Clarendon County officials continued explaining the county's upcoming 2026 property reassessment Wednesday, telling Manning Rotary Club members that higher property values do not automatically translate into higher property taxes.
The presentation came two days after County Assessor Donna Prince and County Administrator Walt Ackerman briefed Clarendon County Council on the reassessment process. The Rotary program had been scheduled in advance as part of the club's regular meeting, coinciding with growing public interest in the topic.
Ackerman told Rotarians that one of the biggest misconceptions surrounding reassessment is that it automatically increases county tax revenue.
"The county doesn't receive a windfall in taxes due to reassessment," Ackerman said.
He explained that South Carolina law requires counties to roll back their millage rates after a countywide reassessment so local governments do not collect additional revenue simply because property values have increased.
"If we have a 40% increase in value countywide, we reduce our millage by 40%," Ackerman said.
While an individual property's tax bill may change depending on how its value compares with similar properties across the county, Ackerman said the reassessment itself is intended to be revenue neutral.
Prince explained that state law requires counties to conduct a reassessment every five years using sales of comparable properties from the previous year to establish current market values.
For the 2026 reassessment, county appraisers are analyzing properties using comparable sales from the 2025 real estate market while considering factors such as size, age, condition and location.
Property owners whose assessed value changes by at least $1,000 will receive a reassessment notice — not a tax bill — and can appeal the valuation at no cost.
Prince also reviewed South Carolina's 15% reassessment cap, which limits how much the taxable value of many owner-occupied properties can increase during a reassessment cycle, even when market values rise substantially.
Using an example presented to both County Council and Rotary, Prince said a home valued at $100,000 during the last reassessment that is now worth $175,000 would have a taxable value of $115,000 rather than $175,000, provided the property has not changed ownership and no qualifying improvements have been made.
Properties that have undergone an assessable transfer of interest — such as most sales or deed transfers — are not eligible for the cap and are taxed based on their full market value.
County officials also emphasized that property owners who disagree with their valuation have the right to appeal and present information supporting a different market value.
Prince said the reassessment notice will include an appeal form on the reverse side, allowing property owners to begin the process immediately if they believe their property's market value is incorrect. Appeals are free, no outside company is required to file one, and property owners will have 90 days from the date of the notice to submit their appeal.
