Greenwood County assessor: reassessment notices to be mailed June 25; 90-day appeals period set

Deputy County Manager for Finance Stephanie Dorn and County Assessor Lynn Hammond presented the county's five-year reassessment process required by South Carolina law, explaining the steps from data collection to appraisal modeling and a ratio study. Hammond said reassessment notices are planned to be mailed on June 25 and that property owners will have 90 days from that date to file appeals, which makes the appeal deadline September 23.

Hammond described what taxpayers can appeal: the assessed market value, square footage and legal residence status. She said appeals must be submitted in writing — email or mail are acceptable — and that online forms are available though a form is not required. She emphasized the assessor's office is the keeper of records and is the correct contact for value disputes.

Dorn explained the process that follows the appeal period: the county will finalize values and 'flip the file' so new tax bills will be mailed in October. Dorn noted reassessment does not itself set millage — the council will perform a millage rollback calculation to avoid revenue windfalls from higher assessed values. Dorn also said reassessment notices include appraiser contact information and advised property owners to check their mailing address and contact the assessor if the notice is incorrect.

Why it matters: reassessments can change the taxable value of homes and other property and trigger public questions about why tax bills change. Greenwood's staff emphasized that the reassessment is of value, not taxes, and that the council intends a rollback of millage to protect taxpayers from an unintentional revenue windfall.

Attribution: direct explanations are attributed to County Assessor Lynn Hammond and Deputy County Manager for Finance Stephanie Dorn, who spoke during the presentation.