The purpose of the Board is to receive and hear appeals of assessments from taxpayers in Greenville County and to confirm, decrease, or increase those assessments, which are appealed.

The Board consists of twelve members; one appointed from each Council district. County Council appoints members on the basis of their knowledge and experience in the field of property valuation. Members serve staggered terms of three (3) years. 

Powers and Duties:

• The Board of Assessment Appeals is responsible for receiving and hearing appeals of assessments from taxpayers in Greenville County and shall have the authority to confirm, decrease, or increase those assessments which are appealed.
• The Board of Assessment Appeals shall establish and promulgate rules and regulations to govern the procedure for perfecting appeals and the conduct of hearings; provided, however, such procedure shall be in conformity with the general law and rules and regulations of the South Carolina Code of Laws relating to County Boards of Assessment Appeals.
• The Board of Assessment Appeals shall maintain adequate and complete records of all appeals which it receives and hears, which shall include the Board's determination in each case.
• The Board shall have the authority to call for files, records, and papers pertinent to the matter on appeal and may call upon experts in the field of property valuation and appraisal to aid in the Board's determination.

The board meets at 301 University Ridge, Greenville, on an as needed basis.