Functions:

The auditor’s office is responsible for helping the county governing body to determine the
appropriate tax rate needed to meet annual budget requirements for Dorchester County,
school districts, 5 municipalities (Town of Summerville, City of N. Charleston, Town of
Harleyville, Town of Ridgeville and Town of St. George) and other taxing entities. The
auditors office is responsible for calculating and creating the property tax notices for mobile
homes, real property, motor vehicles, personal property (furniture, fixtures and equipment),
watercraft, aircraft, manufacturing property, utilities, businesses and railroads.

State law has created a system’s of checks and balances in the tax offices of County
government to protect both the taxpayer and the county. The county assessor assigns a
value to real property, the county auditor calculates and creates the tax notices and the
county treasurer collects the revenue for the notices. These checks and balances guard
against tax offices becoming too powerful and abusing their authority.

• The auditor’s office is responsible for handling homestead exemption and disability
  applications for exemptions on their primary residence.  Refer to the FAQ page for
  more information.
• Handles any and all appeals on personal property
• Handles any and all refunds process for real and personal property
• Assesses motor vehicles, watercraft (boats, motors, jet ski’s) aircraft, rental
  residential property and business personal property