Department Functions

It is the responsibility of the Tax Assessor’s Office to locate and appraise all real property and mobile homes located within Williamsburg County.

Other activities include:

v     Reviewing and qualifying properties for legal residence and agricultural special assessments.

v     Provides fair and equitable appraisals of all properties using the fair market value.

v     Maintain Records of Deed sale transactions, Probate Court Deeds of distribution.

v     Conducts a countywide re-assessment every 5 years as required by State Law.

Frequently Asked Questions

Q: If my primary residential property contains rental or business structure I receive the 4 percent legal residence special assessment.

A: The 4 percent assessment would only apply to the portion of the property used as your residence. The 6 percent ratio would apply to the remainder of the property.

Q: How do I apply to receive the 4 percent legal residence special assessment or the agricultural use assessment?

A: Applications are available in the Assessor’s Office (second floor county complex). Applications must be completed by January 15^th in the year following the purchase.

Q: How do I appeal the Assessor’s appraisal of my property?

A: To appeal an appraisal, the property owner must write the Assessor’s Office between January 1 and March 1 of the tax year.  In an appeal, the Assessor’s Office schedules a hearing between the property owner and the Assessor or staff appraiser to discuss reasons for the appeal.  After the hearing, the Assessor’s Office sends the property owner a letter describing decisions and appraisal changes.  If the property owner has any further objections, they must write their objections and send the Boards of Assessment Appeals within 30 days.  The Board then schedules a hearing and notifies the property owner in writing of the results.  If still aggrieve, the property owner may file and appeal with Administrative Law Judge Division of Columbia.  To appeal a “Notice of Change of Classification Appraisal and Assessment,” the property owner must do so within 30 days of the date of the appeal.

Q: How do I obtain a Building Permit application?

A: You may obtain a Building Permit application from our office at 147 West Main Street.

Q: How do I obtain a Residential Building permit?

A: You must submit two complete sets of site, foundation, floor, elevations, type wall selection and electrical plans. You must also submit one copy of the paid water and sewer receipt and one copy of the proper flood zone documentation.  A brochure is available at our office or by fax upon request.

Q: How do I obtain a Commercial Project Building permit?

A: A brochure is available at our office located at 147 West Main Street or you may fax your request to (843) 355-3751.

Q: How much does a Building Permit cost?

A: The Building Division bases the cost of a building permit upon the value of construction and type of construction.  Types of fees include building permit and plan review.  You may request a copy of the fee schedule by fax or see “Additional Information” within this website.

Q: How do I obtain a Mobile Home permit?

A: You must complete an application available at our office located at 147 West Main Street (fax: 843-355-3751). With the application, you must submit the paid water and sewer receipts and/or a septic tank permit.  Fees for Mobile Home permits are $100.0.  Homeowners must register and obtain a decal costing $5.00 from the Tax Assessor’s Office.

Q: Is there a list of inspections completed during construction?

A: The building permit brochure lists all inspections available through our office located at 147 West Main Street.