Clarendon County officials sought to reassure residents Monday that although property values are expected to increase during the county's 2026 reassessment, most homeowners should see little or no impact from the reassessment itself because state law requires the county to roll back its millage rate.
County Assessor Donna Prince and County Administrator Walt Ackerman provided an overview of the 2026 reassessment during the July 13 Clarendon County Council meeting, explaining how property values are determined, how the appeals process works and why an increase in value does not necessarily translate into higher tax bills.
Prince said South Carolina law requires every county to conduct a countywide reassessment every five years using comparable property sales from the previous year to establish current market values.
For the 2026 reassessment, properties are being compared to similar properties sold during the 2025 market. The county uses a mass appraisal process that considers factors such as age, size, condition, location and other characteristics that affect value.
Each property will be reviewed and assigned a new value before reassessment notices are mailed. Notices will be sent to property owners whose assessed value changes by $1,000 or more. Property owners who disagree with the new value will have 90 days to file an appeal with the assessor's office at no cost.
Prince also explained South Carolina's 15% assessment cap, which limits how much the taxable value of many owner-occupied properties can increase during a reassessment cycle, even if market values rise significantly.
Using an example presented to council, Prince said a home previously valued at $100,000 that increased to a market value of $175,000 during the reassessment would still have a taxable value of $115,000 if no ownership changes or qualifying improvements had occurred since the last reassessment.
Properties that have changed ownership through an assessable transfer of interest are not eligible for the cap and are assessed at their full market value.
Ackerman explained that state law requires counties to calculate a rollback millage rate following a countywide reassessment so local governments do not receive a windfall simply because property values increased.
"So the county doesn't receive a windfall in taxes due to reassessment," Ackerman said.
He said that if property values increase across the county, the millage rate must decrease proportionally.
"If we have a 40% increase in value countywide, we reduce our millage by 40%," Ackerman said.
He noted that while an individual property's tax bill may change depending on how its value compares with similar properties across the county, the reassessment itself is designed to be revenue neutral for local governments.
To implement the reassessment, council approved first reading of an ordinance establishing the county's rollback millage rate for tax year 2026.
Public comment and recognitions
During public comment, residents asked council to address longstanding concerns with the condition of county roads serving their properties. George Frierson also encouraged council to closely monitor the Clarendon County School District's budget following the county's new oversight responsibilities and paid tribute to local military veterans and community leaders.
Earlier in the meeting, council recognized Clarendon County Recreation Department All-Star baseball and softball teams for their outstanding seasons, inviting players and coaches forward for recognition and photographs.
Other council business
In other business, council gave third and final approval to a $2.5 million general obligation bond that will help finance construction of the county's new Emergency Operations Center and 911 communications facility.
Council also adopted the 2025 Clarendon County Hazard Mitigation Plan, a federally required document that maintains the county's eligibility for FEMA mitigation grants. The plan identifies potential natural hazards and outlines long-term strategies to reduce risk before disasters occur.
Council approved a Duke Energy easement for the new Emergency Operations Center and 911 communications facility after Ackerman said a revised utility route would eliminate the need to bore beneath Commerce Street. He estimated the change will save the county approximately $60,000 on the project.
Council approved first reading of an ordinance establishing a formal county policy governing requests made under South Carolina's Freedom of Information Act and adopting a fee schedule for responding to public records requests. The proposed policy will receive additional consideration before returning to council for final approval.
Council also approved first reading of an ordinance implementing changes required under a new state law reducing property taxes on watercraft beginning Jan. 1, 2027. The measure aligns the county's tax ordinance with legislation approved by the General Assembly earlier this year.
Council approved first reading of a budget amendment ordinance. The proposed amendment will return to council for additional consideration at a future meeting.
Council removed a proposed hospitality tax ordinance from the agenda before taking action.
Council then entered executive session to discuss a contractual matter and receive legal advice, as listed on the agenda. After about an hour in executive session, council returned to open session, took no action and adjourned the meeting.
The next regular meeting of Clarendon County Council is scheduled for 6 p.m. Monday, Aug. 10, at the Clarendon County Administration Building, 411 Sunset Drive in Manning.
