Lancaster county sc real property records


  1. In-depth Property Tax Information
  2. GIS Mapping
  3. Code of Laws - Title 30 - Chapter 5 - Recording Generally
  4. Jasper County, SC

In-depth Property Tax Information

If a new application is required, one will be mailed on each previously qualified property to the owner's last known address. It is the owner's responsibility to make sure applications are timely filed. The Rollback tax is a requirement codified in South Carolina state law. Anytime a property changes its use from agricultural use to any other use, it causes rollback taxes to be assessed and billed to that portion of the property.

GIS Mapping

Changes that can trigger the rollback provision may be the addition of a new house or mobile home, an additional commercial building or activities, new subdivision lots, new parcels below certain sizes, etc. It is calculated by determining the difference between what taxes had been paid at the agricultural use rate and what would have been paid if the property had been taxed no matter if the current owner of the property is not the same as the owner that received the agricultural classification for the previous five years, the tax is still due for the year it is levied as a current year tax for that year.

Often times when a property sells, the rollback taxes are allocated between the buyers and seller by the sales contract or during the closing, by the closing attorney.

Lancaster County Property Tax Calculator

If in the tax year in which a change in use of the real property occurs the real property was not valued, assessed, and taxed under this article, then the real property is subject to roll-back taxes for each of the five tax years immediately preceding in which the real property was valued, assessed, and taxed hereunder.

In determining the amounts of the roll-back taxes chargeable on real property which has undergone a change in use, the assessor shall for each of the roll-back tax years involved ascertain.

Code of Laws - Title 30 - Chapter 5 - Recording Generally

Please enable JavaScript in your browser for a better user experience. Jump to subpage Definition of Agricultural Real Property Agricultural real property shall mean any tract of real property which is used to raise, harvest or store crops, 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.

The tract is contiguous to another timberland tract of at least five acres. The tract is under the same management system as another qualifying timberland tract. The tract is owned in combination with non-timberland tracts that qualify as agricultural real property.

Jasper County, SC

Non-timberland cropland tracts must be at least 10 acres. Is there a tax break for agricultural property?

Yes, SC Law provides for a substantial tax break on agricultural real property which is actually used for a bona fide agricultural use. There are two parts to this benefit. Appeals The Third Class County Assessment Law requires the appointment of a three-member Board of Assessment Appeals for the purpose of overseeing office administration and hearing assessment appeals.

749 Rothsville Road Lititz PA Lancaster County Real Estate Auction

Appeals from assessment can be taken by property owners and taxing bodies alike for the purpose of correcting over- or under-assessed properties. Appeals may be undertaken any year when filed on or before August 1, with the result effective beginning with the subsequent tax year. In addition, an appeal may be filed within 40 days of any assessment change notice issued by this office after a change has occurred to a property effectively changing its market value.

This is different during a reassessment year in which the owner has 40 days to file an appeal as of the day of the reassessment notice. Mass Appraisal Mass appraisal for property tax purposes is guided by the concepts of market value and uniformity. Generally, the real estate market is the measure of an accurate assessment, according to the concept of market value. Uniformity requires that like properties be assessed similarly throughout the county. Lancaster County completed a countywide reassessment that became effective January 1, Assessed values are based on property market values as of January 1,