Assessable Transfers of Interest (ATI’s)

According to the Property Tax Reform Act of 2006, most real estate transfers are considered Assessable Transfers of Interest or ATI’s.  Properties that are classified as ATI’s are required to be reappraised at current market value as of December 31^st of the year in which the sale occurred.

Legal Residence

If you purchase a home, already own a home or a manufactured home and reside there, you may be entitled to a Legal Residence Classification for property taxes.  This 4% classification will result in a substantial savings.  An application for this classification should be filed with the Assessor’s Office in St. George or Summerville.  You may file for the exemption online from the convenience of your home, visit us in person or complete a paper application and mail it in.  A paper application is available on our webpage or in our office.  A property owner can have only one Legal Residence Classification Exemption.  An application for this discount is available on the Assessor’s web page at www.DorchesterCountySC.gov/Assessor. If change in ownership, mailing address or use occurs, the property owner must notify the Assessor’s Office within six months of the change.  If applying with a paper application, please do not send in original supporting documents with your application; copies are acceptable.  Documents submitted with the application will not be returned.

Legal Residence for Active Duty Military Members

Active Duty Military that are not living in their home must apply EVERY YEAR by the tax penalty date for the current tax year in which you are applying.  H3027 amends SC Code of Law 12-43-220(c)(2)(v).  Please read the law before applying for the exemption for a complete and full understanding of the law.

(v)(A) A member of the armed forces of the United States on active duty who is a legal resident of and domiciled in another state is nevertheless deemed a legal resident and domiciled in this State for purposes of this item if the member’s permanent duty station is in this State. A copy of the member’s orders filed with the assessor is considered proof sufficient of the member’s permanent duty station.

Agricultural Use Value

All Agricultural property owners must make application for the special agricultural assessment.  In order to qualify, the property must be used for bona fide agricultural practices.  A new application must be filed if the property transfers.  A rollback of property tax is due if the use of the property changes from agricultural.  Applications must be filed in the Dorchester County Assessor’s Office by the penalty date of the tax year being applied for.  An application for this discount is available on the Assessor’s web page at www.DorchesterCountySC.gov/Assessor. The property owner shall notify the Assessor’s Office within six months of a change in use of the property.

Rollback Tax on Agricultural Property

Any property that has qualified for Agricultural Use Value that has a change in the use other than agricultural will be subject to a rollback of property tax for a period of up to three years.  Simply, the rollback is the money saved by qualifying for agricultural use.  The rollback is charged to the individual that changes the use.  This may not be the person who applied for the lower assessment.  If a property subject to agricultural use, property transfers and the new owner changes the use, the new owner is billed for the rollback tax.  A rollback estimate request form is available on the Assessor’s web page in the Forms & Documents at  www.DorchesterCountySC.gov/Assessor.

Multi Lot Discount

Any property developer having 10 or more unimproved lots within a homogeneous area (subdivision) may make written application for a special Multiple Lot Discount on these lots.  Applications must be filed by May 1^st of the applicable tax year.  Applications for the multi lot discounts are available in the Assessor’s Office or on the Assessor’s web page in the Forms & Documents at www.DorchesterCountySC.gov/Assessor.

Mobile Homes

The owner of any Mobile Home purchased in or relocated to Dorchester County has 15 days to register the mobile home with the Assessor’s Office.  A mobile home can be relocated (moved to another location), however, a moving permit must be obtained from the Assessor’s Office and is good for 30 days.   If there are back year taxes due on the mobile home, all back-year taxes must be paid first before the permit can be issued.  A fine up to $200 can be assessed for failure to comply with the above.  If a mobile home has had a change in ownership, and not being moved, a ‘name change’ permit must also be obtained from the Assessor’s Office.  Please bring a copy of the title in the new, correct owners name to get the mobile home registered in the correct name.  Otherwise, the mobile home notice will reflect the previous owners name until the permit has been completed.  Please call our office for more information if needed.  843-832-0162

Address Changes

According to US Postal Service regulations, the county’s address database should match what the USPS has on file.   If you request an address change, please check with your Post Office and make sure they have the same address in their system each time you request a change.   If not, the USPS may ignore the address change you requested and notices mailed from the county could be sent to an invalid address.   All address changes for real property or mobile homes must be requested in writing to the Assessor’s Office and should contain a TMS# or Decal# for verification.  On online address change form is available at www.dorchestercountysc.gov/addresschange or you may submit one in writing to our office at Dorchester County Assessor, 201 Johnston Street, St. George, SC 29477