Under the leadership of James “JJ” Messervy, the Auditor’s Office oversees homestead exemptions, appeals on personal property, the assessment of motor vehicles, watercraft (boats, motors, jet ski’s) aircraft and business personal property (assessment values provided by the SC Dept. of Revenue), administers all refunds for real and personal property and staffs the Forfeited Land Commission (FLC).

The Auditor’s Office also assists the County’s governing body with determining the appropriate tax rate needed to meet annual budget requirements for Dorchester County, School Districts, the five municipalities and other taxing entities.

The Auditor's Office Does Not:

• accept tax payments (see Treasurer)
• assess the value of real estate or approve 4% assessments (see Assessor)
• determine tax rates or how taxes are used (see County Council)
• administer the waste disposal user fee (see Public Works)
• collect delinquent tax payments (see Delinquent Tax)

Important Forms and Documents

• Appeal Motor Vehicle Property Tax for High Mileage
• Watercraft/Camper 6% Assessment Form
• County Business Personal Property Return Form
• PT 100 Form State Business Personal Property Return Form

Note: Businesses that provide a service will file the County Business Personal Property Form to Dorchester County; all other businesses will file the PT 100 Form to the S.C. Dept. Of Revenue.