Board of Assessment Appeals

Contact Information, Office Hours
Functions, Board Responsibilities
FAQ's, Common Terms, History, Interesting Facts

Functions

Settle Valuation and Assessment Disputes

The Board of Assessment Appeals is a fifteen-member board appointed by County Council. The board performs a quasi-judicial function by rendering impartial decisions on disputes between property owners and the Assessor concerning valuation and assessment issues. Administrative support is provided through the Deputy Administrator.

This Board Does

	Serve real property owners who dispute assessment issues
	Provide appellants with information about and guidance through the appeals process
	Hold appeal conferences for issues of ratio classification or assessment of real property
	Facilitate the exchange process between the Assessor and real property owners

This Board Does Not

	Set initial property values (See Assessor )
	Hold appeal conferences other than those regarding ratio classification or assessment of real property

Frequently Asked Questions

Q:	Why did the Board of Assessment Appeals (BAA) raise my taxes?
A:	The BAA does not determine appraisal values, assessments or taxes. The Board conducts conferences to settle disputes between owners of real property and the Assessor who establishes appraised value and assessment. Property taxes are established by local government entities, such as the Charleston County School Board, Public Service Districts, County Council and municipalities.

Q:	Is it possible to appeal the BAA's decision?
A:	The decision of the Board may be contested by either the real property owner or the Assessor to the Administrative Law Judge Division of the S.C. Department of Revenue. The decision of the this judge may be further appealed by either party to the S.C. Supreme Court.

Common Terms

Appellant-- One who initiates an appeal.

Exchange-- Evidence presented to the BAA by the real property owner and the Assessor.

Quasi-Judicial-- Resembling a court of law.

Ratio Classification-- A method of classifying real property for the purpose of determining its assessed value. The appraised value is multiplied by the ratio to determine the assessed value, which is then multiplied by the millage to determine the tax.

Real Property-- Land along with its natural resources and buildings on it.

Valuation-- An act of assessing the monetary worth or marketable price of property.

History

In 1960, the Charleston County Board of Assessors was founded with the purpose of establishing an equalization and reassessment program for Charleston County. On July 1, 1966, the S.C. General Assembly abolished the Board of Assessors and created the Board of Assessment Control and the Board of Assessment Appeals. The enabling act specified that the members of both boards would be appointed by the Governor, upon the majority recommendation of each county's House delegation and one half its Senators.

With the passage of theHome Rule Actin 1975, Charleston County Council assumed all appointive powers of the Charleston County Board of Assessment Appeals. The board's five members serve staggered four-year terms. On Sept. 5, 1995, Charleston County Council assigned staffing authority to the County Administrator. Currently, administrative support of the BAA is provided through the Deputy County Administrator for Assessments and Mapping.

Interesting Facts

	During the 1983 countywide reassessment, notices on 96,000 properties were sent out by the Assessor. The Assessor received 3,600 objections. Of those, 258 were appealed to the BAA. One case was further appealed to the S.C. Tax Commission.
	During the 1993 countywide reassessment, notices on 120,000 properties were sent out by the Assessor. The Assessor received 13,180 objections. Of those, 1,591 were appealed to the BAA, and 251 cases were further appealed to the Administrative Law Judge Division of the S.C. Department of Revenue (formerly the S.C. Tax Commission).
	The next countywide reassessment is planned for 1999 and every fifth year thereafter.

Contact Information

O.T. Wallace County Office Building
101 Meeting Street, Suite 300
Charleston, SC 29401
(843) 958-4190
(843) 958-4191 (Fax)

Mailing address:
PO Box 1868
Charleston, SC 29402

Office Hours

Monday-Friday
8:30 a.m.-5 p.m.