Your Property Tax Dollar Supports:
- County administration of government and public school system
- Build and repair public buildings for County and public schools
- Pay expenses of the courts, County jail, and law enforcement services
- Fire protection
The Tax Process
The Assessor’s Office determines appraisal values for real property while the Auditor calculates the appropriate tax rate needed to meet the annual budget requirements for Dorchester County, School Districts, and all local municipalities and other taxing entities.
The Treasurer issues tax bills based on the information provided from the Assessor and Auditor. Tax Collections begin on or around October 1 through March 17 (or the next business day).
The Homestead Exemption is a program available throughout the state of South Carolina for taxpayers who are 65 years old or older, totally and permanently disabled, or legally blind. The Homestead exemption applies to the first $50,000 of the fair market value of the taxpayer’s dwelling/home.
Contact the Dorchester County Auditor’s Office to apply.
A deduction for high mileage is determined by the South Carolina Department of Revenue. Taxpayers may appeal the appraised value of a vehicle for high mileage if the vehicle averages over 15,000 miles annually, based on the age of the vehicle.
You must apply annually with the Auditor’s Office.
Penalty Removal
Penalty waivers may be considered under SC Section 12-45-185. The County Treasurer may waive penalties imposed pursuant to that section and notify the County Auditor if necessary.
The request for a waiver must be in the form of an application in writing to the County Treasurer that includes documentation sufficient for the Treasurer to conclude the taxpayer made a timely payment. The Treasurer’s denial of a waiver is not subject to appeal.
Address Changes
The Assessor’s office maintains owner records for land and buildings on behalf of the County. The Auditor maintains personal property and vehicle records.
Citizens may make an address change by contacting the Assessor’s Office or the Auditor’s Office directly.