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. Additional information on appealing a decision is available on the Appeals page.

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

Oconee County Board of Assessment Appeals
415 S. Pine Street
Walhalla, SC 29691
Phone: (864) 638-4226