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County assessor explains five-year reassessment, 15% cap and appeals process
Summary
County Assessor Bobby Kale briefed council on the upcoming countywide reassessment required by state law, how the 15% cap on taxable increases works, protections for long-term owners, and the appeals process and timelines.
Bobby Kale, Charleston County assessor, gave council a step‑by‑step overview of the county’s five‑year reassessment process, the statutory definition of market value and the taxpayer protections built into state law. “Reassessment, also known as equalization, happens every 5 years, and that's also in state law,” Kale said.
Kale explained reassessment updates appraised market values so taxable values are “assessed in proportion to their value,” but noted the statutory 15% cap limits how much a taxable value can increase in a reassessment year: “However, at reassessment, the property increases in property value…
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