Vehicle Registrations for AL:L vehicles UPDATED to the address to which you're applying for Legal Residency. (If married we need a copy of spouse's vehicle registrations also, regardless of ownership)
Legal Residency Application
1. Valid South Carolina Driver's License and or ID, UPDATED to the address to which you're applying for Legal Residency (If married we need a copy of spouse's drivers licenses also, regardless of ownership)
2. Vehicle Registrations for AL:L vehicles UPDATED to the address to which you're applying for Legal Residency. (If married we need a copy of spouse's vehicle registrations also, regardless of ownership)
Legal Residency Application
If you own the parcels touching your property and do not wish to combine them, the parcels can still qualify for the Legal Residency Exemption (up to 5 acres total). You will need to fill out the Adjoining Legal Residency form and submit it to the Assessor's Office.
The parcels must have the same owner(s) on the parcels to qualify for the exemption.
The parcels must have the same owner(s) on the parcels to qualify for the exemption.
Agriculture Exemption
Agricultural real property shall mean any tract of real property which is used to raise, harvest, or store crops or feed, breed, or manage livestock or to produce plants, trees, fowl, or animals useful to man, including the preparation of the products raised thereon for man's use and disposed of by marketing or other means. It includes but is not limited to such real property used for agriculture, grazing horticulture, forestry, dairying, and mariculture. In the event at least 50% of a real property tract shall qualify as "agricultural real property", the entire tract shall be so classified, provided no other business for profit is being operated thereon. The term "agricultural real property' shall not include any property used as the residence of the owner or others.
The owner of the property or the owner's agent must apply for the 4% Ag assessment ratio before the first penalty date for the payment of taxes for the tax year for which the owner first claims eligibility for this assessment ratio. Once the application for Agriculture use has been approved, no further application is necessary while the property continues to meet the eligibility requirements.
An application for this exemption must be completed and turned into the Assessor's Office. Please visit the Assessor's Office to apply for this exemption if your property meets the minimum requirements o:
1. Property has a minimum of 5 acres of timberland.
2. Property has a minimum of 10 acres of non-timberland (cleared/pasture) for other agricultural use.
Agricultural Exemption Application
1. Property has a minimum of 5 acres of timberland.
2. Property has a minimum of 10 acres of non-timberland (cleared/pasture) for other agricultural use.
Agricultural Exemption Application
Manufactured Homes
If the parcel of land referenced in your deed has a manufactured home located on it, the manufactured home may or may not have a separate tax map number from the land. If there is a different map numbers, a separate tax notice will be mailed for the collections of taxes on the manufactured home and then one for the land that the manufactured home is sitting on. If the title of the manufactured home was transferred to you, please make sure the following steps have been completed to be able to update the ownership of the manufactured home:
1. Go to the DMV to transfer the mobile home title into your name.
2. Take the updated title to the County Building Inspector's Office for a Name Change Decal, their phone number is (864) 852-2231
3. Once we receive the paperwork from the building Inspector's office, we will be able to update the ownership on said manufactured home.
4. If this is going to be your primary residence, make sure to apply for the Legal Residence exemption.
1. Go to the DMV to transfer the mobile home title into your name.
2. Take the updated title to the County Building Inspector's Office for a Name Change Decal, their phone number is (864) 852-2231
3. Once we receive the paperwork from the building Inspector's office, we will be able to update the ownership on said manufactured home.
4. If this is going to be your primary residence, make sure to apply for the Legal Residence exemption.
Moving a Manufactured Home In or Out of the County
- You will need to take the title to the DMV and get the title in your name.
- Take new title to the county Building, to the Building and Codes Department and get a decal assigned to the mobile home.
- We will receive the information from the Building and Codes Department to put the manufactured home on our books.
- You will need to come to the Assessor's Office to acquire a moving permit. ($15 we accept cash and checks)
- All current and or delinquent taxes must be up to date and paid in full.
- Future year taxes will need to be paid in full.
- Building and Codes will have to inspect the setup at the new location and issue a new decal number.
- Come to Assessor's Office to acquire a moving permit ($15, we accept cash or checks)
- All current and or delinquent taxes must be up to date and paid in full.
Address Change(s)
Our office is not responsible for applying an address change to any parcels, other than those specified on an address change form. Please attach an additional piece of paper if you wish to change multiple parcels.
Address Change Form
Address Change Form