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| Mailing Address: PO Box 518, Aiken SC 29802 |
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| Normal Office Hours:
8:30 AM - 5:00 PM Monday-Friday, excluding holidays.
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| The major responsibility of the Assessor's Office is to value real property at fair market value throughout the county. South Carolina law bases the assessed value on two formulas: 4% of the appraised value for owner occupied residential property and 6% of the appraised value for non-owner occupied residential, commercial, and business properties. A low assessed rate is assigned to agricultural properties. |
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| State law mandates reassessment every five years. If the owner disagrees with the new property value, an appeal may be made within thirty days of the date the assessment notice was mailed. The property owner will then be notified well in advance the date his/her appeal is scheduled to meet with the appraiser who assigned the value to the property. |
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