20 North Magnolia Street
Sumter, S.C. 29150
Email the Auditor(link sends e-mail)
Hours of Operation
Monday - Friday
8:30 a.m. - 5 p.m.
(The Auditor's Office is located inside Magnolia Place, which is the old Item building. It's across the street from the Health Department and behind Wendy's.)
Property Listed For Taxation (Real, Personal, Autos, Mobile Homes):
- Prepares and lists all taxable real and personal property on the county's tax duplicate.
- Enters the assessment of the real property under the jurisdiction of the County Assessor on the tax duplicate.
- Enters all assessments certified by the South Carolina Department of Revenue (Manufacturing, utilities, railroads, retail businesses, etc.) on the tax duplicate.
- Ascertains that personal property listed in manuals or guides furnished by the South Carolina Department of Revenue be taxed in accordance with such manuals, guidelines, and rules and regulations of the Department of Revenue.
- Maintains and accounts for all other taxable personal property under county jurisdiction, searching out and assessing property not currently taxed
- Enters rollback taxes on real estate provided by the assessor on tax duplicate and maintains proper records.
- Enters all mobile home taxes for mobile homes to be moved outside of the county on the duplicate.
Receives Tax Returns:
- Receives tax returns annually on all local personal property under county jurisdiction from January 1st to April 30th.
- Examines local business personal property under county jurisdiction and ascertains non-returned property applying appropriate penalties for failure to return.
- Auditor shall take listing annually from every person all personal property owned by him, excluding personal property registered with state agencies.
- In cases of non-returned property auditor shall make return of personal property under county jurisdiction, except personal property required to be registered with an agency of the state.
- Auditor shall apply a 10% penalty for failure to make personal property return.
Administers Motor Vehicle Law for Assessment and Tax:
- Responsible to take return or notice of sale of a motor vehicle in the year when the vehicle is first taxable.
- Processes tag refunds on vehicle taxes and authorizes other refunds.
- Administers all phases of the Motor Vehicle Law and maintains a separate motor vehicle duplicate.
- Takes applications for Homestead Exemptions and determines the eligibility of requalification for the eligibility of applicant under the provisions of law.
- In conjunction with the county assessor, determines that all property certified for exemption is properly exempted.
- Certifies and allows exemptions under the provisions of the Soldiers and Sailors Relief Act U.S. Code Sect. 574.
- Calculates manufacturers' exemptions based on exemption information certified by the South Carolina Department of Revenue.
Assistance to Political Subdivisions:
- Receives notification of formation of special purpose districts; action upon failure to provide certain reports and provisions; and for annual financial audit.
- Upon receipt of budgets of special tax districts, levies taxes upon all taxable property within each district to meet the expenses thereof.
- Assists in the preparation of the county and school budgets by annually determining anticipated revenues to be generated from ad valorem taxes.
- Allows municipalities, for levying purposes, to inspect and use his/her books.
- Provides budgeting guidance to governing bodies and political subdivisions during year of reassessment. Codes proper taxing districts to each tax account.
Determines Revenue For Bond Payments:
- Determines necessary revenues needed for bond payments and sets levies on all bonds issued for all political subdivisions excluding municipalities.
Apportionment of Funds to Counties and Municipal Governments after Merchants Inventory Phase out:
- Maintains a record of business inventory reimbursement apportioned to counties and municipalities as designated by the State Comptrollers office.
Process Fee-In-Lieu of Taxes:
- Bills fees-in-lieu-of taxes as required by law in all political subdivisions including jointly developed industrial parks.
Adopts Valuation of Assessor:
- Adopts the valuations of the assessor.
Administers Procedure for Levy, Collection and Distribution of Property Taxes in County Annexations:
- Administers procedure for levy, collection and distribution of property taxes in territory annexed by one county from another.
- Has the sole responsibility for the application and removal of all penalties except in the event of improper postmarking.
Properties Under Appeal for Taxes:
- Adjusts and enters assessments and taxes of properties under appeal.
Corrections to Duplicate:
- Authorizes all changes to the original tax duplicate with either additions, abatements/errors or refunds. Maintains proper documentation for changes to the tax duplicate.
Codes Taxing Districts:
- Codes proper taxing districts to each account.
Redevelopment Project Area:
- Determines and certifies the most recently ascertained equalized assessed value of all taxable real property within redevelopment project areas.
Compiles Assessment Data for School Index Report:
- Compiles the School Index Data for the Department of Revenue, annually, to be used in determining distribution of state revenues for the various school districts in conjunction with the Education Finance Act.
Local Option Sales Tax:
- Annually provides to the South Carolina Department of Revenue the appraised value for the county and each municipality of all real and personal property for the purpose of allocating to the Property Tax Credit Fund revenue to be distributed to the county and municipalities. This fund must be used only to provide a credit against property tax liability.
Abstracts and Reports to Comptroller General and SC Dept of Revenue:
- Files abstracts and reports with the Comptroller General and the South Carolina Department of Revenue.
Annual Settlement with Treasurer:
- The auditor makes settlement with the treasurer annually.
Jury and Forfeited Land Commission:
- Serves as a member of the Jury Commission and the Forfeited Land Commission.
Attends Annual School for Auditors and Treasurers:
- Attends annually the Comptroller General's School for County Auditors and County Treasurers as required by law.