Board of Assessment Appeals

Overview

The Board of Assessment Appeals is a voluntary five-member board appointed by County Council. The purpose of the Board is to provide an open forum for a property owner to appeal their property value(s) before a board comprised of citizens such as realtors, appraisers, community leaders, etc. The Board of Assessment Appeals perform a quasi-judicial function by rendering impartial decisions on disputes between property owners and the Assessor concerning valuation and assessment issues in accordance of South Carolina Property Tax Laws.