What is the Ohio property tax assessment ratio?

Ohio law sets taxable value at 35% of market (true) value statewide, under Ohio Revised Code §5713.03. Your county auditor must use this ratio when calculating your tax bill.

How much is the Ohio Homestead Reduction in 2026?

For tax year 2026, the general Homestead Reduction shields $29,000 of market value for qualifying owners age 65+, totally disabled, or surviving spouses age 59+ with Ohio Adjusted Gross Income under $41,000. The enhanced amount for 100% disabled veterans and surviving spouses of public-safety officers killed in the line of duty is $58,000 with no income limit. File DTE Form 105A with your county auditor.

When is the Ohio Board of Revision deadline?

Ohio's statutory Board of Revision (BOR) complaint deadline is March 31 for the prior tax year, per ORC §5715.19. Complaints are filed using DTE Form 1 with your county auditor at no cost. Late filings are rejected except in very narrow clerical-error circumstances.

How much is the Ohio real property conveyance fee?

Ohio's conveyance fee has two parts: a mandatory $1.00 per $1,000 state fee (ORC §319.54(F)(3)) and a permissive county levy of up to $3.00 per $1,000 (ORC §322.02). Most Ohio counties charge the full $4.00 per $1,000. A separate $0.50 transfer fee applies per parcel. Filed using DTE Form 100 at the auditor's office at closing.

Who qualifies for Ohio's CAUV agricultural tax break?

Ohio's Current Agricultural Use Value (CAUV) program lets actively farmed land be taxed on its agricultural value rather than its market value. Eligibility requires 10+ acres devoted exclusively to commercial agriculture, or smaller parcels with $2,500+ in gross annual income from agriculture. Apply using DTE Form 109 and renew annually with DTE 109A. Removing land from CAUV triggers recoupment of three years of saved taxes under ORC §5713.34.

South Carolina Parcel Search: Property Records, Values & GIS Maps

South Carolina · 46 Counties · Parcel Records · GIS Maps

Find South Carolina Parcel Records, Property Values and Official GIS Maps

A South Carolina parcel search usually starts with the county where the property is located. Each of South Carolina’s 46 counties manages local property records, so there is no single statewide search box that replaces every county Assessor and GIS system.

If you need to find a parcel number, check property ownership information, review a home’s assessed value or locate land on a map, the county’s official property tools are the best starting point. The County Assessor handles real-estate valuation, while the Auditor, Treasurer and Register of Deeds handle different parts of the property-record process.

Find Your South Carolina County
Browse Major County Search Tools

Find what you need

Use these shortcuts to go directly to your property question.

Quick answer: which South Carolina property system should you use?

Find a parcel
Use the county Assessor’s property search or land-record system.

View a GIS map
Use the county GIS parcel viewer for parcel location and surrounding features.

Check property value
Review fair market value, taxable value, assessment ratio and the valuation year.

Find a tax bill
Use the county Treasurer’s tax search or online payment portal.

Research deeds
Use the county Register of Deeds or the appropriate recorded-document office.

Question an assessment
Contact the County Assessor and check the deadline on the assessment notice.

Important: South Carolina counties use different software and search labels. A link called Property Search in one county may be called Real Property Records, Land Records, TMS Search or GIS Parcel Viewer in another.

How to search South Carolina parcels by address, owner or TMS number

The search method depends on what information you already have. A street address works well for many developed properties, while a tax map number is often better for vacant land.

Identify the correct county.
Find the county where the property physically sits. A mailing city or ZIP code does not always identify the taxing county.

Open the county’s official website.
Use the South Carolina county resources directory to locate the county’s government website.

Find its property records section.
Look for Tax Assessor, Real Property, Property Search, GIS, Land Records or Online Services.

Choose an available search method.
Depending on the county, enter the physical address, owner name, parcel ID, TMS number or other supported identifier.

Confirm the correct result.
Compare the address, owner or taxpayer information, acreage, legal-description clues and property classification.

Review the record and save its identifier.
The parcel or TMS number can help connect the assessment, GIS and tax-payment records.

Check the relevant office for your next task.
For current taxes use the Treasurer; for deeds use the recorded-document office; for value disputes contact the Assessor.

Local search tip: A recently divided tract, new subdivision or newly constructed home may not yet appear under the expected street address. Try an existing tax map number or search geographically through the GIS viewer.

Official parcel and GIS searches for major South Carolina counties

These counties provide examples of how differently local parcel research works. Start with the official county resource, then follow the county’s current search interface.

