Effective Monday, December 21, 2020 public hours at the Administration Building will be 9:30 a.m. – 4:00 p.m. Monday-Friday.  Per County policy, face coverings (which fully cover the nose and mouth) are required in County facilities as of Thursday, August 13, 2020. Masks will be made available for those without. Citizens are urged to call or email before driving to a County Office. 

View a list of downloadable/online forms and data you may access below. Staff will be able to assist you with any questions you may have Monday through Friday from 8:30 a.m. - 5:00 p.m. - see contact information to the right.

For more information regarding COVID-19 and Lancaster County Operations, go online to

The primary functions of the Assessor's office is to identify, map, classify, appraise and assess residential, commercial, agricultural and vacant property in Lancaster County for ad valorem taxation within the guidelines of the SC Code of Laws, SC Department of Revenue regulations and Lancaster County Ordinances.  The Assessor provides annual real estate assessments to the County Auditor for the generation of real estate tax notices.  We reappraise and reassess all property every five years in accordance with Section 12-43-217 of the SC Code of Laws.

Contact Information

Brad Carnes - Assessor  

Eric Rowell - Deputy Assessor
Other duties of the Assessor's office:

  • Responsible for application process for Legal Residence Discount (4%)
  • Responsible for application process for agricultural use
  • Responsible for application for change of address for real property tax notices
  • Responsible for maintenance of tax maps and online GIS data

  1. Online Assessors Data
  2. Online Forms 
  3. Downloadable Forms
  4. Frequently Asked Questions
  5. Citizens Guide to Reassessment 2015