What We Do
The Cherokee County Auditor’s Office assembles information regarding real and personal property ownership for the purpose of taxation, computation of the assessed value and application of the taxing millage rate to produce revenue to be collected by the Cherokee County Treasurer.
The Auditor’s Office prepares and lists all taxable personal property on the county’s tax roll, including:
- Utility Trailers
- Campers/Travel Trailers/Motor Homes
- Documented Vessels
- Furniture/Fixtures & Equipment
- Exemptions (active duty military, 100% disable veterans, people who use a wheelchair on a permanent basis)
The office also:
- Enters assessed values of all real property under the jurisdiction of the Cherokee County assessor on the tax roll.
- Enters all assessments certified by the S.C. Department of Revenue, including manufacturing (real and personal), industrial (real and personal) and utility and railroads.
- Authorizes all additions, discoveries, omissions and abatements to the tax roll.
- Ascertains that personal property listed in manuals furnished by the S.C. Department of Revenue is taxed in accordance with such manuals, guidelines, rules and regulations.
- Applies penalties to taxes and assessments that remain unpaid as of the statutorily defined due dates.
- Administers the Homestead Exemption Program on the local level and determines eligibility for the county residents.
- Determines necessary revenues needed annually to satisfy bond debt payments and sets levies for all political subdivisions except municipalities.
- Administers proper application of property tax exemptions certified by SCDOR and also those authorized by provisions of the Soldiers & Sailors Relief Act for active duty military personnel.