South Carolina county parcel-search resources
County	Official resource	Search guidance
Charleston	Charleston County Parcel Viewer	Search by address, road, parcel number or owner. The viewer also offers mapping layers and aerial imagery.
Richland	Richland County GIS	Use Dataviewer for parcel or address searches, Comp Sales for sale comparisons and GeoInfo for geographic context.
Greenville	Greenville County Services	Open Real Estate Property Search for records or GIS Online Mapping for map-based research.
Horry	Horry County GIS and Land Records	Use the county’s GIS Parcels or Land Records services. These are useful for Myrtle Beach-area and other Horry County properties.
Beaufort	Beaufort County Government	Find the county’s Assessor or GIS resources for properties in Beaufort, Bluffton, Hilton Head Island and surrounding areas.
Berkeley	Berkeley County Government	Choose the Real Property or GIS resources for the parcel rather than assuming Charleston County handles every Charleston-area address.
Lexington	Lexington County Government	Find Property Tax, Assessor or GIS tools for properties in the Lexington County portion of the Columbia area.

County boundary matters: Some communities span more than one county. An address associated with Charleston, Columbia or another metro area does not guarantee that a particular county maintains the assessment.

Charleston County parcel viewer: specific search steps

Open the Charleston County Parcel Viewer.
Use the search field for an address, road, parcel number or owner name.
Press Enter or submit the search.
Zoom to the matching parcel and confirm its location.
Use available layers and aerial imagery to understand the surrounding property.
Do not rely on its parcel outline to determine exact legal boundaries.

Richland County GIS: a different approach

Open Richland County Maps (GIS).
Select Dataviewer to locate a parcel or address.
Use its parcel-related information to confirm the intended property.
If researching valuation evidence, check the separate Comp Sales resource.
For legal title or tax-balance questions, move to the appropriate county office.

What information can you find in a South Carolina parcel record?

Most county property systems show several kinds of information. Availability differs by county, so a missing field does not automatically mean the county lacks the underlying record.

Parcel identificationTMS or parcel number, property location and tax-map references.

Owner or taxpayerName and mailing information associated with the assessment, where publicly displayed.

Legal descriptionSubdivision, lot, acreage or other clues used to identify the tract.

Land and improvementsLand characteristics, building information and other appraisal features.

Appraised valueThe county’s property valuation for assessment purposes.

Assessment ratioThe applicable property classification and statutory percentage.

Tax districtThe taxing jurisdictions associated with the parcel.

Sales historyTransfer dates and sales information when available in the local database.

Before comparing two properties: check the valuation year, legal-residence status, property class and whether either parcel was recently sold or improved. Those details can explain differences that are not obvious from acreage and building size alone.

Understanding South Carolina TMS and parcel numbers

Many South Carolina counties use a Tax Map Sequence number (TMS) or another parcel identifier to connect a property to its tax-map and assessment information.

The format is not identical statewide. Some systems use a long sequence of digits; others display separators, county-specific parcel numbers or map references.

Where to find the identifier
Look on the property-tax bill, assessment notice, GIS parcel details or prior county records.

Why keep it?
It can help you find the same property in another county search tool even when the address is formatted differently.

Do not remove leading zeros without checking. If the search fails, follow the formatting instructions in that county’s portal rather than assuming the number is invalid.

How to use South Carolina GIS maps to research a parcel

GIS is particularly useful when researching vacant land, rural property, adjoining tracts or a property whose address does not produce an obvious assessment result.

Open the relevant county GIS system.
Start with the county’s government website or verified GIS link.

Find the parcel.
Search by TMS, parcel ID, owner or street address when supported.

Compare the map with the assessment record.
Verify the location, lot shape and available acreage information.

Check useful layers.
Depending on the county, aerial imagery, zoning, flood information, roads and tax districts may be available.

Confirm important details through the responsible office.
For building permits, zoning permissions, flood-zone determinations and legal boundaries, use the appropriate official source rather than interpreting a map layer alone.

GIS maps are not legal surveys. Parcel boundaries displayed on an online map are approximate reference information. If a fence, driveway or building may cross a boundary, request the recorded documents and obtain a professional survey.

Parcel ownership records vs recorded deeds in South Carolina

A county assessment search may show the owner associated with the tax record, but it is not a complete title report.

