Auditor   Donna W. Lominack Newberry County Auditor Post Office Box 362 Newberry, South Carolina 29108 Phone: 803-321-2105 FAX: 803-321-2106 E-Mail: dlominack@newberrycounty.net NEWBERRY COUNTY TAX LEVY Newberry County 2011-2012 Levy Sheet Click Here Newberry County 2010-2011 Levy Sheet Click Here   View Taxes Online    The County Auditor is the elected public official responsible on the county level for administering all ad valorem property tax laws regarding the assessment, levying, and accounting of such taxes. Ad valorem tax is calculated in accordance with the actual market value of taxable property located within a specific jurisdiction, applying legal ratio to determine assessed value to which the applicable millage is levied. The Office of Newberry County Auditor, in general, annually produces the tax duplicate for collection of property taxes on all taxable real and personal property within the county and municipalities, applying the official millage for each taxing entity and being fiscally accountable for all tax records and accounts. The Auditor's Office administers and regulates the Homestead Exemption Program determining eligibility for county residents. It is responsible for levying adequately on all sinking fund accounts and for reporting tax data accurately and timely as required by law to the State Comptroller General and the Department of Revenue and as requested by governmental entities and other sources. In order to provide the legally required annual objectives, the County Auditor's Office must adamantly adhere to existing property tax laws, changes thereto, and implementation thereof. These annual objectives are accomplished through direct involvement in educational seminars, the legislative process itself, training of staff, and having available essential technology critical to the enforcement of tax laws while providing a courteous and professional work environment to serve the taxpayers of Newberry County   Specific functions of Office of Newberry County Auditor: Assemble information regarding personal property ownership for the purpose of establishing a fair market value. Accept values on real estate from the County Assessor and Department of Revenue. Compute assessed values and apply millage rates to produce revenue to be collected by the Newberry County Treasurer. Prepare and list all taxable personal property on the County's tax roll including motor vehicles, trucks, motorcycles, campers, RV's, motor homes, watercraft, aircraft, and local business furniture, fixtures and equipment. Assessor on the tax roll and all assessments certified by the South Carolina Department of Revenue including manufacturing real and personal property, industrial real and personal property, and public utilities and railroads. Authorize all additions, abatements, and refunds to the current and delinquent tax rolls (duplicates). Ascertain assessed values of all personal property listed in assessment guides of the South Carolina Department of Revenue to be taxed in accordance with DOR rules and regulations and state law. Apply penalties to taxes and assessments which remain unpaid as of statutorily defined due dates. Administer the Homestead Exemption Program on the local level and determine the eligibility of County resident applicants. Receive tax returns on business personal property and aircraft. Determine necessary revenues needed annually to satisfy bonded indebtedness payments. Administer the application of property tax exemptions certified by the Department of Revenue. Enter rollback taxes on real estate provided by the County Assessor on the tax duplicate, and all mobile home taxes for mobile homes moving outside the county's jurisdiction. Process tag refunds on vehicle taxes and authorize all other refunds. Code mortgage/lender companies for escrow payments on real estate taxes. Administer all phases of the Motor Vehicle Law, including high mileage discounts and process vehicle dealer affidavits, while maintaining a separate motor vehicle duplicate. Calculate and balance homestead exemption, residential exemption, and manufacturers' residual exemption reimbursement requests annually for the State Comptroller General. Calculate local manufacturers' investment exemptions based on certification from the Department of Revenue. File certifications of formation of special purpose districts with Secretary of State. Levy taxes upon all taxable property within each district applying the appropriate levies thereto. Assist in the preparation of the county and school budgets by annually determining anticipated revenues to be generated from ad valorem taxes. Assist municipalities and school district with data in preparation of annual CAFR's. Provide budgeting guidance to governing bodies and political subdivisions during the years of reassessment. Provide the County Treasurer with percentage data in determining vehicle tax credits and firemen's funds. Determine necessary revenues needed for general obligation bond payments on principal and interest. Set levies on all general obligation bonds issued for the county and school district. Maintain a record of business inventory reimbursement apportioned to counties and municipalities. Assist bond attorneys in the preparation of pending bond issues. Maintain records of fee-in-lieu of tax contracts, and bill these fees in all political subdivisions including jointly developed industrial parks. Determine and maintain Tax Increment Finance data. Adjust and enter assessments and taxes of properties under appeal. Authorize all changes to the original tax duplicate and maintain documentation thereto. Code proper taxing districts to each account and apply appropriate tax levies. Compile the School Index data for the Department of Revenue to be used annually in determining distribution of state revenues for the various school districts in conjunction with the Education Finance and Improvement Acts. File abstracts and annual reports with the Comptroller General. Make settlements annually with the County Treasurer. Serve as a member of the Jury Commission and the Forfeited Land Commission. Attend annually the Comptroller General's School for County Auditors and County Treasurers as required by law and regional workshops of the Department of Revenue.     The duties and responsibilities of the County Auditor are prescribed primarily in Title 12 of the Code of Laws of South Carolina; also, in Titles 4, 5, 6, 8, 26, 27, 29, 30, 50, 55, 58 and 59 of the Code; Regulations 177, Article 6; under the supervision of the State Comptroller General; and Ordinances and Policies of Newberry County Council.   The duties and responsibilities of this office are fulfilled by: Donna W. Lominack Newberry County Auditor Post Office Box 362 Newberry, South Carolina 29108 Phone: 803-321-2105 FAX: 803-321-2106 E-Mail: dlominack@newberrycounty.net   The Auditor's Office has computerized access to current and sixteen (16) prior years tax records available to the public during regular office hours (8:30 a.m. to 5:00 p.m., Monday thru Friday). All other tax records are available by scheduled appointment.   Copying of tax data can be obtained from the public access terminal at a cost of $0.20 per copy.   The Newberry County Auditor's Office mission is to provide the best and most efficient service to the citizens and taxpayers of Newberry County and to their elected representatives. To accomplish this we must stay abreast of the fiscal needs of the county, the school district, other taxing entities, changes in property values, population, applicable laws and the continuous improvements in technology.   Change is inevitable in our tax base as Statutory and Constitutional property tax laws are being amended and ratified by the members of the General Assembly. We strive to stay knowledgeable of the implementation of these changes, as they become law, and to articulate the negative and/or positive effect of such laws on our tax base.   BACK TO TOP OF PAGE   Copyright - 2009 The County of Newberry South Carolina Email the Webmaster - Tom Barber