BOARD OF ASSESSMENT APPEALS
The Board was established pursuant to Section 4-9-170 or the Code of Laws of South Carolina, 1976, and Section 3 of Act 283, Acts of 1975, Sections 23-48/23-52 of the County Code. The Board consists of seven members who serve three-year terms. Three appointments are made by the County Council and one each by the Columbia City Council, Board of Trustees of School District One, Board of Trustees of School District Two, and Board of Trustees of School District Six. Duties and powers include equalizing the value of the real property hearing all grievances and appeals from the valuation and assessments fixed by the Assessor, performing any and all other duties and powers of the Richland County Board of Equalization as of April 24, 1958--the date of the creation of the Board of Assessment Appeals.
1) You must first make your appeal directly with the Assessor Office in writing.
a) Appeals must be received prior to the first penalty date of the tax year in question. Unless in years where the property received a tax assessment notice then you must appeal within 90 days of the date of the notice.
b) Taxes are paid in arrears. A tax bill is issued based on the status of the property as of December 31 of the previous year. (Ex: A 2019 tax bill will reflect the status of the property as of Dec 31, 2018)
2) After you have submitted a written request of appeal with the Assessor's office you will then receive an appointment letter in the mail. This will be your opportunity to meet directly with the Appraiser for your specific area or neighborhood.
3) Upon appearing in person you will then have 30 days from that appointment date to continue the appeal or dispute the findings and submit your required documents.
a) If you do not respond within those 30 days, you forfeit your opportunity to continue the appeal for that year.
4) If you respond on time, you will then receive a Result and Review letter with the Assessor's office findings. You will have 30 days to respond. If you should fail to respond timely the appeal is closed and you will not have the option to continue.
5) If you still feel the Result and Review letter is not accurate you must respond within 30 days and the appeal will continue. At this point, if you and the Appraiser cannot come to a mutual agreement then you may appeal to the Board of Assessment Appeals.
Keep in mind your tax bill is still due on time. An appeal does not forfeit the requirement of timely payment. Penalties will be added and cannot be waived. The appeal is not closed until the entire process is completed and all deadlines have been exhausted.
576-2667 / email@example.com
The Board of Appeals meet the 2nd Tuesday of each month. The Board may not always meet if cases are not finalized for the Board to hear.