Choose the right source for an ownership question
Question	Best source	Reason
Who is listed on the parcel?	County Assessor	Provides assessment ownership or taxpayer information.
What deed was recorded?	Register of Deeds or county recording office	Recorded instruments document conveyances.
Was the property recently transferred?	Recorded deed and assessment history	The deed may appear before all tax databases update.
Are there liens or easements?	Recorded-document research and title examination	The Assessor parcel page is not a comprehensive title search.
Where is the exact property line?	Recorded survey/deed and licensed surveyor	GIS outlines do not establish legal boundaries.

Appraised value, capped value and assessed value are not the same

South Carolina property records can display several valuation figures. The key is understanding how each relates to the tax calculation.

South Carolina real-property valuation terms
Term	Meaning	Why it matters
Fair market value	The county’s appraised property value for tax purposes.	Starting point for many real-property assessments.
Capped taxable value	Value after any applicable limitation under South Carolina’s reassessment rules.	May differ from the full appraised market value.
Agricultural use value	Valuation based on qualifying agricultural use.	Can differ substantially from development-market value.
Assessed value	Applicable taxable value multiplied by the statutory assessment ratio.	Used with local millage to calculate property taxes.
Millage rate	Combined rate from the taxing jurisdictions serving the parcel.	Varies by location and determines the tax calculation.

South Carolina property assessment rates: 4%, 6% and other classes

One of the most important things to verify in a South Carolina property record is its assessment classification.

South Carolina property assessment ratios
Property type	Assessment ratio	Important detail
Qualifying owner-occupied primary residence	4%	Requires approval for legal-residence classification through the County Assessor.
Second home, rental or other real estate	6%	Generally uses the 6% ratio when the special 4% treatment does not apply.
Privately owned qualifying agricultural property	4%	Ratio applies to qualifying agricultural use value.
Corporate-owned qualifying agricultural property	6%	Ratio applies to qualifying agricultural use value.
Manufacturing and utility property	10.5%	Special valuation administration may apply.
Railroads, private carlines, airlines and pipelines	9.5%	State-level assessment procedures may apply.

Simple example: A qualifying primary home appraised at $300,000 has a basic assessed value of $12,000 at 4%. At 6%, the same $300,000 appraised value produces a basic assessed value of $18,000. The final bill still depends on applicable millage, exemptions and other adjustments.

Official Assessment Ratio Information

How to estimate South Carolina property tax from the parcel value

South Carolina uses millage rates. One mill equals one dollar of tax per $1,000 of assessed value.

Taxable Property Value × Assessment Ratio × Millage Rate = Estimated Property Tax

Example using a $300,000 property

Calculation	4% primary residence	6% other real estate
Illustrative taxable value	$300,000	$300,000
Assessment ratio	4%	6%
Assessed value	$12,000	$18,000
Example 200-mill levy	$2,400	$3,600

These are illustrations, not quoted county tax bills. The actual millage rate depends on the parcel’s taxing district. Qualifying legal residences also receive important school operating-tax treatment, so the same illustrative millage cannot be assumed to apply equally to 4% and 6% property.

For an accurate amount, use the County Treasurer’s current property-tax record rather than an estimate made from the assessment alone.

South Carolina reassessment: the five-year cycle and 15% limitation

South Carolina counties generally carry out countywide real-property reassessment on a five-year cycle. Individual counties can be in different reassessment years, which is why there is no one statewide reassessment year for all parcels.

Under the state’s real-property valuation rules, increases in taxable value attributable to a periodic countywide reassessment generally face a 15% limitation over that reassessment cycle.

What the cap does
It can limit qualifying increases in taxable value following countywide reassessment.

What the cap does not do
It does not guarantee that a property’s final tax bill can never rise by more than 15%.

New construction
New additions or substantial improvements can change the valuation independently of the ordinary reassessment cap.

Property transfers
An assessable transfer of interest can trigger a new appraisal and different cap treatment.

Why recent buyers should check the assessment carefully

A property purchase may trigger an assessable transfer of interest (ATI). The resulting valuation can differ from the figure previously used for the seller.

South Carolina also provides certain exceptions to ATI treatment. Not every transaction involving a trust, family member or ownership interest necessarily produces the same tax result.

Buyer tip: When budgeting for a recently purchased home, do not assume the seller’s old tax bill will be your future bill. Confirm the new market valuation, eligibility for the 4% legal-residence ratio and applicable tax districts.

South Carolina Real Property Tax Law

How to apply for the 4% legal-residence assessment ratio

South Carolina’s 4% legal-residence classification can make a substantial difference to the tax assessment of an eligible owner-occupied home.

