What Does the Auditor Do?

Often mistaken as someone charged with auditing other County departments, the Auditor is responsible for auditing and maintaining the tax roll. The tax roll is simply a listing of all the property and assets in Beaufort County that should be taxed and excludes any assets that should not be taxed. 


Here is a brief overview of the Auditor's role in the taxation process.

The tax roll is created.

The Auditor creates the tax roll by populating it with assets known to be in Beaufort County and able to be taxed. The tax roll is simply a listing of all the property and assets in Beaufort County that should be taxed and excludes any assets that should not be taxed. For example, a vehicle registered in Beaufort County should be placed on the tax roll by the Auditor.

A value is assessed.

Depending on the type of property, a value is assessed. For real property, which includes land and dwellings, the value is assessed by the Beaufort County Assessor. For personal property, which includes motor vehicles, merchants, and rental assets, the value is assessed by the Auditor.

The millage is applied.

Every local government can, and usually does, have a different millage rate so the Auditor must identify the location of the property being taxed to ensure the correct millage rates are applied. A millage is the rate charged by a local government and is used to generate tax revenue.

The taxes owed are calculated.

The Auditor calculates the taxes due by multiplying the value of the property being taxed by the millage rates of each applicable local government. For example, a vehicle located in the City of Beaufort will pay property taxes to multiple local governments, including the County, School District, and the City of Beaufort.

The tax data is used to populate a bill.

The Auditor reports to the Treasurer the tax dollars that are owed, prompting the collections process to begin and resulting in the creation of a property tax bill.