Any appeal of the fair market value of your boat must be done using our Boat Appraisal Form and must be made by mail, email, fax, or in person on or before the tax due date on your bill. Filing an appeal does not extend the due date. The appraisal must be done by a boat dealership or marina. The Boat Value Appeal Affidavit must be signed by both the dealer representative and the owner. Incomplete forms will not be processed. Please allow 3-5 business days for processing of value appeals.

1. In-person or Mail:
   Greenville County Auditor
   301 University Ridge Suite 800
   Greenville, SC 29601
2. Fax: 864.467.5960
3. Email: gcauditor@greenvillecounty.org

Refunds on boat or boat motor taxes apply only to those registered with the South Carolina Department of Natural Resources (those that are Coast Guard registered are not eligible). Boat taxes are paid a year forward. If you do not retain ownership of your boat for the entire tax year, you may be eligible for a partial refund on your boat taxes.

In order to process a refund, the Auditor’s Office must have a copy of the completed Department of Natural Resources form BM-400.

Documents should be sent to the Auditor’s office for processing:

1. In-person or Mail:
   Greenville County Auditor
   301 University Ridge Suite 800
   Greenville, SC 29601
2. Fax: 864.467.5960
3. Email: gcauditor@greenvillecounty.org

Tax Collector will mail a check once refund has been processed.