It is not enough for a parcel record to say residential. The County Assessor must approve the property’s qualification as a legal residence.

Confirm the property is your qualifying primary residence.
The program is intended for eligible owner-occupied legal residences, not ordinary vacation homes or rental properties.

Open the County Assessor’s website.
Look for Legal Residence, 4% Assessment Ratio or Owner-Occupied Residential Application.

Review the county’s application instructions.
The county may require proof of ownership, residency, vehicle registration, identification or other evidence appropriate to the applicant.

Submit the requested documents.
Use the county’s current online, mail or in-person method, whichever is offered.

Verify approval.
Review the updated assessment classification or contact the Assessor before relying on the 4% ratio in a tax calculation.

School operating taxes: A qualifying legal residence can receive an exemption from school operating millage. This is one reason the difference between a 4% residence and a 6% property can be larger than the assessment-ratio difference alone.

State Legal Residence and Exemption Guidance

South Carolina Homestead Exemption and other property-tax relief

South Carolina’s Homestead Exemption is different from the 4% legal-residence classification. An eligible homeowner may qualify for both, but each has its own rules.

Standard Homestead Exemption
The first $50,000 of fair market value of a qualifying legal residence can be exempt for eligible homeowners.

Who may qualify?
Generally homeowners age 65 or older, totally and permanently disabled homeowners, or legally blind homeowners who satisfy the applicable conditions.

Where to apply
The County Auditor administers the Homestead Exemption.

2026 special provision
South Carolina has authorized an additional temporary Homestead Exemption for certain qualifying recipients for tax year 2026. Eligibility and implementation should be confirmed with the County Auditor.

Other exemptions worth checking

The South Carolina Department of Revenue also administers certain property-tax exemptions, including benefits for qualifying disabled veterans and other categories identified in state law.

Those programs can require specific documentation, including certification and evidence of ownership. They should not be confused with the County Assessor’s 4% legal-residence application.

Check South Carolina Property Tax Exemptions

How to appeal a South Carolina property assessment

If a property’s value, assessment classification or qualifying use appears incorrect, begin with the County Assessor. South Carolina has specific rules governing written objections and further appeals.

Read the assessment notice.
Note the mailing date, fair market value, any capped or special-use value, assessment ratio and parcel identifier.

Check for factual errors.
Review land size, building characteristics, classification and recent transfers before disputing the dollar amount.

Collect supporting evidence.
Useful evidence can include recent comparable sales, photographs, measurements, appraisals and documentation of property condition.

Notify the Assessor in writing.
When a statutory assessment notice has been mailed, the owner generally has 90 days from that notice’s mailing date to object.

Follow the county’s review process.
A written request to meet with the Assessor may be part of the objection process. Keep copies and proof of delivery.

Read the written response.
If the dispute remains unresolved, the response should explain how to continue to the County Board of Assessment Appeals.

No assessment notice? South Carolina law also provides an appeal procedure when no new notice was mailed. Timing determines whether the appeal applies to the current or succeeding tax year, so check the current statutory rule before filing.

Do not assume every objection has the same deadline. County-valued property, SCDOR-valued property, assessment-ratio applications and exemption decisions can follow different procedures.

Official South Carolina Assessment Appeal Law

Where to check South Carolina property-tax bills and payments

The parcel’s assessed value is not the current amount due. Once you need the actual bill, payment status or receipt, use the County Treasurer’s official payment system.

Open the state property-tax payment directory.
South Carolina provides a county-by-county list of online property-tax payment services.

Select the county where the parcel is taxed.
Do not use a neighboring county just because the mailing city is shared.

Search the tax account.
Follow the county portal’s available search fields, which may include taxpayer name, address, receipt number or parcel identifier.

Confirm the bill year and property.
Check the amount due and review any penalties or additional fees before payment.

Save the receipt.
Keep the transaction confirmation and verify posting according to the county’s instructions.

Payment timing: South Carolina real-property taxes are generally payable without penalty through January 15 following the tax year. County instructions explain the applicable deadline and subsequent penalties.

Official South Carolina Property Tax Payments

Common South Carolina parcel-search problems

No parcel found by address
Try a simplified street address or the county’s parcel/TMS number.

Owner name does not match a recent purchase
Check recorded deed information. Assessment records may update on a different schedule.

Vacant land has no street number
Use legal-description clues, a tax-map number or GIS mapping.

