[JimJoe]

Originally Posted by seashorecaroline

As a retired New Jersey Tax Collector I knew the Assessor is the one who places the value on properties. So before I purchased I called the Sumter County Assessor's Office for tax information. I was told the initial assessed valued is 85% of the purchase price. Then every year thereafter they take the average sale prices and adjust the asssements up or down according to the market. Hope this helps.

Thanks!
JJ