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York County board upholds assessor valuations in four appeals
Summary
The York County Board of Assessment and Appeals on Feb. 10, 2026 reviewed four residential appeals and, after examiner presentations and board deliberation, unanimously upheld the assessor’s valuations for each parcel. One hearing resulted in a default when the appellant failed to appear.
The York County Board of Assessment and Appeals on Feb. 10 upheld the York County Tax Assessor’s valuations for four parcels after hearings in which assessor staff presented valuations and appellants submitted materials or testimony.
The decisions affect parcels 265-00-00-027, 020-25-01-088, 652-01-01-179 and 644-01-01-812. In each case the board voted six to zero to uphold the assessor’s determination.
Tabitha Dellinger, an appraiser with the Assessor’s Office, presented the valuation evidence for parcel 265-00-00-027 and told the board the property received a 15% increase in the reassessment year. Appellant Gregory Carruthers submitted 28 small photographs and two larger photographs for review; Laura Dover, counsel to the board, asked that the photos be emailed so they could be counted for the hearing. Dellinger said two voicemails had been left and staff attempted telephone contact to complete inspection. After executive session deliberation, the board upheld the assessor’s valuation for the parcel.
Deputy Assessor Sam McCollum told the board that the appellant scheduled for the hearing on parcel 020-25-01-088 did not appear. McCollum asked that the board enter a default under South Carolina Code section 12-60-2530(C)(4); the board upheld the assessor’s valuation for that parcel.
Appraiser Jacob Hinds presented valuations for parcels 652-01-01-179 and 644-01-01-812. Board members asked questions about lot sizes, whether lots were similar, and how sales were reported (land only versus land plus structure). For parcel 644-01-01-812, an appellant stated the sale price reflected land only and noted the land cost "40k." Multiple appellants in the record said no independent appraisal had been performed. Following executive-session deliberations, the board adjudged the assessor’s determinations upheld for both parcels.
Each decision was entered as an action item in the hearing record and recorded as upheld by the Board of Assessment Appeals. The meeting concluded with procedural motions to close and adjourn; six members voted in favor of closure and adjournment. The board noted tentative dates for appeal hearings in May, June and August.
What happens next: the assessor’s determinations remain in effect for the identified parcels unless appellants pursue further appeal as allowed under South Carolina law.
