Georgetown County Tax Records and Parcel Data

Georgetown County property tax records are administered through county offices located at 129 Screven Street in Georgetown, the county seat. The Assessor, Auditor, and Treasurer each play a role in creating and maintaining the property tax record system for Georgetown County. Assessed values, ownership information, tax rates, and payment history are all part of the public record. This page explains how Georgetown County property tax records are structured, what rules govern them, and how to access the information you need.

Georgetown County Assessor Property Records

The Georgetown County Assessor is responsible for identifying, listing, and valuing all real property in the county for ad valorem tax purposes. The office maintains records for every parcel in Georgetown County, including the parcel identification number, owner name, mailing address, legal description, fair market value, assessed value, and property classification. These records form the basis for every tax bill issued in Georgetown County.

Under South Carolina Code Title 12, Chapter 37, every county must employ a full-time assessor. That chapter also requires the Assessor to maintain deed records, building permits, and tax maps. When ownership changes through a sale or transfer, the deed is recorded and the Assessor updates the ownership data in the Georgetown County property tax record system. Building permits for new construction or major improvements also trigger reassessment to ensure the record reflects current value.

Georgetown County offices are located at 129 Screven Street, Georgetown, SC. This address serves as the administrative center for property tax record management in Georgetown County. Inquiries about assessed values, exemptions, or appeals can be directed to the county offices at that address.

Note: Georgetown County property tax records are public documents. Any person may request to view or copy them, subject to reasonable conditions set by the office.

Assessment Ratios for Georgetown County Property

Georgetown County property tax records reflect one of three assessment ratios depending on how a property is used. Owner-occupied residential property, meaning a primary home, is assessed at 4% of fair market value. This is the lowest ratio available and represents a significant benefit to homeowners in Georgetown County who qualify. To receive the 4% rate, the owner must apply for legal residence status and demonstrate that the property is their primary home.

Commercial property and non-primary residential property in Georgetown County is assessed at 6% of fair market value. This category includes rental homes, vacation properties, and most business-use real estate. Manufacturing and industrial properties carry a 10.5% ratio. These ratios are set by South Carolina Code Chapter 43 and apply uniformly across all 46 counties, including Georgetown County.

The practical effect of these ratios is significant. A property with a $300,000 fair market value assessed at 4% produces a $12,000 assessed value. The same property assessed at 6% produces an $18,000 assessed value. The millage rate is then applied to the assessed value to determine the tax owed. Georgetown County property tax records show both the fair market value and the assessed value for each parcel, giving owners the data they need to verify their bill is calculated correctly.

The South Carolina Department of Revenue at dor.sc.gov oversees property tax administration statewide and provides guidance on assessment ratios, exemptions, and compliance for Georgetown County and every other county in South Carolina.

Georgetown County Reassessment Cycle

Georgetown County conducts a general reassessment every five years under the requirements of Chapter 43. The reassessment process updates fair market values to reflect current conditions in the Georgetown County real estate market. All parcels are reviewed, and new values are determined based on comparable sales, income data, and cost approaches as appropriate for each property type.

When a reassessment results in a higher value, the owner may see a larger tax bill in Georgetown County. State law provides a mechanism to review and appeal the new value. Property owners who disagree with their reassessment result can file an appeal through the Georgetown County Assessor's office. The appeal procedures are governed by Chapter 60, which sets out the steps from the county level through the Administrative Law Court if needed.

Between reassessment years, Georgetown County property tax records generally hold values steady unless there is a triggering event such as a sale, new construction, or a change in use. This stability can work in a property owner's favor if market values have risen since the last reassessment cycle.

Note: Georgetown County property owners who receive a reassessment notice have a limited time window to file an appeal. Missing that deadline typically forfeits the right to challenge the new value that year.

Georgetown County Tax Due Dates and Penalties

Georgetown County property taxes are due January 15 each year. This deadline applies to all property owners in Georgetown County, whether residential, commercial, or industrial. Payments received after January 15 are subject to penalties under South Carolina Code Chapter 45.

The penalty schedule starts at 3% of the unpaid amount. A second penalty of 7% applies at the next stage. Then a further 5% follows if the balance remains outstanding. These penalties accumulate quickly, so Georgetown County property owners are advised to pay on time or arrange an installment plan if needed. South Carolina law permits installment payments under certain conditions. Contact the Georgetown County Treasurer's office to inquire about available options for your account.

South Carolina property taxes represent a first lien on real property under Chapter 49. That lien attaches on December 31 of each year, covering the taxes owed for that tax year. The lien has priority over most other claims against the property, which underscores the importance of keeping Georgetown County property tax records current and paid.

Georgetown County Delinquent Tax Process

When Georgetown County property taxes remain unpaid through the penalty stages, the account enters the delinquent process. Under South Carolina Code Chapter 51, the county issues a delinquency notice beginning April 1. This notice formally alerts the property owner that collection action is underway.

Georgetown County can proceed to a tax sale for properties with unresolved delinquent balances. The tax sale transfers the right to collect taxes to a third party. The original owner retains a 12-month period to redeem the property by paying all outstanding taxes, penalties, and costs. If redemption does not occur within that window, the purchaser from the tax sale may proceed to clear title. Georgetown County delinquent tax records are public and accessible through the county.

The statutory framework from Chapter 37 through Chapter 51 creates a consistent process for handling delinquent property taxes in Georgetown County and all other South Carolina counties. Understanding that process helps property owners take timely action to protect their interests.

Homestead Exemption and Georgetown County Records

Georgetown County property owners who are 65 or older, legally blind, or permanently and totally disabled may qualify for South Carolina's Homestead Exemption. The exemption removes $50,000 of fair market value from the taxable assessment. For a home with a $200,000 fair market value, the exemption reduces the taxable base to $150,000 before the 4% assessment ratio applies.

To qualify in Georgetown County, the owner must have held title to the property for at least one year. Applications are filed through the Georgetown County Auditor's office. Once the exemption is approved, it appears on the Georgetown County property tax record and reduces the annual bill. The exemption is defined under Chapter 37 exemption provisions that apply statewide.

The Georgetown County Auditor also prepares the tax roll listing all taxable property by owner, type, location, and assessed value. This roll is the official record used by the Treasurer for billing and collection. If a property owner notices an error on their Georgetown County tax record, contacting the Auditor is often the appropriate first step.

Georgetown County Property Tax Record Access

Georgetown County property tax records can be accessed in person at the county offices at 129 Screven Street, Georgetown, SC. The Assessor, Auditor, and Treasurer maintain separate offices at or near that address. Each office manages a specific portion of the overall property tax record system for Georgetown County.

The South Carolina Association of Counties maintains resources and county contact directories that can help property owners locate the right Georgetown County office for their specific records request. The SCAC also tracks legislative changes that may affect Georgetown County property tax records over time.

South Carolina's Title 12 at scstatehouse.gov is the comprehensive statutory source for all property tax rules in Georgetown County. Property owners who want to understand the full legal framework behind their Georgetown County tax record will find the relevant statutes organized by chapter within Title 12.

Note: Georgetown County property tax records reflect values and ownership as of specific dates. A record searched today may not reflect a transaction recorded last week if the Assessor's office has not yet processed the update.

Nearby Counties

Georgetown County shares borders with several other South Carolina counties. Residents near county lines may need to check records in adjacent counties as well.

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