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Annual Ownership Certificates Mailed
     
 
 
November 24, 2008

The Aiken County Assessor's Office mailed Annual Ownership Certificates on Friday, November 21, to certain property owners.

This mailing is a result of the legislation that occurred after the South Carolina Property Tax Reform Act of 2006 was enacted. This is the first time Aiken County has been required to do such a mailing, which is due to the change in the state law.

Approximately 8,000 certificates were mailed. They will be sent to primarily property owners who are defined by law as “not natural persons”. To explain, they will be mailed to those people who own real estate through a legal entity. A “legal entity” means a corporation, partnership, limited liability company, unincorporated association, trust, etc.

The purpose of the certificate is to determine whether an Assessable Transfer of Interest has occurred. If it has, then the real property is subject to reappraisal the following year, beginning in 2008, for transfers that occurred in 2007.

In addition, a limited number of certificates will be sent to owners who may have transferred properties within their family.

Not all property owners in Aiken County will receive a certificate. Anyone who does not receive a certificate does not need to be concerned with this notice.

According to S.C. Law, an Assessable Transfer of Interest (ATI) subjects the property that transferred to reappraisal at current market value the year following the transfer. In other words, properties that transfered in 2007 may be subject to reappraisal in 2008.

Prior to this law, properties were generally reappraised every five years in cyclical countywide reassessments. The last countywide reassessment in Aiken County occurred in 2005.

Failure to return the form and/or provide the information required may result in an unnecessary reappraisal of the property. Therefore, property owners who receive the form in the mail are strongly encouraged to return the form and provide the required information. Property owners are encouraged to include attached documents to the form that explain the circumstances of a transaction. Substantial civil penalties apply if information is falsified.

If you receive a certificate and have any questions, contact:
Aiken County Assessor's Office  (803) 642-1583
 
 
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