Record shows 6%, but you live there
Ask the County Assessor whether the 4% legal-residence application has been approved.

Property value increased after purchase
Review assessable-transfer-of-interest rules and whether a new appraisal was triggered.

Tax bill differs from your calculation
Verify millage, school operating-tax treatment, exemptions and any additional charges.

GIS boundary looks inaccurate
Use recorded legal descriptions and a survey rather than relying on the map graphic.

Assessment appears incorrect
Check the notice date and submit a timely written objection supported by property-specific evidence.

South Carolina county contacts and official resources

The exact Assessor, Auditor, Treasurer and Register of Deeds addresses vary among the state’s 46 counties. For a specific property, use the official county directory rather than a statewide office address.

Find a county government
South Carolina County and City Resources

Choose the county and navigate to Assessor, GIS, Auditor, Treasurer or recorded documents as needed.

State assessment rules
South Carolina Department of Revenue Local Government Services

Use for statewide assessment ratios and related guidance.

Property-tax data
SC Revenue and Fiscal Affairs Property Tax Reports

Research statewide assessed values, assessment classes and local property-tax reports.

County tax payments
South Carolina Online Property Tax Payments

Choose the county and continue to its official tax-payment service.

South Carolina parcel search FAQs

1. Is there one statewide South Carolina parcel search?

No. South Carolina’s 46 counties maintain their own property-record and GIS systems. Start by identifying the county where the property is located.

2. Can I search a South Carolina property by owner name?

Many counties support owner-name searching, although the options vary. If the name does not work, try the parcel number, TMS number or property address.

3. What is a TMS number in South Carolina?

TMS commonly means Tax Map Sequence. It is a parcel identifier used in county property and tax-map records. The exact format varies by county.

4. What is the difference between South Carolina’s 4% and 6% assessment ratios?

The 4% ratio applies to qualifying owner-occupied legal residences. Other real estate, including many rentals and second homes, is generally assessed at 6%.

5. Does a primary residence automatically receive the 4% ratio?

No. The owner must qualify and receive approval from the County Assessor through the legal-residence application process.

6. How often are South Carolina properties reassessed?

Counties generally operate on a five-year countywide reassessment cycle. The actual reassessment year varies by county.

7. Does the 15% reassessment cap limit my entire tax bill?

No. It generally limits qualifying taxable-value increases arising from countywide reassessment. A property transfer, new improvements or changes in millage can produce different results.

8. How long do I have to appeal a South Carolina assessment notice?

For property valued by a County Assessor, a written objection generally must be made within 90 days after the qualifying assessment notice is mailed. Different rules can apply when no notice was sent.

9. Where can I pay South Carolina real-property taxes?

Use the County Treasurer’s payment system. South Carolina’s official online property-tax payment directory links to participating county services.

10. Can I use a county GIS map to prove my property boundary?

No. GIS parcel maps are useful for research and location, but exact legal boundaries should be verified through recorded documents and a professional survey.

Official sources and verification resources

South Carolina County and City Resources — county government directory.
South Carolina Department of Revenue: Local Government Services — assessment ratios and statewide rules.
South Carolina Property Tax Exemptions — legal residence, homestead and other exemptions.
South Carolina Property Tax Reports — assessment classes, values and millage information.
South Carolina Revenue Procedures Act — assessment appeals and objections.
South Carolina Property Tax Code — real-property valuation and taxation.
South Carolina Property Tax Payments — county tax-payment directory.
Charleston County Parcel Viewer — address, road, owner and parcel searches.
Richland County GIS — parcel mapping and comparable-sales tools.
Horry County GIS — parcel and land-record resources.

Independent information notice: This website is not operated by South Carolina’s state government or any county Assessor, Auditor, Treasurer or Register of Deeds. Confirm current parcel records, official values, property-tax balances, exemptions and appeal deadlines with the responsible government office before acting.

Khushboo Bobade

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.

Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

County tier

Your effective rate (%)

Market (appraised) value ($)

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Exemption type

Home market value ($)

County effective rate (%)

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Current annual property tax ($)

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Sale / consideration price ($)

County fee rate

Number of parcels

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Market value of farmland ($)

CAUV value (from auditor) ($)

County effective rate (%)

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Convert from

Value

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Parcel / APN / PIN

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Taxable value (from tax bill) ($)

Likely market value ($)

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Current annual tax ($)

Likely value reduction

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Filing deadline (default March 31)

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.