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Board of Assessment Appeals

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.

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

Contact

Board of Assessment Appeals

O.T. Wallace County Office Building
101 Meeting Street, Suite 300
Charleston, SC 29401

Phone: (843)958-4190
Fax: (843)958-4191

Mailing address:
PO Box 1868
Charleston, SC 29402

Office Hours:
Mon. - Fri. 8:30am - 5pm

All Departments

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.

FAQs

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.

Board of Assessment Appeals

Functions

Contact

Board of Assessment Appeals

Common Terms

History

FAQs

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