Auditor's lots lose agricultural break: Charleston County removes exemption from 79 properties, including 2 lots belonging to Moseley

As part of its recent review of agricultural properties, Charleston County has removed agricultural exemptions on 79 properties.

Those include two vacant lots off Exchange Landing Road owned by County Auditor Peggy Moseley. Her two parcels -- on which she has pine and pecan trees -- went from being valued at less than $8,800 to $58,000 each.

And Moseley's residence next door went from being valued at $425,000 to $958,000, but the county has given her a $228,000 agricultural exemption because of a commercial crabbing operation on her dock.

Assessor Toy Glennon declined to comment on changes to specific agricultural properties but said her office also removed about 35 or 40 agricultural exemptions last year. "We've worked this thing for a while now," she said. "We concentrate on small properties."

Other examples of properties that lost the exemption include a 5.8-acre parcel with a 1996 home on S.C. Highway 174 on Edisto Island, an undeveloped 17-acre tract off Bonneau Road on Johns Island and a narrow 74-acre tract with a home on it near McClellanville.

The county uses aerial photos, income tax returns and site visits to decide if a property still has an agricultural use.

Moseley had lost her exemption during the 2005 reassessment and had to pay about $2,200 more that year in property taxes before reapplying -- and having it granted -- the following year.

Moseley, who had the exemptions before she was elected auditor in 1992, has said she doesn't want any tax break she's not qualified to have. She could not be reached late Monday to see if she plans to appeal or reapply for the exemption.

The agricultural assessment break is available for South Carolina landowners who grow crops or timber on their land -- or use it as part of a seafood-production business.

It can eliminate up to 99 percent of the property tax on a piece of land. Instead of taxing land based on its market value, the land is taxed based upon soil quality and other factors.

Of the roughly 170,000 parcels in Charleston County, about 3,700 have the agricultural exemption.

Properties must be at least 5 acres to qualify, but some smaller properties, such as Moseley's two lots, were grandfathered into the program under older, more generous rules.

Reach Robert Behre at 937-5771.