S.C. Code Regs. 117-1800.1 — Application for Special Assessment as Legal Residence

1. Qualification Requirements. The property must be occupied by the owner as his legal residence
and the property and the owners of the property must meet the requirements of Section 12-43-220(c)
of the South Carolina Code of Laws. The legal residence includes not more than five acres contiguous
to the actual residence owned totally or in part in fee, or by life estate, but shall not include any
portion which is not owned and occupied for residential purposes. If the residential real property is
held in trust and the income beneficiary of the trust occupies the property as a residence, then the four
percent assessment ratio described in Code Section 12-43-220(c) applies if the trustee certifies to the
assessor that the property is occupied by the income beneficiary of the trust.
2. Definition of Legal Residence. For property tax purposes the term ''Legal Residence'' shall mean
the permanent home or dwelling place owned by a person and occupied by the owner thereof and
where he or she is domiciled.
3. This application must be completed in full and the owners of the property or the owners' agent
must apply for the four percent legal assessment ratio before the first penalty date (January 15) for the
payment of taxes for the tax year for which the owner first claims eligibility for the four percent
assessment ratio. The application must be filed with the county assessor and must include, but is not
limited to, the following information:
A. Name(s)shown on property tax record
B. Owner's name and social security number. If more than one owner, list all owners of the
property with applicable social security numbers.
C. Tax map sheet reference number
Location of the Property Legal Description of the Property
D. The date the applicant began to occupy the property
E. Precinct in which the applicant is registered to vote
F. Are there any other buildings including apartments or land area rented on the property: Yes ( )
No ( )
If yes, describe
G. Is the property subject to vacation rentals as provided in Title 27, Chapter 50, Article 2 of the
South Carolina Code of Laws for more than 90 days during the year?
Yes ( ) No ( )
H. The application must contain the following statement:
''Under penalty of perjury, I certify that:
(A) the residence which is the subject of this application is my legal residence and where I am
domiciled at the time of this application and that I do not claim to be a legal resident of a jurisdiction
other than South Carolina for any purpose; and
(B) that neither I nor any member of my household is residing in, or occupying, any other
residence which I or any member of my immediate family has qualified for the special assessment
ratio allowed by this section.''
For purposes of the statement, ''a member of my household'' means (1) the owner-occupant's
spouse, except when that spouse is legally separated from the owner-occupant; and; (2) any child of
the owner-occupant claimed, or eligible to be claimed, as a dependent on the owner-occupant's federal
income tax return.
I. Any other information that the county assessor determines is necessary to establish the domicile
of the taxpayer.
J. Owner or agents' signature
Date Ph. No.
Co-owner's or agent's signature Date Ph. No.
If agent signed for owner, give relationship and attach authorization that provides authority for
agent to sign on behalf of owner
Mailing address: