Valuation Appeal Process


If you wish to appeal the assessment on your property:

If you received an assessment notice in the mail, the property taxpayer must serve written notice of objection to the Assessor within ninety (90) days from date of the assessment notice. Otherwise, you may appeal at any time during a given tax year, with January 15 of the following year being the deadline. The objection must address one or more of the following: fair market value, special use value, assessment ratio, or property tax assessment. The objection must also contain the name, address, and telephone number of the property taxpayer, a description of the property at issue, a statement of facts to support the taxpayer’s position, a statement outlining the reasons for the appeal, and the estimated or proposed fair market value of the property. Please provide the Assessor with a copy of all information that supports the objection.

Upon receipt of the objection, the Assessor will review the submitted information and schedule a conference to discuss the matter with the property tax payer, and if warranted, will also conduct a review of the property at issue. The Assessor will provide a written response to the objection.

Within thirty (30) days of the Assessor's response, the property taxpayer may appeal to the Oconee County Board of Assessment Appeals ("Board") by providing written notice to the Assessor.

Within thirty (30) days of the receipt of the decision of the board, the property taxpayer may appeal such decision by requesting a contested case hearing before the South Carolina Administrative Law Judge Division.

State Law requires that you must pay 80% of tax calculated on the proposed assessment if it appears that the appeal will not be settled by December 31 of the tax year in question. With a written request, a 100% tax bill can be issued.

Review of assessment may result in any of the following actions: No change, a decreased assessment, or an increased assessment.

Board of Assessment Appeals


The Tax Equalization Board provides an open forum for a property owner to appeal their property value(s) before a board comprised of their peers (primarily realtors, appraisers, community leaders, etc.).

The Tax Equalization Board is the next step for property owners to take when they are unable to resolve a valuation issue with the Assessor's Office. The Board will hear the case from both sides: the property owner and a representative from the Assessor's Office. The Board then renders a decision based on evidence presented.

If the property owner and/or Assessor's Office does not agree with the decision, they can file an appeal with the Administrative Law Judge Division in Columbia, South Carolina.

Contact Information for the Board is:
Janet Seffer
Board of Assessment Appeals
415 S. Pine St
Walhalla, SC 29691
Phone: (864) 985-2078

Our Mission

It is the mission of Oconee County to provide our current and future citizens and visitors quality services while protecting our communities, heritage, environment and natural resources, in an ever-changing world.

Vision

Oconee County – A diverse, growing, safe, vibrant community guided by rural traditions and shaped by natural beauty; where employment, education and recreation offer a rich quality of life for all generations, both today and tomorrow.

Contact

This email address is being protected from spambots. You need JavaScript enabled to view it.
864.638.4244
864.638.4246
415 S. Pine St.
Walhalla, SC 29691