Please complete an informal appeal form for each parcel you wish to appeal

DATE OF VALUATION: Berkeley County real estate values reflect the market value as of December 31, 2018, which is the date of the last countywide revaluation. Any inflation, deflation or other economic changes occurring after this date cannot be lawfully considered when reviewing the value for adjustment. The December 31, 2018 values remain in effect until the next county-wide revaluation, which is currently performed every five years. New accounts or new construction created after the revaluation year are assessed according to the last county-wide revaluation. SC Code of Laws 12-43-215 & 12-37-3140

Documentation to support an opinion is very helpful in allowing staff to understand the owner’s position. Please attach copies of any appraisals, closing statements, real estate listings, income and expense statements, pictures, etc. to this form.

**MOBILE HOME APPEALS – Include copy of the Title or Purchase Agreement**

If this is a Commercial Property, please include the following:
1. Three-year income and expense history starting with current year. Separate expense items paid by tenant and or landlord.
2. Rental schedules for all rented space including square footage, tenant expense, length of lease, escalation clauses, etc.
3. Rental schedules for all vacant space including square footage, tenant expenses, length of lease, escalation clauses, etc.