Berkeley County assessor outlines reassessment work, reports large new-construction valuation

Larry Hess, the county assessor, gave a detailed report on equalization and reassessment work, describing the office’s three-year cycle and the methods used to bring appraisals in line with market sales.

Hess said the office visits roughly a third of county properties each year and noted that staff picked up about $233,897,280 in new construction (including nontaxable items) for the current cycle; after excluding nontaxable properties he said the figure is roughly $170 million. He reported an approximate countywide sales-ratio outcome near 90% (the office needs to remain within the state monitoring range of 90–110%), and described adjustments to the county modifier to address disparities between appraised and market values.

Hess also described operational details: new construction is captured annually, homestead-exemption applications (about 274 new applications noted) were processed, and the office issued 10% increase notice letters to properties whose appraisals rose more than 10% year-over-year. Commissioners asked about the appeals process and whether taxpayers could appeal to the state office of tax appeals if county review did not resolve their concerns.

Hess said farm land grade values were increased (noting a 10% increase in some farm values) and reviewed the metrics used to calibrate neighborhood-level modifiers. He recommended that residents with disputed assessments use the county appeals process; he said a small number of cases have gone to the state office.

Next steps: Hess will continue reassessment work as scheduled; taxpayers with concerns were directed to the assessor’s office and informed that the state office of tax appeals is the next appeal step if needed.