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.
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