To fairly and equitably apply the constitutional and legislative duties of this office for the purpose of timely producing a certified
assessment roll that meets all the requirements of the State over-site agencies. The Real Property Service’s Office values over 207,000
properties in Greenville County. The department analyzes, researches, and processes deeds and plats annually to keep its database up to date.
All functions are mandated by South Carolina Code of Laws with oversight from the Department of Revenue.
Greenville County Reassessment Program
Real Property Services (Assessor) Office implemented the last Reassessment Program for the 2015 tax year. State law requires each County
to reassess all property every five years (South Carolina Code of Laws 12-43-217). We last reassessed in 2010.
- Appraise Real Property & Manufactured/Mobile Homes in Greenville County except real property that is assessed by the Department of Revenue (e.g. manufacturing facilities).
- Reappraise and reassess all property every five years in accordance with Section 12-43-217 of SC Code of Laws. Next Reassessment program is 2020.
- Appraise property accurately and fairly using the fair market value.
- Accept and process appeals of values generated by this office.
- Transfer ownership of real property through recorded deeds.
- Review and qualify properties for Legal Residence Special Assessment and Agricultural Use.
- Accept & approve applications for homestead exemption.
- Process Rollback taxes for changes in use from Agricultural to alternate use and provide rollback estimates upon request.
- Measure & appraise new construction and new parcels for tax purposes.
- Maintain & process Multiple Lot Discount, Home Owners Associations, Builder/Developers Discount, Commercial ATI Exemption and Active Military Residential Exemptions.
- Change mailing addresses for real property & mobile home owners as requested.
- Represent the County in real property & mobile home value appeals to the Board of Assessment Appeals and the South Carolina Administrative Law Court.
Assessments and Taxation
Property taxes continue to represent the main source of revenue for school districts, special tax districts and local government under the
taxing authority established by the State of South Carolina. Property taxes fund schools, libraries, law enforcement, courts, jails, emergency
medical services, and other public safety services. Consequently, the Real Property Service’s Office provides an essential function for all taxing
entities in the County that rely on the annual property assessments our department generates.
The respective budgets for each entity (School, County, Municipality, etc) are divided by their appropriate assessments to establish a millage
rate. The millage rate is then applied back to each property to generate a tax bill. Each entity sets their budget and millage.
Budget divided by Assessments equals Millage Rate
Individual Assessment times Millage equals Tax Bill