The Lexington County Board of Assessment Appeals is a voluntary nine-member board appointed by County Council. The purpose of the Board is to provide an open forum for a property owner to appeal their property value(s) before a board comprised of citizens such as realtors, appraisers, community leaders, etc. The Board of Assessment Appeals perform a quasi-judicial function by rendering impartial decisions on disputes between property owners and the Assessor concerning valuation and assessment issues in accordance of South Carolina Property Tax Laws.

The Assessment Appeals Board meets in the 2nd floor Council Chambers of the County Administration Building.  The meeting schedule, agendas and minutes can be found in the Meeting Portal.  If special accommodations are needed to participate in this public meeting, please contact the Lexington County Department of Assessment and Equalization at (803) 785-8190 or ahhicks@lex-co.com at least two business days prior to the scheduled meeting date.