2025 Over-Levy FAQs

FOR IMMEDIATE RELEASE

County Working to Correct Error in County’s 2025–2026 Property Tax Bills

Barnwell County, South Carolina (the “County”) announced today that it has identified an error on the 2025–2026 property tax bills and is taking corrective action to ensure all taxpayers are treated fairly.   The County recently discovered that the bills, which were mailed to property owners earlier this month, included updated property values from the County’s latest reassessment, but did not include a required adjustment, known as a “rollback”, to the property tax millage rate.

South Carolina law requires counties to reassess property every five years to keep assessed values consistent with current market conditions. Reassessments must be revenue neutral, meaning the tax rate must be adjusted, or “rolled back,” to prevent an increase in overall tax collections. Due to the rollback not being applied to the County’s tax rate, property owners were billed at a rate that exceeded what was intended for this tax year. “This was an honest oversight, and we want to assure our citizens that the County is taking all the proper steps to make it right,” said Hon. Freddie L. Houston, Sr., Chairman of Barnwell County Council. “For most taxpayers, the adjustment will be modest, but accuracy and trust are very important to us.”

The County is working to calculate the total amount of over-levy and will follow the process required by South Carolina law to correct the error.   Under state law, any excess tax revenue collected must be deposited into a restricted account and held by the County Treasurer. The County is currently reviewing the appropriate steps to make the necessary adjustment through the proper legal process.

County officials are coordinating with the County Auditor, County Treasurer, and the South Carolina Department of Revenue to ensure that the rollback calculation is accurate and applied consistently across all affected properties. The County also bills and collects taxes for other local taxing bodies, such as the school district and municipalities, and will work with those entities to confirm their rates are correctly reflected.

 The County will provide updates as soon as the review is complete and more information is available. Property owners should be aware that current tax bills remain due and payable as issued, and payments should be made by the stated due date in order to avoid late fees and penalties.

 “We appreciate the community’s patience and understanding as we work quickly and transparently to make this right,” added Chairman Houston.

Date: November 3, 2025

Frequently Asked Questions: 

1. What happened with this year's property tax bills?

When updated property values from the 2025 reassessment were used, a required adjustment to the County tax rate, called a rollback, was not applied. This resulted in the County portion of some tax bills being higher than intended.

2. How does this impact me as a taxpayer?

This means you may have paid or may pay slightly more in County taxes this year than intended under state law. The amount will vary for each property, and for most taxpayers the difference is expected to be relatively small.

3. My bill went up significantly. Why?

If your bill increased more than a nominal amount, it is likely due to something other than this rollback issue. The most common reason for a large increase is that a property is no longer receiving the 4 percent legal residence rate and has been taxed at the 6 percent rate instead. Other reasons may include changes in ownership, improvements or additions to the property, expired exemptions, or school or municipal tax rate changes. Before assuming the increase is related to the rollback, please review your bill to confirm your legal residence status and other details.

4. Do I still need to pay my current tax bill?

Yes. At this time, current tax bills remain due as issued. To avoid late fees or penalties, please pay by the due date shown on your bill.

5. Will I receive a new tax bill for this year?

The County is reviewing all available options under state law, which could include applying a credit or making adjustments to future or current bills if appropriate. If a decision is made to reissue bills or adjust the current bills, the County will notify taxpayers with clear instructions. Until further notice, the bill you received remains the bill to be paid.

6. How much was I overcharged?

The amount will not be the same for everyone. For many taxpayers the difference is expected to be relatively small. The County is completing the calculations, and more information will be provided as soon as possible.

7. How will the County fix this?

The County is working with the County Auditor, County Treasurer, County legal counsel, and the South Carolina Department of Revenue to determine the correct amount and the proper steps to resolve the issue. Any corrective action will follow state law and will be handled in a fair and transparent manner.

8. Will I get money back?

State law outlines how excess taxes must be handled in a reassessment year. The County is reviewing the required process, which may include issuing a credit or adjusting bills. More information will be shared once the review is complete.

9. What is a rollback?

A rollback is an adjustment to the County tax rate that should occur in a reassessment year. It is intended to keep total County tax collections level when property values change.

10. Why do reassessments happen?

State law requires counties to reassess property every five years to keep values in line with current market conditions. To learn more about the reassessment process, you can click here. 

11. Should I wait to pay until the County finishes this process?

No. Waiting to pay may result in penalties. Until further notice, bills must be paid as issued. If anything changes regarding payment requirements, the County will notify taxpayers through official County communication channels.

12. Is the County allowed to keep the extra money?

No. State law requires any excess funds to be handled according to specific legal procedures, which may include placing funds in a restricted account or applying them as required by law.

13. Will this affect school or municipal taxes on my bill?

The County is reviewing whether any other taxing entities were affected. If needed, the County will work with those entities.

14. When will more information be available?

Updates will be shared once the calculations and required legal steps are complete. As soon as more information is available, it will be shared through official County communication channels.